MEENA BAFNA,CHENNAI vs. ITO, NCW - 9 (4), CHENNAI

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ITA 2921/CHNY/2019Status: DisposedITAT Chennai23 September 2021AY 2015-162 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The Tribunal dismissed both appeals as withdrawn based on the assessee's application and the issuance of Form 3 under the Vivad se Vishwas Scheme. Liberty was granted to restore the appeals if the application before the Designated Authority is rejected.

What were the facts?

The assessee filed two appeals for assessment years 2013-14 and 2015-16. At the time of hearing, no one appeared for the assessee, but a letter was submitted indicating the assessee had availed the 'Vivad se Vishwas Scheme, 2020' to settle disputes.

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Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.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, ‘C’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGH, VICE- & SHRI G.MANJUNATHA

Hearing: 23.09.2021

PER G.MANJUNATHA, AM: These two appeals filed by the assessee are directed against separate, but identical orders of the learned CIT(A)-10, Chennai, both dated 23.08.2019 and pertain to assessment years 2013-14 & 2015-16.

2.

At the time of hearing, none appeared on behalf of the assessee. We have heard learned DR and also perused the materials available on record. The assessee has filed a letter along with Form No.3 issued by the Department under ‘Vivad se Vishwas Scheme, 2020’ and submitted that the assessee has availed the VSVS scheme to settle its pending disputes.

1.

The assessee 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Therefore, the assessee submitted that both these appeals filed by the assessee may be dismissed as withdrawn. The ld. DR, on the other hand, has no objection for dismissing the appeals as the Designated Authority has issued Form 3. Therefore, considering the fact that the assessee has filed application for withdrawal of appeal and has also filed Form 3 issued by the Department, we dismiss both these appeals filed by the assessee as withdrawn. However, a liberty is given to the assessee to restore the appeals, in case the application filed by the assessee before the Designated Authority, is rejected for any reason.

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