D.Amirtharaj, CHENNAI V. ITO, Coimbatore

ITA 1020/CHNY/2017

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7113 (ITAT-CHENNAI)
• Duration Of Justice: 4 year(s) 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-12-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 24-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANAT KUMAR RAHA
• Section: 2

Judgement Text

आयकर अपीलीय अिधकरण, ‘डी’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं ᮰ी जी. मंजुनाथ, लेखा सद᭭य के समᭃ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1019 & 1020/CHNY/2017 िनधाᭅरण वषᭅ /Assessment Years: 2009-10 & 2011-12 Shri D. Amirtharaj, Door No.19/1, Lucky Plaza, Sanganoor Road, Ganapathy, Coimbatore – 641 006. PAN : ABYPA 7227J v. The Income Tax Officer, Ward-II(2), Coimbatore. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri Arjunraj, CA for Shri S. Sridhar, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri Sanat Kumar Raha, Addl. CIT स ु नवाई कȧ तारȣख/Date of Hearing : 02.12.2021 घोषणा कȧ तारȣख/Date of Pronouncement : 02.12.2021 आदेश /O R D E R PER MAHAVIR SINGH, VP: These appeals filed by the assessee are directed against the orders of learned Commissioner of Income Tax (Appeals)-2, Coimbatore in ITA No. 257/14-15 & 256/14-15 both dated 30.01.2017 for the assessment years 2009-10 & 2011-12 respectively. 2. At the time of hearing, the ld.AR for the assessee has filed a letter dated 02.12.2021 for withdrawal of appeals and stated that the assessee wants to utilize the Direct Taxes ‘Vivad se Vishwas 2 I.T.A. No.1019 & 1020/Chny/2017 Scheme, 2020’ to settle pending disputes relating to Direct Taxes and in this regard the assessee has filed Form no. 3 from the designated authority. Therefore, once the assessee has filed Form 3 and expressed his willingness to settle pending disputes regarding direct taxes, then there is no point in keeping appeals filed by the assessee. It is noted that in an identical application filed by an assessee in the case of M/s. Nannusamy Mohan (HUF) vs. ACIT in T.C.A No.372 of 2020, the Hon’ble Jurisdictional High Court of Madras has dismissed the appeal as withdrawn. Hence by following the decision of the Hon’ble Madras High Court, we are dismissing the appeals subject to liberty to the assessee to get it recalled in case, the assessee does not succeed in availing the scheme i.e., Vivad Se Vishwas Scheme 2020 for whatever reason. 3. In the result, the appeals filed by the assessee are dismissed as withdrawn. Order pronounced in the open court on 2 nd December, 2021 at Chennai. Sd/- Sd/- (जी. मंजुनाथ) (G. MANJUNATHA) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 2 nd December, 2021 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ (अपील)/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.