What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as per their submission. The order also noted that the assessee could approach the Tribunal if any injustice occurred regarding the Vivad-se-Vishwas settlement.

The assessee opted for the Vivad-se-Vishwas Scheme 2020, and Form No. 3 was issued for settlement of the tax dispute. The assessee requested permission to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad-se-Vishwas Scheme.

G.Devadoss, Kancheepuram vs ITO | ITAT Chennai 2021

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

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

Hearing: 23.06.2021Pronounced: 23.06.2021

Shri G. Devadoss, The Income Tax Officer, No.39J/2AA, Mandapam Street, Non Coporate Ward-22(1), Madurantakam, Vs. Chennai. Kancheepuram District-603 306. [PAN: AGHPD 6876G] (%&थ(/Respondent) (अपीलाथ"/Appellant) अपीलाथ( की ओर से/ Appellant by : Ms. N.V.Lakshmi for Shri N.V. Balaji, Advocate %&थ( की ओर से /Respondent by : Ms. R. Anita, JCIT सुनवाई की तारीख/Date of Hearing : 23.06.2021 घोषणा की तारीख /Date of Pronouncement : 23.06.2021 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)-10, Chennai in dated 29.06.2017 relevant to the Assessment Year 2013-14. 2 -: 2. When this appeal is taken up for hearing, vide letter dated 23.06.2021, 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, he prayed that he 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In view of the submissions of the assessee, the appeal filed by the assessee is permitted to be withdrawn.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 23rd 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: 23rd June, 2021. EDN, Sr. P.S

G.DEVADOSS,KANCHEEPURAM vs. ITO NON CORPORATE WARD 22(1), CHENNAI

What did the Tribunal hold?

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