What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as they had opted for the Vivad-se-Vishwas Scheme. The assessee can approach the Tribunal again if any injustice arises from the settlement.

The assessee opted for the Vivad-se-Vishwas Scheme 2020 for settlement of a pending tax dispute. The Designated Authority issued Form No.3 for this settlement.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad-se-Vishwas Scheme.

M/S Anamallais Agencies Private… vs DCIT | ITAT Chennai 2021

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI V. DURGA RAO & SHRI S. JAYARAMAN

Hearing: 29.06.2021Pronounced: 29.06.2021

M/s. Anamallais Agencies The Dy. Commissioner of Pvt. Ltd., Income Tax, 252, Mettupalayam Road, Vs. Corporate Circle-2, Coimbatore-641 043. 63, Race Course Road, [PAN: AAACC 4739R] Coimbatore-641 018. (अपीलाथ(/Appellant) ()*थ(/Respondent) अपीलाथ( की ओर से/ Appellant by : Mr. T.M. Kathir for G. Baskar, Advocate )*थ( की ओर से /Respondent by : Ms. R. Anita, JCIT सुनवाई की तारीख/Date of Hearing : 29.06.2021 घोषणा की तारीख /Date of Pronouncement : 29.06.2021 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)-1, Coimbatore in C.No.120(23)/17-18/PCIT.1/CBE dated 23.03.2018 relevant to the Assessment Year 2013-14. 2 -: 2. When this appeal is taken up for hearing, vide letter dated 28.06.2021, 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, it prayed that it 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In view of the submissions of the assessee, the appeal filed by the assessee is permitted to be withdrawn.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 3 -: 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.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced on 29th June, 2021 in Chennai. (एस. जयरामन) (वी दुगा" राव) (V. DURGA RAO) (S. JAYARAMAN) लेखा सद" /ACCOUNTANT MEMBER "याियक "याियक सद"य "याियक "याियक सद"य सद"य/JUDICIAL MEMBER सद"य चे"ई/Chennai, "दनांक/Dated: 29th June, 2021. EDN, Sr. P.S

M/S ANAMALLAIS AGENCIES PRIVATE LTD,COIMBATORE vs. DCIT CORPORATE CIRCLE 2, COIMBATORE

What did the Tribunal hold?

What were the facts?

What were the issues?

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