S.ABUBACKER SIDDIQ, CHENNAI V. DCIT MEDIA CIRCLE-1, CHENNAI

ITA 228/CHNY/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5781 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 29-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S R ANITA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI . . , . , BEFORE SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER AND SHRI S. JAYARA MAN, ACCOUNTANT MEMBER ./ ITA NO.228/CHNY/2020 /ASSESSMENT YEAR: 2007-08 MR.S.ABUBACKER SIDDIQ, NO.5, HADDOWS ROAD, 1 ST STREET, NUNGAMBAKKAM, CHENNAI-600 006. V . THE DY. COMMISSIONER OF INCOME TAX, MEDIA CIRCLE-1, CHENNAI. [PAN : ABHPS 8193 G ] ( ' /APPELLANT) ( #$' /RESPONDENT) ' / APPELLANT BY : NONE #$' /RESPONDENT BY : MR S . R.ANITA, ADDL.CIT /DATE OF HEARING : 06 .0 9 .20 2 1 /DT. OF PRONOUNCEMENT : 06 .09 .2021 / O R D E R PER DUVVURU R.L. REDDY, JUDICIAL MEMBER: THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDER O F THE COMMISSIONER OF INCOME TAX (APPEALS)-14, CHENNAI, IN ITA NO.21/CIT( A)-14/2012-13 DATED 19.09.2019 FOR THE AY 2007-08. 2. THIS APPEAL FILED BY THE ASSESSEE IS DELAYED BY 57 DAYS, FOR WHICH, THE ASSESSEE HAS NOT FILED AFFIDAVIT ON NON-JUDICIAL S TAMP PAPER BUT FILED A PETITION PRAYING FOR CONDONATION OF THE DELAY, TO WHICH, THE REVENUE HAS NOT RAISED ANY SERIOUS OBJECTION. CONSEQUENTLY, THE DELAY IN FILI NG OF THE APPEAL STANDS CONDONED AND THE APPEAL IS DISPOSED OFF. ITA NO.228/CHNY/2020 :- 2 -: 3. BY FILING FORM NO.5, IT WAS THE SUBMISSION OF TH E ASSESSEE THAT THE ASSESSEE PAID THE DUES UNDER VIVAD SE VISHWAS SCHEM E AND THE DESIGNATED AUTHORITY HAS ISSUED FORM NO.5 ON 25.02.2021. THUS , IT WAS PRAYED FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE. AGA INST WHICH, THE LEARNED DR FAIRLY CONCEDED THE SUBMISSIONS OF THE ASSESSEE. 4. WE HAVE HEARD THE LD.DR, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE FORM NO.5. 5. 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THE DESIGNATED AUTHORITY H AS ISSUED FORM NO.5 AND THUS, THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED AS WITHDRAWN. ACCORDINGLY, THE APPEAL FILED BY THE ASSESSEE IS DI SMISSED AS WITHDRAWN. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IN ITA NO.228/CHNY/2020 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 06 TH DAY OF SEPTEMBER, 2021, IN CHENNAI. SD/- SD/- ( . ) (S. JAYARAMAN) / ACCOUNTANT MEMBER ( +, . . - ) (DUVVURU R.L. REDDY) /JUDICIAL MEMBER /CHENNAI, /DATED: 06 TH SEPTEMBER, 2021. TLN # . /COPY TO: 1. ' /APPELLANT 4. / /CIT 2. #$' /RESPONDENT 5. # /DR 3. / ( ) /CIT(A) 6. /GF