What did the Tribunal hold?

The Tribunal noted that the assessee had paid dues under the Vivad Se Vishwas Scheme and obtained Form No. 5. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal against the order of the CIT(A) for AY 2015-16. The assessee later paid dues under the Vivad Se Vishwas Scheme and obtained Form No. 5.

What were the issues?

Whether the appeal filed by the assessee should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Scheme.

M Raj Kumari vs ACIT | ITAT Chennai 2021

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI DUVVURU R.L. REDDY & SHRI G. MANJUNATHA

Hearing: 24.06.2021Pronounced: 24.06.2021

आदेश / O R D E R

PER DUVVURU RL REDDY, JUDICIAL MEMBER:

This appeal filed by the assessee is against the order of the learned Commissioner of Income Tax (Appeals)-10, Chennai, in 18/CIT(A)-10 dated 27.09.2018 relevant to the Assessment Year 2015-16.

By filing Form No.5, it was the submission of the learned counsel for the assessee through e-mail that the assessee paid the dues under Vivad Se Vishwas Scheme and the designated authority has issued Form No.5 on 26.03.2021. Thus, it was prayed for withdrawal of the appeal filed by the assessee. Against which, the learned DR fairly conceded the submissions of the learned counsel.

We have heard both the sides, perused the materials available on record and gone through the Form No.5.

We find that the assessee has already paid the dues under Vivad Se Vishwas Scheme, thereby, the designated authority has issued Form No.5 and thus, the appeal filed by the assessee is liable to be dismissed as withdrawn. Accordingly, the appeal filed by the assessee is dismissed as withdrawn.

In the result, the appeal filed by the assessee in is dismissed as withdrawn.

Order pronounced on the 24th day of June, 2021, in Chennai.

M RAJ KUMARI,CHENNAI vs. ACIT, NCC-23(1), CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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