RAVIKANT CHOUDHARY,CHENNAI vs. ITO NON CORPORATE WARD-6(1), CHENNAI

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ITA 3468/CHNY/2019Status: DisposedITAT Chennai03 September 2021AY 2013-143 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 considered the assessee's submission and granted permission to withdraw the appeal. Liberty was given to restore the appeal if the application under the scheme is rejected.

What were the facts?

The assessee filed an appeal against an order for assessment year 2013-14. During the hearing, the assessee requested to withdraw the appeal to utilize the Direct Taxes ‘Vivas se Vishwas Scheme, 2020’.

What were the issues?

The primary issue was whether the assessee could withdraw the appeal to pursue settlement under the Vivas se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 4

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, CHENNAI

Before: SHRI DUVVURU RL REDDY & SHRI S. JAYARAMAN

Hearing: 03.09.2021Pronounced: 03.09.2021

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

1.

The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)- 5, Chennai in dated 21.10.2019 for the assessment year 2013-14.

2.

At the time of hearing, the learned counsel for the assessee inviting our attention to the letter dated 17.08.2021 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 Therefore, the appeal may be permitted to be withdrawn.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obtained Form No. 3 and seeks withdrawal of appeal, therefore, we dismiss the appeal filed by the assessee, supra, as withdrawn. However liberty is given to the assessee/Revenue to restore the appeal, 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In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced on 03rd September, 2021 at Chennai.

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