S RAMESH,CHENNAI vs. DCIT, CORP CIR-1(1), CHENNAI

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ITA 3397/CHNY/2018Status: DisposedITAT Chennai13 April 2021AY 2011-123 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 assessee to withdraw the appeals as they had opted for the Vivad-se-Vishwas Scheme. The assessee can approach the Tribunal if any injustice arises from the settlement.

What were the facts?

The assessee had filed four appeals before the ITAT for assessment years 2008-09 to 2011-12. The assessee subsequently opted for the Vivad-se-Vishwas Scheme 2020.

What were the issues?

The primary issue was whether the appeals should be withdrawn due to the assessee's participation in the Vivad-se-Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

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

Hearing: 13.04.2021Pronounced: 13.04.2021

Shri S. Ramesh, The Dy. Commissioner of Income (Director of A2Z Logistics Pvt. Ltd.) Vs. Tax, No.56, SBI Colony Extn., Corporate Circle-1(1), Nanganallur, Chennai-600 061. Chennai. [PAN: ACTPR 1861R] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Mr. N.V. Balaji, Advocate : Mr. Suresh Periasamy, JCIT ��यथ� क� ओर से /Respondent by सुनवाई क� तारीख/Date of Hearing : 13.04.2021 घोषणा क� तारीख /Date of Pronouncement : 13.04.2021 आदेश / O R D E R PER BENCH:

These four appeals filed by the assessee are directed against the orders of the Commissioner of Income Tax (Appeals)-1, Chennai dated 10.10.2018 & 28.09.2018 relevant to the assessment years 2011-12, 2010-11, 2009-10 & 2008-09 respectively.

2.

When these appeals were taken up for hearing, vide letter dated 12.04.2021, the learned counsel for the assessee has submitted that , 3421, 3420, 3419/Chny/2018 2 the assessee has opted to avail the Vivad-se-Vishwas Scheme 2020 and Form No.3 was also issued in all the appeals. He has also submitted that he may be permitted to withdraw the appeals.

3.

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

4.

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

5.

In this case, the assessee has opted for the Vivad-se-Vishwas Scheme 2020 and the Designated Authority has issued Form No.3 in all the appeals for the settlement of pending tax dispute. Accordingly, he prayed that he may be permitted to withdraw the appeals.

6.

In view of the submissions of the assessee, the appeals filed by the assessee are permitted to be withdrawn. However, it is open to the assessee to approach the Tribunal by filing an appropriate application in the event of any injustice caused to the assessee in respect of the settlement of dispute relating to the Vivad-se-Vishwas Scheme 2020.

7.

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

Order pronounced on the 13th April, 2021 at Chennai.

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