LAKSHMI PRANAVAMURTHY,CHENNAI vs. ITO NON CORPORATE WARD 1(3), CHENNAI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal permitted the assessees to withdraw their appeals. It was noted that the assessees could approach the Tribunal again if any injustice arose from the Vivad-se-Vishwas settlement.
What were the facts?
The assessees filed appeals against the CIT(A) orders for AY 2013-14. During the hearing, the assessees stated they had opted for the Vivad-se-Vishwas Scheme 2020 and requested to withdraw their appeals.
What were the issues?
Whether the appeals should be withdrawn by the assessees who have opted for the Vivad-se-Vishwas Scheme.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
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
आदेश / O R D E R PER BENCH:
The assessees filed these appeals against the order of the Commissioner of Income Tax (Appeals)-2, Chennai, in 17 dated 18.03.2019 for the AY 2013-14 & in ITA No.53/2016-17 dated 18.03.2019 for the AY 2013-14.
When these appeals were taken up for hearing, the learned Counsel for the Assessees have submitted that the Assessees have opted to avail the Vivad-se-Vishwas Scheme 2020 and Form No.3 were also issued.
She/He has submitted that she/he may be permitted to withdraw the appeal.
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 both the sides, 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, she/he prayed that she/he may be permitted to withdraw the appeal. & 1111/Chny/2019 :- 3 -: 6. In view of the submissions of the Assessees, the appeal filed by the Assessees are permitted to be withdrawn.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, the appeals of the Assessees in & in ITA No.1111/Chny/2019 are dismissed as withdrawn.
Order pronounced on the 17th day of March, 2021, in Chennai.
Latest GST High Court judgments
Search GST case law →- R.K.Service Station, Balasore vs. Commissioner CT And GST Odisha, CuttackOrissa · 31 Oct 2026
- Tankala Soumya vs. Assistant Commissioner Of State Tax, CT And GST, Rayagada Circle, RayagadaOrissa · 31 Oct 2026
- M/S Pooja, Town Hallroad, Cuttack vs. State Tax Officer, Cuttack-I West Circle,CuttackOrissa · 31 Oct 2026
- M/S Chicvogue Fashions Lip, Ganjam vs. State Tax Officer Bhubaneswar- Ii CircleOrissa · 31 Oct 2026
- M/S Priya, Townhall Road, Cuttack vs. Superintendent Cuttack- I Range, CuttackOrissa · 31 Oct 2026
