SMT. GEETHA RAVISHANKAR, CHENNAI V. ACIT NON CORPORATE WARD 1, CHENNAI

ITA 1087/CHNY/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 9088 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 01-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपील सं./ITA No.1087/Chny/2018 िनधा रण वष /Assessment Year: 2013-14 Smt. Geetha Ravishankar, No.20/3, Bagirathi Ammal Street, T. Nagar, Chennai-600 017. v. The Asst. Commissioner of Income Tax, Corporate Ward-1, Chennai. [PAN: AEGPG 1204 A] (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : Mr.Vijay J. Reddy, FCA यथ क ओर से /Respondent by : Mr.G. Johnson, Addl.CIT सुनवाई क तारीख/Date of Hearing : 09.11.2021 घोषणा क तारीख /Date of Pronouncement : 09.11.2021 आदेश / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)-2, Chennai, in ITA No.40/2016-17/AY 2013-14/CIT(A)-2 dated 27.01.2018 for the AY 2013-14. 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. आयकर अपीलीय अिधकरण, ‘बी’ यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI ी धु ु आर.एल. रे ी, ाियक सद एवं ी जी. मंजूनाथा, , लेखा सद के सम BEFORE SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA No.1087/Chny/2018 :: 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 In view of the submissions of the Assessee, the appeal filed by the Assessee is permitted to be withdrawn.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 ITA No.1087/Chny/2018 is dismissed as withdrawn. Order pronounced on the 09th day of November, 2021, in Chennai. Sd/- Sd/- (जी. मंजूनाथा) (G. MANJUNATHA) लेखा सद य/ACCOUNTANT MEMBER (धु ु आर.एल. रे ी) (DUVVURU R.L. REDDY) याियक सद य/JUDICIAL MEMBER चे ई/Chennai, दनांक/Dated: 09th November, 2021. TLN आदेश क ितिलिप अ ेिषत/Copy to: 1. अपीलाथ /Appellant 4. आयकर आयु"/CIT 2. यथ /Respondent 5. िवभागीय ितिनिध/DR 3. आयकर आयु" (अपील)/CIT(A) 6. गाड फाईल/GF