KOKILA,CHENNAI vs. ITO NON CORPORATE WARD-1(4), CHENNAI

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ITA 222/CHNY/2020Status: DisposedITAT Chennai19 July 2021AY 2011-122 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 assessee had filed an application under the Vivad se Vishwas scheme and the Department had accepted it, issuing Form 3. The assessee requested to withdraw the appeals, and the Department had no objection.

What were the facts?

The assessee filed three appeals before the ITAT for assessment years 2010-11, 2011-12, and 2012-13. The assessee subsequently availed the 'Vivad se Vishwas Scheme, 2020' to settle the pending disputes.

What were the issues?

Whether the appeals should be withdrawn by the assessee due to settlement under the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

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

For Respondent: Shri Suresh Periasamy, JCIT
Hearing: 19.07.2021Pronounced: 19.07.2021

आदेश आदेश /O R D E R आदेश आदेश

PER BENCH:

1.

These three appeals filed by the assessee are directed against orders of learned Commissioner of Income Tax (Appeals)-2, Chennai dated 29.11.2019 for assessment years 2010-11, 2011-12 & 2012-13 respectively.

2.

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

2 I.T. A. Nos.221, 222 & 223/Chny/2020 (VSVS) 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 application filed by the assessee and issued Form 3 quantifying amount of taxes payable under VSVS scheme.

Therefore, the ld.counsel for the assessee submitted that the assessee may be permitted to withdraw the appeals. The ld.DR on the other hand has no objection for withdrawing appeals filed by the assessee.

Therefore, considering the fact that the assessee has filed application for withdrawal of appeals and has also filed Form 3 issued by the Department, we dismiss the appeals filed by the assessee as withdrawn.

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

3.

In the result, all the three appeals filed by the assessee are dismissed as withdrawn.

Order pronounced in the open court on 19th July, 2021 at Chennai.

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