Neyveli Health Promotion and Social Welfare Society, Neyveli V. ITO Ward 2, Cuddalore

ITA 1360/CHNY/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 9330 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 9 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 23-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘बी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI ŵी वी. दुगाŊ राव, Ɋाियक सद˟ एवं ŵी मनोज कु मार अŤवाल, लेखा सद˟ के समƗ । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. Nos.1360 and 1361/Chny/2018 िनधाŊरण वषŊ/Assessment Years: 2006-07 & 2007-08 M/s. Neyveli Health Promotion and Social Welfare Society, Vaigai Building, Andhra Kesari T. Prakasam Salai, Block – 9, Neyveli 607 801. [PAN:AAATN5069Q] Vs. The Income Tax Officer, Ward 2, Cuddalore. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri S. Sridhar, Advocate ŮȑथŎ की ओर से/Respondent by : Shri P. Sajit Kumar, JCIT सुनवाई की तारीख/ Date of hearing : 31.01.2022 घोषणा की तारीख /Date of Pronouncement : 07.02.2022 आदेश /O R D E R PER BENCH: Both the appeals filed by the assessee are directed against the common order of the ld. Commissioner of Income Tax (Appeals) - Puducherry, Pudhucherry dated 15.03.2018 for the assessment years 2006-07 and 2007-08. 2. When the appeals were taken up for hearing, by filing withdrawal application, the learned Counsel for the assessee has submitted that the assessee has opted to avail the Vivad-se-Vishwas Scheme 2020 and I.T.A. Nos.1360 & 1361/Chny/18 2 Form No. 3 was also issued. He has further submitted that the appeals filed by the assessee may be permitted to be withdrawn against which the ld. DR has not opposed to the submissions of the learned Counsel. 3. We have heard both the sides and perused the records. In this case, the assessee has opted for the Vivad-se-Vishwas Scheme 2020 and the Designated Authority has issued Form No.3 towards settlement of pending tax dispute. In view of the above facts and circumstances, the appeals filed by the assessee are liable to be dismissed as withdrawn. However, it is open to the assessee to approach the Tribunal by filing an appropriate application in the event of any prejudice caused in respect of the settlement of tax dispute under the Vivad-se-Vishwas Scheme 2020. 4. In the result, both the appeals filed by the assessee are dismissed as withdrawn. Order pronounced on 07 th February, 2022 at Chennai. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 07.02.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.