PILLAI PARAMESWARAN,NAGAPATTINAM vs. ITO, WARD - 1, NAGAPATTINAM

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ITA 2585/CHNY/2019Status: DisposedITAT Chennai16 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 it was settled under the Vivad-se-Vishwas Scheme. The assessee retains the right to approach the tribunal if any injustice arises from the settlement.

What were the facts?

The assessee opted for the Vivad-se-Vishwas Scheme, filed the necessary forms, and received Form No. 3 from the Designated Authority. The assessee then requested to withdraw the appeal before the tribunal.

What were the issues?

Whether the appeal should be withdrawn due to settlement under the Vivad-se-Vishwas Scheme.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: 16.08.2021Pronounced: 16.08.2021

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)-1, Trichy in dated 02.07.2019 relevant to the Assessment Year 2013 – 2014.

2 -: 2. As far as the merits of the case is concerned, the Assessee has opted to avail the Vivad-se-Vishwas Scheme 2020 and Form No.1 & 2 has been filed by the Assessee and Form No.3 issued by the Designated Authority has been received. He has submitted that he may be permitted to withdraw the appeal.

3.

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

4.

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

5.

In this case, the Assessee has opted for the Vivad-se-Vishwas Scheme 2020 and has filed Form No.1 & 2 and the Designated Authority has issued Form No.3 towards the settlement of the pending tax dispute. Accordingly, he prayed that he may be permitted to withdraw the appeal.

6.

In view of the submissions of the learned Counsel for the Assessee, the appeal filed by the Assessee is permitted to be 3 -: withdrawn.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.

7.

In the result, the appeal of the Assessee in is dismissed as withdrawn.

Order pronounced on 16th August, 2021 in Chennai.

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