ITAT Chennai Judgments — January 2021

The Tribunal noted that the assessees intended to settle their disputes under the Vivad se Vishwas Scheme and, following a similar High Court order, dismissed the appeals as withdrawn. Liberty was granted to restore the appeals if the scheme application was rejected.

The Tribunal noted that the assessees intended to settle their disputes under the Vivad se Vishwas Scheme and, following a High Court precedent, dismissed the appeals as withdrawn. Liberty was granted to restore the appeals if the scheme application was rejected.

The Tribunal, following the precedent set by the Madras High Court, dismissed the appeals as withdrawn. Liberty was granted to restore the appeals if the 'Vivad se Vishwas' application was rejected.

The Tribunal, following the decision of the Madras High Court, dismissed the appeals as withdrawn, granting liberty to the assessees to restore them if their applications under the scheme are rejected.

The Tribunal dismissed the appeals as withdrawn, allowing the assessees to utilize the Vivad se Vishwas Scheme. Liberty was granted to restore the appeals if their applications under the scheme were rejected.

The Tribunal noted that the 'Vivad se Vishwas Scheme' allows for the settlement of direct tax disputes. Following a High Court precedent, the Tribunal dismissed the appeals as withdrawn, granting liberty to restore them if the scheme application is rejected.

The Tribunal dismissed the appeals as withdrawn, allowing the assessees to utilize the Vivad se Vishwas Scheme. Liberty was granted to restore the appeals if their applications under the scheme were rejected.

The Tribunal dismissed the appeals as withdrawn, allowing the assessees to utilize the Vivad se Vishwas Scheme. Liberty was granted to restore the appeals if their applications under the scheme were rejected.

The Tribunal dismissed the appeals as withdrawn, allowing liberty to restore them if the application under the Vivad se Vishwas Scheme is rejected. The Tribunal also clarified the revival of proceedings if the assessee opts out or misrepresents facts.

The Tribunal noted that the 'Vivad se Vishwas Scheme' allows for the settlement of direct tax disputes. Following a jurisdictional High Court decision, the Tribunal dismissed the appeals as withdrawn, granting liberty to restore them if the scheme application is rejected.

The Tribunal noted that the assessees intended to utilize the 'Vivad se Vishwas Scheme' to settle disputes. Following a precedent from the Madras High Court, the Tribunal dismissed the appeals as withdrawn, granting liberty to restore them if the scheme application is rejected.

The Tribunal condoned the delay in filing the cross objection. Considering the assessee's intent to utilize the Vivad se Vishwas Scheme, the appeals were dismissed as withdrawn.

The Tribunal condoned the delay in filing the cross objection. Considering the assessee's intent to utilize the Vivad se Vishwas Scheme, the appeals were dismissed as withdrawn.

The Tribunal condoned the delay in filing the cross objection. Considering the assessee's intent to utilize the Vivad se Vishwas Scheme, the appeals were dismissed as withdrawn.

The Tribunal noted that the 'Vivad se Vishwas Scheme' allows for the settlement of direct tax disputes. Following the precedent of the Madras High Court, the appeals were dismissed as withdrawn, with liberty to restore them if the scheme application is rejected.

The Tribunal noted that the assessees intended to settle their disputes under the 'Vivad se Vishwas Scheme, 2020'. Following a jurisdictional High Court decision, the appeals were dismissed as withdrawn, with liberty to restore them if the scheme application is rejected.

The Tribunal noted that the assessees intended to settle their disputes under the 'Vivad se Vishwas Scheme, 2020'. Following a jurisdictional High Court decision, the appeals were dismissed as withdrawn, with liberty to restore them if the scheme application is rejected.

The Tribunal noted that the assessees intended to settle their disputes under the 'Vivad se Vishwas Scheme'. Following a similar decision by the Madras High Court, the appeals were dismissed as withdrawn.

The Tribunal noted that the assessees intended to settle their disputes under the 'Vivad se Vishwas Scheme'. Following a similar decision by the Madras High Court, the appeals were dismissed as withdrawn.

The Tribunal noted that the assessees intended to settle their disputes under the 'Vivad se Vishwas Scheme'. Following a similar decision by the Madras High Court, the appeals were dismissed as withdrawn.

The Tribunal noted the assessees' intention to settle disputes under the Vivad se Vishwas Scheme and referred to a Madras High Court judgment dismissing an appeal as withdrawn under similar circumstances. Consequently, the appeals were dismissed as withdrawn.

The Tribunal noted that the assessees intended to settle their disputes under the 'Vivad se Vishwas Scheme, 2020'. Following a jurisdictional High Court decision, the appeals were dismissed as withdrawn, with liberty to restore them if the scheme application is rejected.

The Tribunal noted the assessees' intention to settle disputes under the Vivad se Vishwas Scheme and referred to a Madras High Court judgment dismissing an appeal as withdrawn under similar circumstances. Consequently, the appeals were dismissed as withdrawn.

The Tribunal noted that the assessees intended to settle their disputes under the 'Vivad se Vishwas Scheme, 2020'. Following a jurisdictional High Court decision, the appeals were dismissed as withdrawn, with liberty to restore them if the scheme application is rejected.

The Tribunal condoned the delay in filing the cross objection. Considering the assessee's intent to utilize the Vivad se Vishwas Scheme, the appeals were dismissed as withdrawn.

The Tribunal condoned the delay in filing the cross objection. Considering the assessee's intent to utilize the Vivad se Vishwas Scheme, the appeals were dismissed as withdrawn.

The Tribunal noted that the 'Vivad se Vishwas Scheme' allows for the settlement of direct tax disputes. Following the precedent of the Madras High Court, the appeals were dismissed as withdrawn, with liberty to restore them if the scheme application is rejected.

The Tribunal noted that the 'Vivad se Vishwas Scheme' allows for the settlement of direct tax disputes. Following the precedent of the Madras High Court, the appeals were dismissed as withdrawn, with liberty to restore them if the scheme application is rejected.

The Tribunal noted that the assessees intended to settle their disputes under the 'Vivad se Vishwas Scheme'. Following a similar decision by the Madras High Court, the appeals were dismissed as withdrawn.

The Tribunal noted that the assessees intended to settle their disputes under the 'Vivad se Vishwas Scheme, 2020'. Following a jurisdictional High Court decision, the appeals were dismissed as withdrawn, with liberty to restore them if the scheme application is rejected.

The Tribunal noted the assessees' intention to settle disputes under the Vivad se Vishwas Scheme and referred to a Madras High Court judgment dismissing an appeal as withdrawn under similar circumstances. Consequently, the appeals were dismissed as withdrawn.

The Tribunal condoned the delay in filing the appeals and, noting the assessees' intention to utilize the 'Vivad se Vishwas Scheme, 2020', dismissed the appeals as withdrawn. Liberty was granted to restore the appeals if their applications under the scheme were rejected.

The Tribunal condoned the delay in filing the appeals and, noting the assessees' intention to utilize the 'Vivad se Vishwas Scheme, 2020', dismissed the appeals as withdrawn. Liberty was granted to restore the appeals if their applications under the scheme were rejected.

The Tribunal condoned the delay in filing the appeals and, noting the assessees' intention to utilize the 'Vivad se Vishwas Scheme, 2020', dismissed the appeals as withdrawn. Liberty was granted to restore the appeals if their applications under the scheme were rejected.

The Tribunal condoned the delay in filing the appeals and, noting the assessees' intention to utilize the 'Vivad se Vishwas Scheme, 2020', dismissed the appeals as withdrawn. Liberty was granted to restore the appeals if their applications under the scheme were rejected.

The Tribunal condoned the delay in filing the appeals and, noting the assessees' intention to utilize the 'Vivad se Vishwas Scheme, 2020', dismissed the appeals as withdrawn. Liberty was granted to restore the appeals if their applications under the scheme were rejected.

The Tribunal noted that the 'Vivad se Vishwas Scheme' allows for the settlement of direct tax disputes. Following the precedent of the Madras High Court, the appeals were dismissed as withdrawn, with liberty to restore them if the scheme application is rejected.

The Tribunal dismissed the appeals as withdrawn, allowing the assessees to utilize the Vivad se Vishwas Scheme. Liberty was granted to restore the appeals if the scheme application was rejected.

The Tribunal dismissed the appeals as withdrawn, allowing the assessees to utilize the Vivad se Vishwas Scheme. Liberty was granted to restore the appeals if their applications under the scheme were rejected.

The Tribunal dismissed the appeals as withdrawn, allowing the assessees to utilize the Vivad se Vishwas Scheme. Liberty was granted to restore the appeals if their applications under the scheme were rejected.

The Tribunal dismissed the appeals as withdrawn, allowing the assessees to utilize the Vivad se Vishwas Scheme. Liberty was granted to restore the appeals if their applications under the scheme were rejected.

The Tribunal dismissed the appeals as withdrawn, allowing the assessees to utilize the Vivad se Vishwas Scheme. Liberty was granted to restore the appeals if their applications under the scheme were rejected.

The Tribunal dismissed the appeals as withdrawn, allowing the assessees to utilize the Vivad se Vishwas Scheme. Liberty was granted to restore the appeals if the scheme application was rejected.

The Tribunal dismissed the appeals as withdrawn, allowing the assessees to utilize the Vivad se Vishwas Scheme. Liberty was granted to restore the appeals if the scheme application was rejected.

The Tribunal dismissed the appeals as withdrawn, allowing the assessees to utilize the Vivad se Vishwas Scheme. Liberty was granted to restore the appeals if the scheme application was rejected.

The Tribunal dismissed the appeals as withdrawn, allowing the assessees to utilize the Vivad se Vishwas Scheme. Liberty was granted to restore the appeals if the scheme application was rejected.

The Tribunal noted that the 'Vivad se Vishwas Scheme' allows for the settlement of direct tax disputes. Following a jurisdictional High Court decision, the Tribunal dismissed the appeals as withdrawn, granting liberty to restore them if the scheme application is rejected.

The Tribunal noted that the 'Vivad se Vishwas Scheme' allows for the settlement of direct tax disputes. Following a jurisdictional High Court decision, the Tribunal dismissed the appeals as withdrawn, granting liberty to restore them if the scheme application is rejected.

The Tribunal noted that the 'Vivad se Vishwas Scheme' allows for the settlement of direct tax disputes. Following a jurisdictional High Court decision, the Tribunal dismissed the appeals as withdrawn, granting liberty to restore them if the scheme application is rejected.

The Tribunal dismissed the appeals as withdrawn, following the precedent set by the Madras High Court regarding the Vivad se Vishwas Scheme. Liberty was granted to restore the appeals if the scheme application is rejected.