M/S. G. ATHMALINGAM MEDICAL AND EDUCATIONAL TRUST,GINGEE vs. ITO (EXEMPTIONS), WARD-3, CHENNAI

PDF · subscribers
ITA 2001/CHNY/2019Status: DisposedITAT Chennai27 July 2021AY 2015-163 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 and Form No. 3 was issued. The assessee can approach the Tribunal if any injustice arises from the settlement.

What were the facts?

The assessee filed an appeal against the CIT(A) order. The appeal was delayed by 24 days, which was condoned. The assessee then opted for the Vivad-se-Vishwas Scheme.

What were the issues?

Whether the assessee can withdraw the appeal after opting for the Vivad-se-Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

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

Hearing: 27.07.2021

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: 2015-16 M/s.G.Athmalingam Medical and v. The Income Tax Officer Educational Trust, (Exemptions), No.85, Thiruvanamalai Road, Ward-3, PRG Hospital, Chennai. Sakkarapuram, Gingee-604 202. [PAN: AAATD 8907 H] (अपीलाथ"/Appellant) (#$थ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Mr.N.V.Balaji, Adv. #$थ" की ओर से /Respondent by : Mr.G. Johnson, Addl.CIT सुनवाई की तारीख/Date of Hearing : 27.07.2021 घोषणा की तारीख/Dt. of : 27.07.2021 Pronouncement 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)-10, Chennai, in ITA No.195/17-18/CIT(A)-10(Tr.) dated 25.03.2019 for the AY 2015-16.

2.

This appeal filed by the assessee is delayed by ‘24’ days, for which, the assessee has filed the affidavit for ‘24’ days requesting for condonation of delay, to which, the Revenue has not raised any serious objection. Consequently, the delay of ‘24’ days in filing of the appeal stands condoned and admitted for adjudication.

3.

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. It has submitted that it 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, it prayed that it 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 of the Assessee in is dismissed as withdrawn.

Order pronounced on the 27th day of July, 2021, in Chennai.

Recent GST High Court judgments

Search GST case law →