S. MANONMANI,COIMBATORE vs. DCIT, NCC-1, COIMBATORE

PDF · subscribers
ITA 3040/CHNY/2019Status: DisposedITAT Chennai30 August 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 permitted the assessee to withdraw the appeal as they had opted for the Vivad-se-Vishwas Scheme. The assessee can approach the tribunal if any injustice arises from the scheme's settlement.

What were the facts?

The assessee filed an appeal with a one-day delay, which was condoned. The assessee later opted for the Vivad-se-Vishwas Scheme 2020 to settle the tax dispute.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad-se-Vishwas Scheme.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, ‘A’ BENCH: CHENNAI

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

Hearing: 30.08.2021Pronounced: 30.08.2021

आदेश / O R D E R

PER V. DURGA RAO, JUDICIAL MEMBER:

1.

This appeal filed by the assessee is against the order of the learned Commissioner of Income Tax, (Appeals), Coimbatore-2 in ITBA/APL/S/250/2019-20/1017569157(1); dated 26th August, 2019 relevant to the Assessment Year 2013 - 2014.

2 -: 2. In this case there is a delay of one day in filing the appeal. Since, the Assessee was prevented by sufficient cause in filing the appeal by one day delay, we condone the delay and admit the appeal for adjudication.

3.

A far as the merit of the case is concerned, the Assessee has opted to avail the Vivad-se-Vishwas Scheme 2020 and Form No.3 issued by the designated authority is received. The learned Counsel for the Assessee has submitted that he may be permitted to withdraw the appeal.

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.

6.

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, he prayed that he may be permitted to withdraw the appeal.

7.

In view of the submissions of the learned Counsel for the Assessee, the appeal filed by the Assessee is permitted to be withdrawn.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.

8.

In the result, the appeal of the Assessee in is dismissed as withdrawn.

Order pronounced on 30th August, 2021 in Chennai.

Recent GST High Court judgments

Search GST case law →