K. VIJAYALAKSHMI,COIMBATORE vs. ITO, COIMBATORE

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ITA 2855/CHNY/2016Status: DisposedITAT Chennai17 March 2021AY 2009-102 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 appeal as they had opted for the Vivad-se-Vishwas Scheme. The assessee retains the right to approach the Tribunal if any injustice arises from the scheme's settlement.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2009-10. The assessee subsequently opted for the Vivad-se-Vishwas Scheme 2020 and was issued Form No. 3.

What were the issues?

Whether an appeal can be withdrawn by the assessee upon opting for the Vivad-se-Vishwas Scheme.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

Hearing: 17.03.2021

आदेश / O R D E R PER DUVVURU R.L. REDDY, JUDICIAL MEMBER:

1.

The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)-2, Coimbatore, in dated 30.06.2016 for the AY 2009-10.

2.

When this appeal was 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 and Form No.3 was also issued. She has submitted that she 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 learned Counsel for the Assessee.

2 -: 4. We have heard both the sides, 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 for the settlement of pending tax dispute. Accordingly, she prayed that she may be permitted to withdraw the appeal.

6.

In view of the submissions of the Assessee, the appeal filed by the Assessee is permitted to be withdrawn.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In the result, the appeal of the Assessee in is dismissed as withdrawn.

Order pronounced on the 17th day of March, 2021, in Chennai.

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