S.KISHORE KUMAR,COIMBATORE vs. DCIT CENTRAL CIRCLE, SALEM

PDF · subscribers
ITA 3364/CHNY/2019Status: DisposedITAT Chennai29 October 2020AY 2008-092 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the assessee had availed the benefit of the Vivad Se Vishwas Scheme. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order for AY 2008-09. The assessee subsequently filed a declaration under the Vivad Se Vishwas Scheme (VSVS) and received a certificate. The assessee requested to withdraw the appeal based on this declaration.

What were the issues?

Whether the appeal should be withdrawn as the assessee has opted for the Vivad Se Vishwas Scheme.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: 29.10.2020

आदेश / O R D E R PER SHRI S. JAYARAMAN, ACCOUNTANT MEMBER:

1.

The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)-18, Chennai, in dated 28.11.2019 for the AY 2008-09.

2.

Shri S. Kishore Kumar, the assessee filed an appeal of the order of the Commissioner of Income Tax (Appeals)-18, Chennai, for the AY 2008-

9.

This case was posted for hearing through video conferencing. The Ld.AR submitted that the assessee filed declaration in Form Nos.1 & 2 under Vivad Se Vishwas Scheme (VSVS) and received a Certificate in Form No.3 from the designated authority in vide Acknowledgment No.651704880161020 dated 16.10.2020 for the AY 2008- 09 and hence the assessee may be permitted to withdraw the impugned appeal under a bonafide belief that his declaration will be accepted and in this regard invited our attention to the assessee’s letter dated 23.10.2020 couriered to the ITAT on 23.10.2020 and furnished a copy by e-mail too.

We heard the Ld.DR also.

3.

Since the assessee has availed the benefit of VSVS, supra, we dismiss the appeal as withdrawn with a liberty to the assessee to seek appropriate remedy before this ITAT, in case, his declaration, supra, is ultimately not accepted by the designated authority.

4.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the open court on the 29th day of October, 2020, in Chennai.

Recent GST High Court judgments

Search GST case law →