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 decision also stated that assessees could approach the Tribunal if any injustice occurred regarding the scheme's settlement.

The assessees in these three appeals opted for the Vivad-se-Vishwas Scheme 2020, and Form No. 3 was issued for settlement of their tax disputes. They subsequently requested permission to withdraw their appeals.

What were the issues?

Whether assessees who have opted for the Vivad-se-Vishwas Scheme can withdraw their pending appeals before the ITAT.

Prasanna Masilamani vs ITO | ITAT Chennai 2021

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

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

Consolidated Appeals (2)

ITA 1395/Chny/2019AY 2014-15

ITA 369/Chny/2020AY 2010-11

For Respondent: Mr. Suresh Periasamy, JCIT, Mr. H. Yeshwanth Kumar, C.A, Smt. Prasanna, Shri Suresh Periasamy, Addl. CIT

Hearing: 20.04.2021Pronounced: 20.04.2021

, 1395/Chny/2019 & 369/Chny/2020 2 आदेश / O R D E R PER BENCH:

These three appeals filed by different assessees are directed against the orders of learned Commissioner of Income Tax (Appeals), Chennai even dated 10.08.2018/26.02.2019/16.12.2019 for respective assessment years.

None appeared on behalf of the assessee in .

When these appeals were taken up for hearing, vide letters dated 03.04.2021, 19.04.2021 & 31.03.2021, 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.

The Ld. counsels for the assessees 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 , 1395/Chny/2019 & 369/Chny/2020 3 settlement of pending tax dispute. Accordingly, the assessees have prayed that they may be permitted to withdraw the appeals.

In view of the submissions of the assessees, the appeals filed by the assessees are permitted to be withdrawn.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 three appeals filed by the assessees are dismissed as withdrawn. Order pronounced on the 20th April, 2021 at Chennai.

PRASANNA MASILAMANI,CHENNAI vs. ITO NON CORPORATE WARD-17(3), CHENNAI

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