SHRI REGHPATHY ANNAMALAI,CHENNAI vs. ACIT, NCC - 16, CHENNAI

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ITA 3318/CHNY/2019Status: DisposedITAT Chennai29 June 2021AY 2015-163 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's submission of having obtained Form No. 3 under the Vivad se Vishwas Scheme and seeking withdrawal of the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2015-16. During the hearing, the assessee expressed a desire to utilize the 'Vivad se Vishwas Scheme, 2020' to settle the dispute.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 4

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

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

Hearing: 29.06.2021Pronounced: 29.06.2021

आदेश/ O R D E R

PER S. JAYARAMAN, ACCOUNTANT MEMBER:

1.

The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)- 4, Chennai in ITA No. 91/2017-

:- 2 -: ITA No: 3318/Chny/2019 18/AY 2015-16/CIT(A)-4 dated 30.09.2019 for the assessment year 2015- 16.

2.

The above case was heard through video conferencing. At the time of hearing, the learned counsel for the assessee invited our attention to the letter dated 18.03.2021 and submitted that the assessee wanted to utilize the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending dispute relating to Direct Taxes and in this regard the assessee has filed Form No. 1 and Form 2 and obtained Form No. 3 from the designated authority.

3.

The Bench has considered the material. Since the assessee submits that he has obtained Form No.3 and seeks withdrawal of appeal, therefore, we dismiss the appeal filed by the assessee, supra, as withdrawn.

However, liberty is given to the assessee to restore the appeal, in the event if the designated authority, for any reason reject the application filed by the assessee under section 4 of the said Act.

:- 3 -: ITA No: 3318/Chny/2019

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open Court on 29th June, 2021 at Chennai.

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