KIRAN DEVI, CHENNAI V. ITO NON NCORPORATE WARD-5(1) , CHENNAI

ITA 238/CHNY/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5956 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 29-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R ANITA
• Assessee Lawyers: CA AJITH CHORADHA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . , , , BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ I.T.A. NO.: 238/CHNY/2020 / ASSESSMENT YEAR : 2012-13 KIRAN DEVI, NO. 37, GENERAL MUTHIA MUDALI STREET, SOWCARPET, CHENNAI. [PAN: AAAPD 4364L] VS. INCOME TAX OFFICER, NON-CORPORATE WARD -5(1), BSNL BUILDING, NO. 16, GREEMS ROAD, CHENNAI 600 006. ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI. CA AJITH CHORADHA / RESPONDENT BY : MS. R. ANITA, ADDL. CIT /DATE OF HEARING : 07.09.2021 /DATE OF PRONOUNCEMENT : 07.09.2021 /O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER: THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-5, CHENNAI IN ITA NO. 193/CIT(A)-5/2018-19 DATED 19.11.2019 FOR THE ASSESSMENT YEAR 2012-13. :-2-: ITA NO. 238/CHNY/2020 2. AT THE TIME OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE INVITING OUR ATTENTION TO THE LETTER DATED 17.08.2021 SUBMITTED THAT THE ASSESSEE WANTED TO UTILIZE THE DIRECT TAXES VIVAS SE VISHWAS SCHEME, 2020 TO SETTLE PENDING DISPUTE RELATING TO DIRECT TAXES AND IN THIS REGARD THE ASSESSEE HAS FILED FORM NO. 1 AND FORM 2 AND OBTAINED FORM 3 FROM THE DESIGNATED AUTHORITY. THEREFORE, THE APPEAL MAY BE PERMITTED TO BE WITHDRAWN. WE HEARD THE LD. DR ALSO. 3. THE BENCH HAS CONSIDERED THE MATERIAL. SINCE THE ASSESEE SUBMITS THAT HE HAS OBTAINED FORM NO. 3 AND SEEKS WITHDRAWAL OF APPEAL, THEREFORE, WE DISMISS THE APPEAL FILED BY THE ASSESSEE, SUPRA, AS WITHDRAWN. HOWEVER LIBERTY IS GIVEN TO THE ASSESSEE/REVENUE TO RESTORE THE APPEAL, IN THE EVENT OF THE DESIGNATED AUTHORITY, FOR ANY REASON REJECT THE APPLICATION FILED BY THE ASSESSEE UNDER SECTION 4 OF THE SAID ACT. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 07 TH SEPTEMBER, 2021 AT CHENNAI. SD/ - ( . ) (DUVVURU RL REDDY) /JUDICIAL MEMBER SD/- ( ) (S. JAYARAMAN) /ACCOUNTANT MEMBER /CHENNAI, /DATED: 07 TH SEPTEMBER, 2021 :-3-: ITA NO. 238/CHNY/2020 JPV /COPY TO: 1. / APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. [ /GF