V.THILLAIKKARASI, SALEM V. ITO WARD 2(10, SALEM

ITA 1629/CHNY/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8862 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 23-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘सी’ (एस एम सी) ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ (SMC) BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ के समᭃ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT आयकर अपील सं./ITA Nos.: 1629 & 1630/CHNY/2019 िनधाᭅरण वषᭅ /Assessment Years: 2012-13 & 2013-14 Smt. V. Thillaikkarasi, 52, Karunalayaa Ram Nagar, Kumarasamipatti, Salem – 636 007. PAN : ADIPT 7830N v. The Income Tax Officer, Ward-2(1), No.3, Gandhi Road, Salem – 636 007. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : None ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri B. Sajive, JCIT स ु नवाई कȧ तारȣख/Date of Hearing : 11.11.2021 घोषणा कȧ तारȣख/Date of Pronouncement : 11.11.2021 आदेश /O R D E R These appeals filed by the assessee are directed against the orders of learned Commissioner of Income Tax (Appeals), Salem in ITA Nos. 284/2016-17 & 282/2016-17 both dated 18.03.2019 for the assessment years 2012-13 & 2013-14 respectively. 2. At the time of hearing, none is present for assessee and it is noticed that the learned counsel for the assessee has filed a letter 2 I.T.A. Nos.1629 & 1630/Chny/2019 dated 06.11.2021 for withdrawal of appeals and stated that the assessee wants to utilize the Direct Taxes ‘Vivad se Vishwas 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. The assessee has also stated that it had paid the tax amount as per Form 3 and in this regard, submitted Form 4 and requested for withdrawal of appeals. Therefore, once the assessee has filed Form 4 and settled pending disputes regarding direct taxes, then there is no point in keeping appeals filed by the assessee and hence, I dismiss the appeals filed by the assessee as withdrawn. 3. In the result, the appeals filed by the assessee are dismissed as withdrawn. Order pronounced in the open court on 11 th November, 2021 at Chennai. Sd/- (महावीर ͧसंह ) (Mahavir Singh) उपाÚय¢ /Vice President चे᳖ई/Chennai, ᳰदनांक/Dated, the 11 th November, 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.