ANIL KUMAR CHOUDHARY, CHENNAI V. ACIT NON CORPORATE CIRCLE 23(1), CHENNAI

ITA 1694/CHNY/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6307 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 28-05-2019
• 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.1694 & 1695/Chny/2019 िनधाŊरण वषŊ/Assessment Year: 2014-15 & 2015-16 Shri Anil Kumar Choudhary, C/o. Mahabir Trading Corporation, No. 11, Chinnathambi Street, Triplicane, Chennai 600 005. [PAN:AERPA3188G] Vs. The Assistant Commissioner of Income Tax, Non Corporate Circle 23(1), Chennai 600 034. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : None ŮȑथŎ की ओर से/Respondent by : Shri G. Johnson, Addl. CIT सुनवाई की तारीख/ Date of hearing : 16.12.2021 घोषणा की तारीख /Date of Pronouncement : 16.12.2021 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: Both the appeals filed by the assessee are directed against separate orders of the ld. Commissioner of Income Tax (Appeals)-10, Chennai dated 25.03.2019 and 19.03.2019 relevant to the assessment years 2014-15 and 2015-16 respectively. 2. When the appeals were taken up for hearing, none appeared on behalf of the assessee or filed any adjournment petition. However, the assessee has brought on record Form No. 3 to Form No. 5 towards opting to avail the Vivad-se-Vishwas Scheme 2020 for settlement of disputed tax in I.T.A. Nos. 1694 & 1695/Chny/19 2 both the assessment years. After hearing the ld. DR, we proceed to decide the appeals on merits. 3. We have heard the ld. DR and perused the materials available on record. In this case, the assessee has opted for the Vivad-se-Vishwas Scheme 2020 and the Designated Authority has issued Form No. 3, Form No. 4 and Form No. 5 for the settlement of pending tax dispute in both the assessment years. In view of the above facts and circumstances, the appeals filed by the assessee are liable to be dismissed as withdrawn.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 16 th December, 2021. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 16.12.2021 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.