SUPER AUTO FORGE PRIVATE LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 6(2), CHENNAI

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ITA 2047/CHNY/2018Status: DisposedITAT Chennai28 September 2021AY 2014-153 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 condoned the delay and permitted the assessee to withdraw the appeals, noting that the Vivad-se-Vishwas Scheme settlement was issued. The assessee can approach the Tribunal if any injustice arises from the settlement.

What were the facts?

The assessee's appeals were delayed by 8 days. The assessee opted for the Vivad-se-Vishwas Scheme and sought to withdraw the appeals.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad-se-Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

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

Hearing: 28.09.2021Pronounced: 28.09.2021

आदेश / O R D E R Per V. Durga Rao, Judicial Member: These three appeals filed by the assessee are directed against the orders of the Learned Commissioner of Income Tax (Appeals)-15, Chennai dated 27.02.2018 relevant to the Assessment Years 2012-13, 2013-14 & 2014-15.

1.

, 2046 & 2047/Chny/2018 :- 2 -: 2. All the three appeals filed by the assessee are delayed by 08 days, for which, the assessee has filed affidavits for condonation of the delay, to which, the ld. DR has not raised any serious objection.

Consequently, since the assessee was prevented by sufficient cause, the delay in filing of the appeals stand condoned and the appeals are admitted for adjudication.

3.

When these appeals are taken up for hearing none appeared on behalf of the assessee. The learned Counsel for the assessee vide his letter dated 22.09.2021 has submitted that the assessee has opted to avail the Vivad-se-Vishwas Scheme 2020 and Form No.3 was also issued. He has also submitted that he may be permitted to withdraw the appeals.

4.

On the other hand, the learned Departmental Representative has not raised any objection to the submissions of the learned Counsel for the assessee.

5.

We have heard both the sides, perused the materials available on record and gone through the orders of the authorities below. In these cases, the assessee has opted for the Vivad-se-Vishwas Scheme 2020 and the Designated Authority has issued Form No.3 for the settlement , 2046 & 2047/Chny/2018 :- 3 -: of pending tax dispute. Accordingly, it prayed that it may be permitted to withdraw the appeal.

6.

In view of the submissions of the assessee, the appeals filed by the assessee are permitted to be withdrawn. However, it is open to the assessee to approach the Tribunal by filing an appropriate application in the event of any injustice caused to the assessee in respect of the settlement of dispute relating to the Vivad-se-Vishwas Scheme 2020.

7.

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

Order pronounced on 28th September, 2021 in Chennai.

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