RAMEHS KUMAR HUF,CHENNAI vs. ITO, NON CORP WARD 9(5), CHENNAI

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ITA 828/CHNY/2019Status: DisposedITAT Chennai26 July 2021AY 2014-153 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 allowed the assessees to withdraw their appeals as they had opted for the 'Vivad se Vishwas Scheme' to settle their disputes. Liberty was granted to restore the appeals if their applications under the scheme were rejected.

What were the facts?

The appeals were filed by two different assessees for assessment years 2012-13 and 2014-15. One appeal was initially barred by limitation, but the delay was condoned. During the hearing, the assessees sought to withdraw their appeals.

What were the issues?

Whether the assessees should be permitted to withdraw their appeals after opting for the 'Vivad se Vishwas Scheme' to settle their tax disputes.

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: 26.07.2021

Heard together (2 matters)

I.T.A.No.827/Chny/2019
I.T.A.No.828/Chny/2019

Read from the judgment's own cause title. This page is filed under one of them.

PER G.MANJUNATH, AM:

1.

These two appeals filed by different assessees are directed against separate orders passed by the learned CIT(A)- 10, Chennai dated 31.12.2018 & 31.01.2019 and pertain to assessment years 2012-13 and 2014-15 respectively.

2.

At the outset, we find that appeal filed by assessee in is barred by limitation for which necessary petition for condonation of delay along with affidavit explaining the reasons for the delay has been filed. The learned counsel submitted that assessee could not file appeal within the time allowed under the Act, therefore delay may be condoned.

Having heard both sides and considered the petition filed by the assessee for condonation of delay, we are of the considered view that reasons given by assessee for not filing the appeal within the time allowed under the Act comes under reasonable cause as provided under the Act for condonation of delay and hence, delay in filing of above appeal is condoned and appeal filed by the assessee is admitted for adjudication.

3.

We have heard the counsel for the assessee and the ld. DR and also perused the materials available on record. At the time of hearing, learned counsel for the assessee has filed a letter along with Form No.3 issued by the Department under ‘Vivad se Vishwas Scheme, 2020’ and submitted that the assessee has availed the VSVS scheme to settle its pending disputes. The ld.counsel for the assessee further submitted that the Department has accepted applications filed by the assessee in these appeals and issued Form 3 quantifying amount of taxes payable under VSVS scheme. Therefore, the ld.counsel for the assessee submitted that the assessees may be permitted to withdraw the above appeals. The ld.DR on the other hand has no objection for withdrawing above appeals filed by the assessees. Therefore, considering the fact that both these assessees have filed separate application for withdrawal of appeal and has also filed Form 3 issued by the Department, we dismiss the appeals filed by the assessee(s) as withdrawn.

However, a liberty is given to the assessee(s) to restore the appeals, in case the application filed by the assessee before the Designated Authority, is rejected for any reason.

4.

In the result, both these appeals filed by the assessees are dismissed as withdrawn. Order pronounced in the open court on 26th July, 2021

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