YENNARKAY RAVINDRAN SELVARATHNAM,SIVAKASI vs. ACIT, CENTRAL CIR -2, MADURAI

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ITA 1139/CHNY/2019Status: DisposedITAT Chennai06 September 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's submission that they have obtained Form No. 3 and seek withdrawal of the appeals. The appeals were dismissed as withdrawn, with liberty to restore them if the application under the scheme is rejected.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2012-13 and 2013-14. The assessee wished to utilize the Direct Taxes ‘Vivas se Vishwas Scheme, 2020’ to settle the dispute.

What were the issues?

Whether the assessee can withdraw appeals to settle disputes under the Vivas se Vishwas Scheme. The procedure for withdrawal and potential restoration of appeals.

Which sections of the Income-tax Act were involved?

Section 4

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHENNAI

Before: SHRI DUVVURU RL REDDY & SHRI S. JAYARAMAN

Hearing: 06.09.2021Pronounced: 06.09.2021

आदेश /O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER:

1.

The assessee filed these appeals against the orders of the Commissioner of Income Tax (Appeals)- 19, Chennai in & 244/17-18 dated 28.02.2019 for the assessment years 2012-13 & 2013-14.

:-2-: 1139 & 1140/Chny/2019

2.

At the time of hearing, the learned counsel for the assessee inviting our attention to the letter dated 18.08.2021 submitted that the assessee wanted to utilize the Direct Taxes ‘ Vivas se Vishwas Scheme, 2020’ to settle pending dispute relating to Direct Taxes and in this regard the assessee has filed Form No. 1 and Form 2 and obtained Form 3 from the designated authority. Therefore, the appeals may be permitted to be withdrawn. We heard the Ld. DR also.

3.

The Bench has considered the material. Since the assesee submits that he has obtained Form No. 3 and seeks withdrawal of appeals, therefore, we dismiss the appeals filed by the assessee, supra, as withdrawn. However liberty is given to the assessee/Revenue to restore the appeals, in the event of the designated authority, for any reason reject the application filed by the assessee under section 4 of the said Act.

4.

In the result, the appeals filed by the assessee are dismissed as withdrawn. Order pronounced on 06th September, 2021 at Chennai.

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