M/S AUTOMOTIVE ANCILLIARY SERVICES (P) LTD,KANCHEEPURAM vs. DCIT CORPORATE CIRCLE 1(1), CHENNAI

PDF · subscribers
ITA 636/CHNY/2018Status: DisposedITAT Chennai07 July 2021AY 2002-033 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 noted that the assessees had filed applications under the VSVS scheme and the department had issued Form 3. Consequently, the tribunal permitted the assessees to withdraw their appeals.

What were the facts?

The assessees filed appeals against orders of the Commissioner of Income Tax (Appeals). During the hearing, the assessees informed the tribunal that they had availed the 'Vivad se Vishwas Scheme, 2020' to settle their disputes.

What were the issues?

The primary issue was whether the appeals should be withdrawn by the assessees who had opted for the Vivad se Vishwas Scheme to settle their tax disputes.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGHAND SHRI G. MANJUNATHA

Hearing: 07.07.2021Pronounced: 07.07.2021

Per BENCH: These appeals filed by different assessees are directed against orders of learned Commissioner of Income Tax (Appeals), Chennai even dated 31.07.2018 / 05.03.2019 / 29.12.2017 for respective assessment years.

2.

We have heard the counsels for the assessees and the ld. DR and also perused the materials available on record. At the time of hearing, learned counsels for the assessees have filed a letter along with Form No.3 issued by the Department under ‘Vivad se Vishwas Scheme, 2020’ and submitted that the assessees have availed the VSVS scheme to settle their pending disputes. The ld.counsels for the assessees further submitted that the Department has accepted applications filed by the assessees and issued Form 3 quantifying amount of taxes payable under VSVS scheme. Therefore, the ld.counsels for the assessees submitted that the assessees may be permitted to withdraw the appeals. The ld.DR on the other hand has no objection for withdrawing appeals filed by the assessees. Therefore, considering the fact that the assessees have filed application for withdrawal of appeals and have also filed Form 3 issued by the Department, we dismiss the appeals filed by the assessees as withdrawn. However, a liberty is 3 636 & 637/Chny/2018, 1901/Chny/2019 (VSVS) given to the assessees to restore the appeals, in case the application filed by the assessees before the Designated Authority, is rejected for any reason.

3.

In the result, all the appeals filed by the assessees are dismissed as withdrawn.

Order pronounced in the open court on 7th July, 2021 at Chennai.

Recent GST High Court judgments

Search GST case law →