SHRI MOHANLAL (HUF), CHENNAI V. ITO, NCW-9 (4), CHENNAI

ITA 2904/CHNY/2019

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 1059 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 16-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

आयकर अपीलीय अिधकरण, ‘बी’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं Įी मनोज क ु मार अĒवाल, लेखा सदèय के सम¢ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2904/CHNY/2019 िनधाᭅरण वषᭅ /Assessment Year:2012-13 Shri V. Mohanlal (HUF), No.25/B, E.V.K. Sampath Road, Vepery, Chennai – 600 007. PAN : AACHV 4803N v. The Income Tax Officer, Non-Corporate Ward 9(4), Chennai – 34. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : None ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri R. Boopathi, JCIT स ु नवाई कȧ तारȣख/Date of Hearing : 02.08.2022 घोषणा कȧ तारȣख/Date of Pronouncement : 02.08.2022 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT: This appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-10, Chennai in ITA No.175/CIT(A)-10/18-19, dated 05.08.2019 for the assessment year 2012-13. 2 I.T.A. No.2904/Chny/2019 2. At the time of hearing, it is noticed that the assessee had filed a letter dated 22.06.2022 stating that the assessee had utilized the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending disputes relating to Direct Taxes. It was also stated that the assessee had paid the tax amount as per Form 3 and in this regard, submitted Form 5 issued by PCIT along with the letter and requested for withdrawal of appeal. Therefore, once the assessee has filed Form 5 and settled pending disputes regarding direct taxes, then there is no point in keeping appeal filed by the assessee and hence, we dismiss the appeal filed by the assessee as withdrawn. 3. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 2 nd August, 2022 at Chennai. Sd/- Sd/- (मनोज कुमार अᮕवाल) (MANOJ KUMAR AGGARWAL) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 2 nd August, 2022 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ (अपील)/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.