What did the Tribunal hold?

The Tribunal permitted the assessees to withdraw their appeals as they had opted for the Vivad-se-Vishwas Scheme. The assessees were informed that they could approach the Tribunal if any injustice arose from the scheme's settlement.

The assessees had filed appeals before the ITAT. During the hearing, the assessees submitted that they had opted for the Vivad-se-Vishwas Scheme 2020 and Form No. 3 was issued. They requested permission to withdraw their appeals.

What were the issues?

Whether the assessees should be permitted to withdraw their appeals before the Tribunal after opting for the Vivad-se-Vishwas Scheme.

Narendra Sakaria vs DCIT | ITAT Chennai 2021

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI V. DURGA RAO & SHRI G. MANJUNATHA

Consolidated Appeals (3)

ITA 1049/Chny/2018AY 2013-14

ITA 1050/Chny/2018AY 2014-15

ITA 1521/Chny/2018AY 2014-15

For Respondent: Mr. S. Bharath, CIT, Shri Narendra Sakaria

Hearing: 19.04.2021Pronounced: 19.04.2021

अपीलाथ� क� ओर से/ Appellant by : Mr. Arjun K.K & T. Pramodkumar Chopda, C.As ��यथ� क� ओर से /Respondent by : Mr. G. Chandrababu, Addl. CIT M/s. Questnet The Asst. Enterprise India Pvt. Commissioner of 4. 974/Chny/2019 2015-16 Ltd., Income Tax, No.7, Rain Tree Place, Corporate Circle-5(2), McNichols Road, Chetpet Chennai. Chennai-600 031. [PAN: AAACQ 1177H] अपीलाथ� क� ओर से/ Appellant by : Mr. S. Venkatram & Co. LLP, C.A ��यथ� क� ओर से /Respondent by : Shri Suresh Periasamy, Addl. CIT सुनवाई की तारीख/Date of Hearing : 19.04.2021 घोषणा क� तारीख /Date of Pronouncement : 19.04.2021 आदेश / O R D E R

ITA Nos.1049, 1050 & 1521/Chny/2018 2 PER BENCH:

This bunch of four appeals filed by different assessees are directed against the orders of learned Commissioner of Income Tax (Appeals), Chennai even dated 16.01.2018 / 01.03.2018 / 25.02.2019 for respective assessment years.

When these appeals were taken up for hearing, vide letters dated 19.04.2021, the learned counsels for the assessees have submitted that the assessees have opted to avail the Vivad-se-Vishwas Scheme 2020 and Form No.3 was also issued in all the appeals. They have also submitted that they may be permitted to withdraw the appeals.

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

We have heard the counsels for the assessees through video conferencing, perused the materials available on record and gone through the orders of the authorities below.

In these cases, the assessees have 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, they prayed that they may be permitted to withdraw the appeals.

ITA Nos.1049, 1050 & 1521/Chny/2018 3 6. In view of the submissions of the assessees, the appeals filed by the assessees are permitted to be withdrawn. However, it is open to the assessees to approach the Tribunal by filing an appropriate application in the event of any injustice caused to the assessees in respect of the settlement of dispute relating to the Vivad-se-Vishwas Scheme 2020.

In the result, all the four appeals filed by the assessees are dismissed as withdrawn. Order pronounced on the 19th April, 2021 at Chennai.

NARENDRA SAKARIA,CHENNAI vs. DCIT NON CORPORATE CIRCLE 5, CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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