SHRI MASUKH JAIN, CHENNAI V. ITO, NCW - 10 (3), CHENNAI

ITA 2061/CHNY/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2266 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 11-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI . . , . , BEFORE SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.2061/CHNY/2019 /ASSESSMENT YEAR: 2015-16 SHRI MASUKH JAIN, 1089, BLOCK-B, FLAT NO.303, SANKHESHWARA SERENITY APARTMENTS, POONAMALLEE HIGH ROAD, VEPERY, CHENNAI-600 084. VS. THE INCOME TAX OFFICER, NON-CORPORATE WARD-10(3), CHENNAI. [PAN: AZQPJ 3148 M] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR.R.PADMANABHAN, CA /RESPONDENT BY : MR.SURESH PERIASAMY, JCIT /DATE OF HEARING : 18.02.2021 /DT. OF PRONOUNCEMENT : 18.02.2021 / O R D E R PER DUVVURU R.L. REDDY, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE O RDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-12, CHENNAI, I N ITA NO.42/CIT(A)- 12/2017-18 DATED 02.05.2019 RELEVANT TO THE ASSESSM ENT YEAR 2015-16. 2. BY FILING FORM NO.5, THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE PAID THE DUES UNDER VIV AD SE VISHWAS SCHEME AND THE DESIGNATED AUTHORITY HAS ISSUED FORM NO.5 ON 22.12.2020. THUS, IT WAS PRAYED FOR WITHDRAWAL OF THE APPEAL FILED BY THE ITA NO.2061/CHNY/2019 :- 2 -: ASSESSEE. AGAINST WHICH, THE LEARNED DR FAIRLY CONC EDED THE SUBMISSIONS OF THE LEARNED COUNSEL. 3. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATER IALS AVAILABLE ON RECORD AND GONE THROUGH THE FORM NO.5. 4. WE FIND THAT THE ASSESSEE HAS ALREADY PAID THE D UES UNDER VIVAD SE VISHWAS SCHEME, THEREBY, THE DESIGNATED AUTHORITY H AS ISSUED FORM NO.5 AND THUS, THE APPEAL FILED BY THE ASSESSEE IS LIABL E TO BE DISMISSED AS WITHDRAWN. ACCORDINGLY, THE APPEAL FILED BY THE AS SESSEE IS DISMISSED AS WITHDRAWN. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IN ITA NO.2061/CHNY/2019 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 18 TH DAY OF FEBRUARY, 2021, IN CHENNAI. SD/- SD/- ( . ) (S. JAYARAMAN) /ACCOUNTANT MEMBER ( . . ) (DUVVURU R.L. REDDY) /JUDICIAL MEMBER /CHENNAI, /DATED: 18 TH FEBRUARY, 2021. TLN ! /COPY TO: 1. /APPELLANT 4. $ /CIT 2. /RESPONDENT 5. /DR 3. $ ( ) /CIT(A) 6. /GF