DCIT CORPORATE CIRCLE 5(2), CHENNAI vs. RGE CONSTRUCTIONS AND DEVELOPMENT PRIVATE LIMITED, CHENNAI

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ITA 2106/CHNY/2019Status: DisposedITAT Chennai01 April 2021AY 2014-153 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeals and cross-objections as the assessee had opted for the Vivad-se-Vishwas Scheme and was awaiting the necessary form. The parties were allowed to approach the Tribunal again if any injustice arose from the scheme's settlement.

What were the facts?

The Revenue filed appeals against the CIT(A) orders, and the assessee filed cross-objections. During the hearing, the assessee stated they opted for the Vivad-se-Vishwas Scheme 2020 and requested to withdraw the appeals.

What were the issues?

The primary issue was whether the appeals and cross-objections should be withdrawn due to the assessee's participation in the Vivad-se-Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Not specified

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI DUVVURU R.L. REDDY & SHRI S. JAYARAMAN

Hearing: 31.03.2021

Heard together (4 matters)

ITA No.2101/Chny/2017
ITA No.2106/Chny/2019
CO No.148/Chny/2017
CO No.91/Chny/2019

Read from the judgment's own cause title. This page is filed under one of them.

आदेश / O R D E R PER BENCH :

1.

The Revenue filed these appeals against the order of the Commissioner of Income Tax (Appeals)-3, Chennai, in 17/A-3 dated 31.05.2017 for the AY 2013-14 & in ITA No.136/CIT(A)- 3/2017-18 dated 14.05.2017 for the AY 2014-15. CO No.148/Chny/2017 is a Cross-Objection filed by the assessee in the Revenue’s Appeal CO No.148/Chny/2017 CO No.91/Chny/2019 :- 2 -: No.2101/Chny/2017 for the AY 2013-14 and CO No.91/Chny/2019 is a Cross-Objection filed by the assessee in the Revenue’s Appeal No.2106/Chny/2019 for the AY 2014-15.

2.

When these Appeals/Cross Objections were taken up for hearing, the learned counsel for the Assessee has submitted that the assessee has opted to avail the Vivad-se-Vishwas Scheme 2020. It was further a submission that Form No.3 from the designated authority is yet to be issued and would be submitted in due course and the same shall be furnished after issuance of Form No.3. It has further submitted that it may be permitted to withdraw the appeal.

3.

On the other hand, the learned Departmental Representative has not raised any objection to the submissions of the Revenue/Assessee.

4.

We have 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 is yet to issue Form No.3 for the settlement of pending tax dispute. Since the Assessee has submitted that Form No.3 would be submitted before the Tribunal as and when it is issued and prayed for permitting the assessee to withdraw the appeals/Cross Objections, the appeals/Cross Objections filed by the CO No.148/Chny/2017 CO No.91/Chny/2019 :- 3 -: Revenue/Assessee are permitted to be withdrawn. However, it is open to the Revenue/Assessee to approach the Tribunal by filing an appropriate application in the event of any injustice caused to the Revenue/Assessee in respect of the settlement of dispute relating to the Vivad-se-Vishwas Scheme 2020.

6.

In the result, the appeals filed by the Revenue as well as the Cross Objections filed by the assessee are dismissed as withdrawn.

Order pronounced on the 1st day of April, 2021, in Chennai.

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