BHAVANA JAIN, CHENNAI V. ITO, NCW - 10 (1), CHENNAI

ITA 2158/CHNY/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 0407 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 21-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K.N.DHANDAPANI

Judgement Text

आयकर अपीलीय अिधकरण, ‘बी’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं ᮰ी जी. मंजुनाथ, लेखा सद᭭य के समᭃ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2158 /CHNY/2019 िनधाᭅरण वषᭅ /Assessment Year: 2011 - 12 Smt. Bhavana Jain, Flat No.24, 2 nd Floor, Ankur Road, 851-852 Poonamallee High Road, Kilpauk, Chennai – 600 010. PAN : ADTPN 8363M v. The Income Tax Officer, Non-Corporate Ward-10(1), Chennai. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : None ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri K.N. Dhandapani, Addl.CIT स ु नवाई कȧ तारȣख/Date of Hearing : 09.12.2021 घोषणा कȧ तारȣख/Date of Pronouncement : 10.01.2022 आदेश /O R D E R PER MAHAVIR SINGH, VP: This appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-12, Chennai in ITA No.248/CIT(A)-12/18-19 dated 29.05.2019 for the assessment year 2011-12. 2 I.T.A. No.2158/Chny/2019 2. At the time of hearing, none is present for assessee and it is noticed that the ld.AR for the assessee has filed a letter dated 06.12.2021 and stated 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. 5 issued by PCIT and requested for withdrawal of appeal. Therefore, once the assessee has filed Form 5 and settled pending dispute 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then there is no point in keeping appeal filed by the assessee and hence, I dismiss the appeal filed by the assessee as withdrawn. 3. In the result, the appeal filed by the assessee is dismissed as withdrawn.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 January, 2022 at Chennai. Sd/- Sd/- (जी. मंजुनाथ) (G. MANJUNATHA) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 10 th January, 2022 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.