NEELAM SINGHVI,CHENNAI vs. ITO, NON CORPORATE WARD 5(2), CHENNAI

PDF · subscribers
ITA 2178/CHNY/2017Status: DisposedITAT Chennai01 April 2021AY 2013-145 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 assessees to withdraw their appeals as they had opted for and settled their disputes under the Vivad-se-Vishwas Scheme. The decision was made after the assessees' counsel submitted that the scheme was availed and the Departmental Representative raised no objection.

What were the facts?

A batch of 16 appeals were filed by various assessees. The assessees in most of these appeals opted for the Vivad-se-Vishwas Scheme 2020 and had obtained Form No.3 or Form No.5, indicating settlement of their tax disputes.

What were the issues?

Whether appeals should be withdrawn when the assessee has settled their tax disputes under the Vivad-se-Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

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

Consolidated Appeals (9)

ITA 2789/Chny/2015AY 2016-17
ITA 956/Chny/2019AY 2015-16
ITA 2776/Chny/2018AY 2014-15
ITA 2178/Chny/2017AY 2013-14
ITA 2822/Chny/2019AY 2012-13
ITA 508/Chny/2019AY 2012-13
ITA 2776/Chny/2019AY 2011-12
ITA 507/Chny/2019AY 2013-14
ITA 134/Chny/2018AY 2008-09
For Respondent: Shri G Johnson, Addl. CIT, Shri N. Arjun Raj, C.A, Shri Subramanian Nair, Shri K.S. Lakshmi Narayanan, C.A, Smt. Vanibai Jasrajji, Shri K. Ramu, ITO (Retd.), Shri G. Johnson, Addl. CIT
Hearing: 01.04.2021Pronounced: 01.04.2021

आदेश / O R D E R PER BENCH:

1.

This bunch of 16 appeals filed by different assessees are directed against the orders of learned Commissioner of Income Tax (Appeals), Chennai, Madurai, Coimbatore & Tiruchirapalli even dated 31.07.2019 / 01.03.2019 / 23.01.2019 / 09.07.2018 / 28.06.2017 / 28.09.2017 / 28.12.2018 / 12.09.2019 / 31.12.2018 / 30.01.2017 for respective assessment years.

2.

The appeal filed by the assessee in is delayed by 676 days, for which, the assessee has filed an affidavit for condonation of the delay, to which, the ld. DR has not raised any serious objection. Consequently, since the assessee was prevented by sufficient cause, the delay of 676 days in filing of the appeal stands condoned and the appeal is admitted for adjudication. & 15 others (VSVS) :- 4 -: 3. None appeared on behalf of the assessee in ITA Nos.

2789/Chny/2015 for AY 2016-17 & 507/Chny/2019 for AY 2013-14. When these appeals are taken up for hearing, vide letters dated 11.03.2021, 19.03.2021,15.03.2021, 22.03.2021, 18.03.2021, 27.03.2021, 22.03.2021, 15.03.2021, 16.03.2021 & 03.03.2021 respectively, the learned Counsels for the assessees have submitted that all the assessees in the above appeals 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.

4.

The appeal in for AY 2015-16, the learned counsel for the assessee has submitted that the assessee paid the dues under Vivad Se Vishwas Scheme and the designated authority has issued Form No.5 on 16.12.2020. Thus, it was prayed for withdrawal of the appeal filed by the assessee.

5.

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

6.

We have heard both the sides through video conferencing, perused the materials available on record and gone through the orders of the authorities below. & 15 others (VSVS) :- 5 -: 7. 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 as well as Form No.5 in wherein the assessee has paid the dues. Accordingly, the assessees in all the appeals prayed that they may be permitted to withdraw the appeals.

8.

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.

9.

In the result, all the above appeals filed by the assessees are dismissed as withdrawn.

Order pronounced on 01st April, 2021 in Chennai.

Latest GST High Court judgments

Search GST case law →