ACIT, NCC-9(1), CHENNAI V. SHRI NILESH K. SHAH, CHENNAI

ITA 2836/CHNY/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7708 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 03-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपील सं./ITA Nos.2835 & 2836/Chny/2019 िनधा रण वष /Assessment Years: 2011-12 & 2012-13 The Asst. Commissioner- of Income Tax, Non-Corporate Circle-9(1), Chennai. v. Shri Nilesh K. Shah, No.253, Sydenhams Road, Choolai, Chennai - 600 112. [PAN: AASPS 3545 G] (अपीलाथ /Appellant) ( यथ /Respondent) Department by : Mr.G.Johnson, Addl.CIT Assessee by : None सुनवाई क तारीख/Date of Hearing : 25.11.2021 घोषणा क तारीख /Date of Pronouncement : 25.11.2021 आदेश / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: The Revenue filed these appeals against the order of the Commissioner of Income Tax (Appeals)-1, Chennai, in ITA Nos.75/2018-19 & 76/2018-19/CIT(A)-10/Chennai dated 31.07.2019 for the AYs 2011-12 & 2012-13. 2. By filing Form No.5, it was the submission of the learned counsel for the assessee that the assessee paid the dues under Vivad Se Vishwas Scheme and the designated authority has issued Form No.5 on 31.03.2021 for the AY 2011-12 & on 26.03.2021 for the AY 2012-13. Thus, it was आयकर अपीलीय अिधकरण, ’सी’ यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI ी धु ु आर.एल. रे ी, ाियक सद एवं ी जी. मंजूनाथा, , लेखा सद के सम BEFORE SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA Nos.2835 & 2836/Chny/2019 :: 2 :: prayed for withdrawal of the appeals filed by the Revenue, against which, the learned DR fairly conceded the submissions of the learned counsel. 3. We have heard both the sides, perused the materials available on record and gone through the Form No.5. 4. We find that the assessee has already paid the dues under Vivad Se Vishwas Scheme, thereby, the designated authority has issued Form No.5 and thus, the appeals filed by the Revenue are liable to be dismissed as withdrawn. Accordingly, the appeals filed by the Revenue are dismissed as withdrawn. 5. In the result, the appeals filed by the Revenue in ITA Nos.2835 & 2836/Chny/2019 are dismissed as withdrawn. Order pronounced on the 25 th day of November, 2021, in Chennai. Sd/- Sd/- (जी. मंजूनाथा) (G. MANJUNATHA) लेखा सद य/ACCOUNTANT MEMBER (धु ु आर.एल. रे ी) (DUVVURU R.L. REDDY) याियक सद य/JUDICIAL MEMBER चे ई/Chennai, दनांक/Dated: 25 th November, 2021. TLN आदेश क ितिलिप अ ेिषत/Copy to: 1. अपीलाथ /Appellant 4. आयकर आयु"/CIT 2. यथ /Respondent 5. िवभागीय ितिनिध/DR 3. आयकर आयु" (अपील)/CIT(A) 6. गाड फाईल/GF