V.G.RAAJENDRAN,CHENNAI vs. DCIT NON CORPORATE CIRCLE-10(1), CHENNAI

PDF · subscribers
ITA 2019/CHNY/2019Status: DisposedITAT Chennai28 June 2021AY 2006-072 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Since the assessee intended to settle the dispute under the Vivad se Vishwas scheme and sought withdrawal, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2006-07. The appeal was filed belatedly by 488 days. The assessee sought to withdraw the appeal to utilize the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee's intention to settle the dispute under the Vivad se Vishwas scheme.

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: 28.06.2021Pronounced: 28.06.2021

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)- 12, Chennai in dated 20.12.2017 for the assessment year 2006-07.

2.

The assessee filed the appeal belatedly by 488 days and pleaded to condone the delay.

3.

We heard the rival submissions and condone the delay.

4.

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 26.06.2021 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assessee has already obtained Form No. 3 & 5 from the designated authority, therefore, this appeal may be treated as withdrawn.

5.

The Bench has considered the material. Since the assessee has already obtained Form No.3 & 5 and seeks withdrawal of appeal, we dismiss the appeal filed by the assessee, supra, as withdrawn.

6.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open Court on 28th June, 2021 at Chennai.

Recent GST High Court judgments

Search GST case law →