What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. It was clarified that the assessee could approach the Tribunal again if any injustice arose from the Vivad-se-Vishwas settlement.

The assessee opted for the Vivad-se-Vishwas Scheme 2020, and Form No. 3 was issued for settlement. The assessee requested to withdraw the appeal based on this settlement.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad-se-Vishwas Scheme.

Smt. Lakshmi Devi vs ITO | ITAT Chennai 2021

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI V. DURGA RAO & SHRI G. MANJUNATHA

Hearing: 19.07.2021Pronounced: 19.07.2021

Smt. Lakshmi Devi, The Income Tax Officer, No.10, Subbiah Naidu Street, Non Corporate Ward-9(1), New Ewart School, Vepery, Vs. Chennai. Chennai – 600 007. [PAN: AADPD 8227B] ('(थ)/Respondent) (अपीलाथ"/Appellant) अपीलाथ) की ओर से/ Appellant by : Mr. D. Anand, Advocate '(थ) की ओर से /Respondent by : Mrs. R. Anita, JCIT सुनवाई की तारीख/Date of Hearing : 19.07.2021 घोषणा की तारीख /Date of Pronouncement : 19.07.2021 आदेश / O R D E R PER SHRI V. DURGA RAO, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals)-10, Chennai in dated 27.12.2017 relevant to the Assessment Year 2014-15. 2 -: 2. When this appeal is 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. He has also submitted that he may be permitted to withdraw the appeal.

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

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

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, she prayed that she may be permitted to withdraw the appeal.

In view of the submissions of the assessee, the appeal filed by the assessee is permitted to be withdrawn.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. 3 -: 7. In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced on 19th July, 2021 in Chennai. ("ी जी मंजूनाथा) (वी दुगा" राव) (V. DURGA RAO) (G. MANJUNATHA) लेखा सद"/ACCOUNTANT MEMBER "याियक "याियक सद"य "याियक "याियक सद"य सद"य/JUDICIAL MEMBER सद"य चे"ई/Chennai, "दनांक/Dated: 19th July, 2021. EDN, Sr. P.S

SMT. LAKSHMI DEVI,CHENNAI vs. ITO NON CORPORATE WARD 9 (1), CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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