SHRI A. MURALIDHARAN,SALEM vs. ITO, ERODE

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ITA 1920/CHNY/2013Status: DisposedITAT Chennai28 September 2021AY 2005-062 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the assessee had applied for the VSVS scheme and the department had issued Form 3. The assessee requested withdrawal of appeals, and the DR had no objection.

What were the facts?

The assessee filed appeals against orders of the CIT(A) for assessment years 2005-06 to 2007-08. The assessee availed the 'Vivad se Vishwas Scheme, 2020' to settle pending disputes.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee availing the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI V. DURGA RAO & SHRI G. MANJUNATHA

Hearing: 28.09.2021Pronounced: 28.09.2021

O R D E R Per G. MANJUNATHA, AM: These appeals filed by the assessee are directed against separate orders of learned Commissioner of Income Tax (Appeals)- 1, Coimbatore, all dated 23.09.2013 for assessment years 2005-06 to 2007-08.

2.

None appeared for the assessee. We have heard the ld. DR and also perused the materials available on record. At the time of hearing, we find that the assessee has filed a letter along with Form No.3 issued by the Department under ‘Vivad se Vishwas Scheme, 2020’ and stated

1.

2 to 1922/Chny/2013 (VSVS) that the assessee had availed the VSVS scheme to settle its pending disputes. The assessee has further submitted that the Department has accepted applications filed by the assessee and issued Form 3 quantifying amount of taxes payable under VSVS scheme. Therefore, the assessee has requested for withdrawal of appeals. The ld.DR on the other hand has no objection for withdrawing appeals filed by the assessee. Therefore, considering the fact that the assessee has filed applications for withdrawal of appeals and has also filed Form 3 issued by the Department, we dismiss the appeals filed by the assessee as withdrawn. However, a liberty is given to the assessee to restore the appeals, in case the applications filed by the assessee before the Designated Authority, is rejected for any reason.

3.

In the result, all the appeals filed by the assessee are dismissed as withdrawn.

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