KANHAYALAL ANIL KUMAR (HUF), CHENNAI V. ITO, NCW - 5 (1), CHENNAI

ITA 2063/CHNY/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8942 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 3 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 10-07-2019
• 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 No.: 2063/CHNY/2019 िनधाᭅरण वषᭅ /Assessment Year: 2014-15 M/s. Kanhayalal Anil Kumar HUF, No.39, Kalathi Pillai Street, Sowcarpet, Chennai – 600 079. PAN : AADHK 8094D v. The Income Tax Officer, Non-Corporate Ward-5(1), Chennai – 34. (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 : 10.11.2021 घोषणा कȧ तारȣख/Date of Pronouncement : 10.11.2021 आदेश /O R D E R This appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-5, Chennai in ITA No.287/CIT(A)-5/2016-17 dated 30.04.2019 for the assessment year 2014-15. 2. At the time of hearing, none is present for assessee and it is noticed that assessee has filed a letter dated 05.11.2021 and stated 2 I.T.A. No.2063/Chny/2019 that the assessee wants to utilize the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending dispute 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 Form 5 issued by CIT and requested for withdrawal of appeal. Therefore, once the assessee has filed Form 5 and settled pending disputes regarding direct taxes, then there is no point in keeping appeal filed by the assessee and hence, I dismiss the appeal filed by the assessee as withdrawn. 3. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 10 th November, 2021 at Chennai. Sd/- (महावीर ͧसंह ) (Mahavir Singh) उपाÚय¢ /Vice President चे᳖ई/Chennai, ᳰदनांक/Dated, the 10 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.