P.PARAMESWARAN,COIMBATORE vs. ACIT, COIMBATORE

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ITA 3447/CHNY/2016Status: DisposedITAT Chennai28 January 2021AY 2008-092 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee wished to utilize the Vivad se Vishwas Scheme. Following a similar High Court decision, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed four appeals against the orders of the CIT(A) for assessment years 2006-07 to 2009-10. At the time of hearing, the assessee expressed a desire to settle the disputes under the Direct Taxes Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's intention to settle tax disputes under the Vivad se Vishwas Scheme, leading to the withdrawal of appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGHAND SHRI G. MANJUNATHA

Hearing: 28.01.2021Pronounced: 28.01.2021

आयकर अपील सं./ITA Nos.: 3446, 3447, 3448 & 3449/CHNY/2016 िनधा�रण वष� / Assessment Years: 2006-07 to 2009-10 Shri P.Parameswaran, The ACIT, 195, Rose Park Avenue, Circle II, v. Samichettipalayam Road, Coimbatore Jothipuram P.O., Coimbatore – 641 047. PAN : ANAPP8001B (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/Appellant by : Shri K. Raghu, CA ��यथ� क� ओर से/Respondent by : Shri G. Johnson, Addl.CIT सुनवाई क� तार�ख/Date of Hearing : 28.01.2021 घोषणा क� तार�ख/Date of Pronouncement : 28.01.2021 आदेश /O R D E R Per MAHAVIR SINGH, VP: This bunch of 4 appeals filed by the assessee is directed against the orders of learned Commissioner of Income Tax (Appeals)-2, Coimbatore for the assessment years 2006-07 to 2009-10 respectively.

2.

We have heard the counsel for the assessee and the ld. DR and also perused the material available on record. At the time of hearing, learned counsel for the assessee have made a statement at bar that the assessee 2 to 3449/CHNY/2016 (VSVS) wants to utilize the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending dispute relating to Direct Taxes. Therefore, once the assessee expressed his willingness to avail ‘Vivad se Vishwas Scheme, 2020’ to settle pending disputes regarding direct taxes, then there is no point in keeping appeals filed by the assessee. It is noted that in an identical application filed by an assessee in the case of M/s. Nannusamy Mohan (HUF) vs. ACIT in T.C.A No.372 of 2020, the Hon’ble Jurisdictional High Court of Madras has dismissed the appeal as withdrawn. Hence by following the decision of the Hon’ble Madras High Court, we are dismissing these appeals subject to liberty to the assessee to get it recalled in case, the assessee does not succeed in availing the scheme i.e., Vivad Se Vishwas Scheme 2020 for whatever reason.

3.

In the result, all the appeals filed by the assessee are dismissed as withdrawn. Order pronounced in the open court on 28th January, 2021 at Chennai.

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