What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as they had opted for the Vivad-se-Vishwas Scheme. The order also noted that the assessee could approach the Tribunal if any injustice occurred regarding the scheme's settlement.

The assessee filed an appeal against an order of the Commissioner of Income Tax (Appeals). During the hearing, the assessee stated that they had opted for the Vivad-se-Vishwas Scheme and requested permission to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeal due to opting for the Vivad-se-Vishwas Scheme.

Shri Tarun Surana vs ITO | ITAT Chennai 2021

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI DUVVURU R.L. REDDY & SHRI S. JAYARAMAN

Hearing: 06.09.2021

आयकर अपीलीय अिधकरण,’सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी धु"ु" आर.एल. रे"ी, "ाियक सद" एवं "ी एस. जयरामन, लेखा सद" के सम" BEFORE SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ Year: 2012-13 Mr.Tarun Surana, v. The Income Tax Officer, No.37, General Muthia Mudali Street, Non-Corporate Ward-5(1), Sowcarpet, Chennai. Chennai-600 079. [PAN: ABVPT 1117 D] (अपीलाथ"/Appellant) (#$थ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Mr.Ajith Choradha, CA #$थ" की ओर से /Respondent by : Mrs.R.Anita, Addl.CIT सुनवाई की तारीख/Date of Hearing : 06.09.2021 घोषणा की तारीख/Dt. of Pronouncement : 06.09.2021 आदेश / O R D E R PER DUVVURU R.L. REDDY, JUDICIAL MEMBER:

The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)-5, Chennai, in dated 18.12.2019 for the AY 2012-13. 2. When this appeal was taken up for hearing, the learned Counsel for the Assessee has submitted that the Assessee has opted to avail the Vivad-se- Vishwas Scheme 2020 and Form No.3 was also issued. He has submitted that he may be permitted to withdraw the appeal.

On the other hand, the learned Departmental Representative has not raised any objection to the submissions of the learned Counsel for the Assessee. :- 2 -:

We have heard both the sides, perused the materials available on record and gone through the orders of the authorities below.

In this case, the Assessee has opted for the Vivad-se-Vishwas Scheme 2020 and the Designated Authority has issued Form No.3 for the settlement of pending tax dispute. Accordingly, the assessee prayed that he may be permitted to withdraw the appeal.

In view of the submissions of the Assessee, the appeal filed by the Assessee is 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.

In the result, the appeal of the Assessee in is dismissed as withdrawn.

Order pronounced on the 06th day of September, 2021, in Chennai. (एस. जयरामन) (धु+ु, आर.एल. रे-ी) (S. JAYARAMAN) (DUVVURU R.L. REDDY) लेखा सद" /ACCOUNTANT MEMBER "ाियक सद"/JUDICIAL MEMBER चे"ई/Chennai, िदनांक/Dated: 06th September, 2021. TLN

SHRI TARUN SURANA,CHENNAI vs. ITO, NCW - 5 (1), CHENNAI

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