KISHORE KUMAR PUKHRAJ (HUF), CHENNAI V. ITO, NCW - 5 (1), CHENNAI

ITA 143/CHNY/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7706 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 10 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 22-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण,‘डी’ ायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI ी वी दुगा राव, ाियक सद एवं ी जी मंजूनाथा, लेखा सद के सम' BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.143/Chny/2020 िनधा रण वष /Assessment Year: 2012-13 M/s. Kishore Kumar Pukhraj (HUF), No.30, Erulappan Street, Sowcarpet, Chennai – 600 079. [PAN: AAAHK 3692J] Vs. The Income Tax Officer, Non Corporate Ward-5(1), Chennai. ( अपीलाथ)/Appellant) (*+थ)/Respondent) अपीलाथ) की ओर से/ Appellant by : Mr. H. Yeshwanth Kumar, C.A *+थ) की ओर से /Respondent by : Mr. AR V Sreenivasan, Addl. CIT सुनवाई की तारीख/Date of Hearing : 25.11.2021 घोषणा की तारीख /Date of Pronouncement : 25.11.2021 आदेश / O R D E R Per V. Durga Rao, Judicial Member: This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)-5, Chennai in I.T.A No.166/CIT(A)-5/2018-19 dated 18.11.2019 relevant to the Assessment Year 2012-13. I.T.A No.143/Chny/2020 :- 2 -: 2. When this appeal is 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 the Designated Authority was also issued Form No.3 on 06.01.2021. He has also submitted that he 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. 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, it prayed that it 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 In view of the submissions of the assessee, the appeal filed by the assessee is permitted to be withdrawn.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. I.T.A No.143/Chny/2020 :- 3 -: 7. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 25 th November, 2021 in Chennai. Sd/- Sd/- ( ी जी मंजूनाथा) (G. MANJUNATHA) लेखा सद /ACCOUNTANT MEMBER ( वी द ु गा राव) (V. DURGA RAO) याियक याियक याियक याियक सद य सद यसद य सद य/JUDICIAL MEMBER चे ई/Chennai, दनांक/Dated: 25 th November, 2021. EDN/- आदेश क ितिलिप अ ेिषत/Copy to: 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF