DR. MEENAKSHI VIMALANANDA,CHENNAI vs. ITO (INTERNATIONAL TAXATION) WARD 1(2), CHENNAI

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ITA 2241/CHNY/2018Status: DisposedITAT Chennai01 February 2021AY 2008-093 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. It was clarified that the assessee could approach the Tribunal again if any injustice arose from the Vivad-se-Vishwas settlement.

What were the facts?

The assessee opted for the Vivad-se-Vishwas Scheme 2020 for settlement of a pending tax dispute. Form No. 3 was issued by the designated authority under the scheme.

What were the issues?

Whether the assessee can withdraw an appeal after opting for 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: 27.01.2021Pronounced: 01.02.2021

आदेश / O R D E R

PER V. DURGA RAO, JUDICIAL MEMBER:

1.

This appeal filed by the assessee is against the order of the learned Commissioner of Income Tax (Appeals)-16, Chennai in dated 25.06.2018 relevant to the Assessment Year 2008 - 2009.

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In view of the submissions of the Assessee, the appeal filed by the Assessee is permitted to be withdrawn.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 application in the event of any injustice caused to the Assessee in 3 -: 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 1st February, 2021 in Chennai.

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