DCIT CENTRAL CIRCLE 2(4), CHENNAI vs. R.S.SURIYA, CHENNAI
What did the Tribunal hold?
The Tribunal noted that the assessees had filed the necessary forms under the Vivad se Vishwas Scheme and received Form No. 3. Consequently, the appeals were dismissed as withdrawn.
What were the facts?
A batch of 20 appeals were filed by various assessees and the Revenue. During the hearing, the assessees expressed their intention to settle the disputes under the Direct Taxes ‘Vivad se Vishwas Scheme, 2020'.
What were the issues?
The primary issue was the pendency of appeals when the assessees opted to settle their tax disputes through the Vivad se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: SHRI MAHAVIR SINGHAND SHRI G. MANJUNATHAShri D. Sundararajan, Shri Babu Manoharan,
आदेश /O R D E R Per MAHAVIR SINGH, VP: This bunch of 20 appeals filed by different assessees and Revenue are directed against respective orders of learned Commissioner of Income Tax (Appeals), Chennai for respective assessment years.
4 & 19 Others (VSVS) 2. We have heard the counsels for the assessees and the ld. DR and also perused the material available on record. At the time of hearing, learned counsels for the assessees have made a statement at bar that the assessees wants to utilize the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending dispute relating to Direct Taxes and in this regard the assessees have filed Form No 1 and 2 and received Form No. 3 from the designated authority. Therefore, once the assessees received Form No.3 from the designated authority, then there is no point in keeping appeals filed by the assessees. Hence, we dismiss the appeals filed by the assessees and Revenue as withdrawn.
In the result, all the appeals filed by the assessees and Revenue are dismissed as withdrawn.
Order pronounced in the open court on 27th January, 2021 at Chennai.
Recent GST High Court judgments
Search GST case law →- Sushama Mishra vs. The Commissioner Of CT And GST, Odisha, KatakOrissa · 28 Oct 2026
- Saudamini Samantray vs. Assistant Commissioner Of State Tax, CT And GST, Bhubaneswar IiOrissa · 28 Oct 2026
- M/S. Keshav Rice Mill, Ganjam vs. Chief Commissioner, CT And GST, Odisha, KatakaOrissa · 28 Oct 2026
- M/S. Nanda Contruction PVT. LTD., Angul vs. Additional Commissioner, GST And Central Excise Commissionerate, SundergarhOrissa · 28 Oct 2026
- M/S Utkal Suppliers,Ganjam vs. Assistant Commissioner Of CT And GST, Ganjam-I Circle,GanjamOrissa · 28 Oct 2026
