SMT. SHILPA M. JAIN,CHENNAI vs. ITO, NCW - 6 (3), CHENNAI

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ITA 552/CHNY/2020Status: DisposedITAT Chennai10 August 2021AY 2012-133 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's appeal was delayed by 21 days, which was condoned by the Tribunal. The assessee then opted for the Vivad-se-Vishwas Scheme and sought to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee after opting for the Vivad-se-Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: SHRI V. DURGA RAO & SHRI S. JAYARAMAN

Hearing: 10.08.2021Pronounced: 10.08.2021

आदेश / O R D E R

Per V. Durga Rao, Judicial Member:

1.

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)-5, Chennai in dated 17.12.2019 relevant to the Assessment Year 2012-13.

2 -: 2. The appeal filed by the assessee is delayed by 21 days, for which, the assessee has filed affidavit for condonation of the delay, to which, the ld. DR has not raised any serious objection. Consequently, since the assessee was prevented by sufficient cause, the delay in filing of the appeal stands condoned and the appeal is admitted for adjudication.

3.

When this appeal is taken up for hearing, vide letter dated 26.07.2021, 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 also 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 through video conferencing, 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 3 -: the settlement of pending tax dispute. Accordingly, she prayed that she may be permitted to withdraw the appeal.

7.

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.

8.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced on 10th August, 2021 in Chennai.

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