ACIT, NCC-22, CHENNAI V. SHRI ANTONY GOMEZ MARIADOSS, CHENNAI

ITA 126/CHNY/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8192 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 9 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 19-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण, ‘बी’ यायपीठ, चे नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI ी वी .द ु गा राव, या यक सद य एवं ी जी.मंज ु नाथ, लेखा सद य के सम$ BEFORE SHRI V.DURGA RAO, JUDICIAL MEMBER AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I . T. A. No. 1 2 6/ Chn y/ 2 0 2 0 ( नधा रणवष / As s e s s m en t Ye a r : 20 12 - 1 3) The Assistant Commissioner of Income Tax , Non-Corporate Circle-22 Chennai V s Mr. Antony Gomez Mariadoss 9/1, M.K.Reddy Street West Tambaram,Chennai-45. PA N: A A N P M 8 5 7 7 F (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओरसे/ Appellant by : Mrs. R.Uma Maheshwari, JCIT यथ क ओरसे/Respondent by : None स ु नवाईक तार ख/D a t e o f h e a r i n g : 18.11.2021 घोषणाक तार ख /D a t e o f P r o n o u n c e m e n t : 18.11.2021 आदेश / O R D E R PER G.MANJUNATHA, AM: This appeal filed by the Revenue is directed against order passed by the learned CIT(A)-10, Chennai, dated 08.11.2019 and pertain to assessment year 2012-13. 2. At the time of hearing, none appeared on behalf of the assessee. We have heard learned DR and also perused the materials available on record. The assessee has filed Form No.5 issued by the Department under ‘Vivad se Vishwas Scheme, 2020’ and submitted that the assessee has availed the VSVS scheme to settle its pending dispute. The assessee further submitted that the Department has accepted application 2 ITA No.126/Chny/2020 filed by the assessee and issued Form 5 quantifying amount of taxes payable under VSVS scheme. Therefore, the assessee submitted that appeal filed by the Revenue may be dismissed as withdrawn. The ld. DR, on the other hand, has no objection for dismissing the appeal as the Designated Authority has issued Form 5. Therefore, considering the fact that the assessee has filed Form 5 issued by the Department, we dismiss appeal filed by the Revenue as withdrawn. However, a liberty is given to the assessee to restore the appeal, in case the application filed by the assessee before the Designated Authority, is rejected for any reason. 3. In the result, appeal filed by the Revenue is dismissed as withdrawn. Order pronounced in the open court on 18 th November, 2021 Sd/- Sd/- ( वी.द ु गा राव) ( जी. मंज ु नाथ) (V.Durga Rao) ( G.Manjunatha ) $या यक सद&य /Judicial Member लेखा सद&य / Accountant Member चे$नई/Chennai, )दनांक/Dated 18 th November, 2021 DS आदेश क त+ल,प अ-े,षत/Copy to: 1. Appellant 2. Respondent 3. आयकर आय ु .त (अपील)/CIT(A) 4. आयकर आय ु .त/CIT 5. ,वभागीय त न2ध/DR 6. गाड फाईल/GF.