TRITON HEALTH CARE PRIVATE LIMITED,CHENNAI vs. ITO CORPORATE WARD 3(2), CHENNAI

PDF · subscribers
ITA 1301/CHNY/2019Status: DisposedITAT Chennai18 February 2021AY 2013-143 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

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 was also informed that they could approach the Tribunal if any injustice occurred during the settlement.

What were the facts?

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

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeal after opting for the Vivad-se-Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI DUVVURU R.L. REDDY & SHRI S. JAYARAMAN

Hearing: 18.02.2021

अपीलाथ" क" ओर से/ Appellant by : Mr.K.Vishva Padmanabhan, CA ""यथ" क" ओर से /Respondent by : Mr.Suresh Periasamy, JCIT सुनवाई क" तारीख/Date of Hearing : 18.02.2021 घोषणा क" तारीख/Dt. of : 18.02.2021 Pronouncement आदेश / O R D E R PER SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER:

This appeal filed by the assessee is against the order of the learned Commissioner of Income Tax (Appeals)-11, Chennai, in dated 15.02.2019 relevant to the Assessment Year 2013-14. :- 2 -:

2.

When this appeal was taken up for hearing, 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 submitted that he may be permitted to withdraw the appeal.

3.

On the other hand the learned Departmental Representative has not raised any objection to the submissions of the learned Counsel for the Assessee.

4.

We have heard both the sides, perused the materials available on record and gone through the orders of the authorities below.

5.

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.

6.

In view of the submissions of the Assessee, the appeal filed by the Assessee is permitted to be withdrawn.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 :- 3 -: application 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.

7.

In the result, the appeal of the Assessee in is dismissed as withdrawn.

Order pronounced on the 18th day of February, 2021, in Chennai. (एस. जयरामन) (धु"ु" आर.एल. रे"ी) (S. JAYARAMAN) (DUVVURU R.L. REDDY) लेखा सद" /ACCOUNTANT MEMBER "याियक सद"य/JUDICIAL MEMBER चे"ई/Chennai, "दनांक/Dated: 18th February, 2021. TLN

Recent GST High Court judgments

Search GST case law →