SHRI RANGASAMY RAJMOHAN, COIMBATORE V. ITO, NCW - 1 (3), , COIMBATORE

ITA 2653/CHNY/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6680 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 17-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपील सं./ITA No.2653/Chny/2019 िनधा रण वष /Assessment Year: 2009-10 Mr.Rangasamy Rajmohan, 434, New No.633, Avinashi Road, Opp. Shanthi Theatre, Coimbatore-641 004. v. The Income Tax Officer, Non-Corporate Ward-1(3), Coimbatore. [PAN: ACCPR 2004 H] (अपीलाथ /Appellant) ( थ /Respondent) अपीलाथ की ओर से/ Appellant by : Mr.S.Sridhar, Adv. थ की ओर से /Respondent by : Mr.G. Johnson, Addl.CIT सुनवाई की तारीख/Date of Hearing : 17.03.2022 घोषणा की तारीख /Date of Pronouncement : 17.03.2022 आदेश / O R D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER: This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-2, Coimbatore, dated 19.08.2018 and pertains to assessment year 2009-10. 2. We have heard learned counsel for the assessee and learned DR and also perused the materials available on record. At the time of hearing, learned counsel for the assessee has filed a letter along with Form No.5 issued by the Department under ‘Vivad se Vishwas Scheme, 2020’ and submitted that the assessee has availed the VSVS scheme to settle its pending disputes. The ld. counsel for the assessee further submitted that आयकर अपीलीय अिधकरण, ’डी’ "ायपीठ, चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI ी वी. दुगा राव, माननीय ाियक सद एवं +ी जी. मंजूनाथा, माननीय लेखा सद, के सम BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER ITA No.2653/Chny/2019 :: 2 :: the Department has accepted application filed by the assessee and issued Form No.5 quantifying amount of taxes payable under VSVS scheme. Therefore, the ld. counsel for the assessee submitted that the appeal filed by the assessee may be dismissed as withdrawn. The ld. DR, on the other hand, has no objection for dismissing the appeal as the Designated Authority has issued Form No.5. Therefore, considering fact that the assessee has filed application for withdrawal of appeal and has also filed Form No.5 issued by the Department, we dismiss appeal filed by the assessee as withdrawn. However, a liberty is given to the assessee to restore the appeal, in case application filed by the assessee before the Designated Authority, is rejected for any reason. 3. In the result, appeal filed by the assessee is dismissed as withdrawn. Order pronounced on the 17 th day of March, 2022, in Chennai. Sd/- (वी. दुगा राव) (V. DURGA RAO) "ाियक सद,/JUDICIAL MEMBER Sd/- (जी. मंजूनाथा) (G. MANJUNATHA) लेखा सद,/ACCOUNTANT MEMBER चे%ई/Chennai, िदनांक/Dated: 17 th March, 2022. TLN आदेश की ितिलिप अ-ेिषत/Copy to: 1. अपीलाथ /Appellant 4. आयकर आयु./CIT 2. थ /Respondent 5. िवभागीय ितिनिध/DR 3. आयकर आयु. (अपील)/CIT(A) 6. गाड फाईल/GF