S.P. SENTHILKUMAR, NAMAKKAL V. ITO, WARD - 2, NAMAKKAL

ITA 2240/CHNY/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8853 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 04-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘डी/ एस एम सी’ ायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D/SMC’ BENCH: CHENNAI ी वी दुगा राव, ाियक सद! के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER आयकर अपील सं./ITA No.2240/Chny/2019 िनधा रण वष /Assessment Year: 2010-11 Shri S.R.Senthilkumar, 4/131, Pallapatti, Alanganatham Post, Nammakkal – 637 013. [PAN: CGXPS 2583K] Vs. The Income Tax Officer, Ward-2, Namakkal. ( अपीलाथ&/Appellant) ('(थ&/Respondent) अपीलाथ& की ओर से/ Appellant by : None '(थ& की ओर से /Respondent by : Mr. P. Sajit Kumar, JCIT सुनवाई की तारीख/Date of Hearing : 11.11.2021 घोषणा की तारीख /Date of Pronouncement : 11.11.2021 आदेश / O R D E R Per V. Durga Rao, Judicial Member : This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals), Salem in I.T.A No.172/2017-18 dated 16.05.2019 relevant to the Assessment Year 2010-11. 2. When this appeal was taken up for hearing, none appeared on behalf of the assessee. However, the assessee filed copy of Form No.4 along with pettion and also submitted that Form No.5 is yet to be I.T.A No.2240/Chny/2019 :- 2 -: received towards settlement of disputed tax under Vivad-se-Vishwas Scheme 2020 and prayed for withdrawal of the appeal of the assessee. The learned DR fairly conceded the submissions of the learned counsel. 3. The Ld. D.R has been heard, perused the materials available on record and gone through the Form No.4. 4. It is found that the assessee has been received Form-4 from designated authority on 24.04.2021 under Vivad Se Vishwas Scheme, thereby, the designated authority has yet to issue Form No.5 towards settlement of disputed tax and thus, the appeal filed by the assessee is liable to be dismissed as withdrawn. Accordingly, the appeal filed by the assessee is dismissed as withdrawn. 5. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 11 th November, 2021 in Chennai. Sd/- (वी द ु गा राव) (V. DURGA RAO) याियक याियक याियक याियक सद य सद यसद य सद य/JUDICIAL MEMBER चे ई/Chennai, दनांक/Dated: 11 th November, 2021. EDN/- I.T.A No.2240/Chny/2019 :- 3 -: आदेश क ितिलिप अ ेिषत/Copy to: 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF