HARANATH PANDARINATH, CHENNAI V. DCIT, CC-2(2), CHENNAI

ITA 3009/CHNY/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 9131 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 23-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘सी’ ायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI ी वी दुगा राव, ाियक सद एवं डॉ एम.एल. मीना, लेखा सद के सम% BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND Dr. M.L. MEENA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3009 & 3010/Chny/2019 िनधा रण वष /Assessment Years: 2015-16 & 2017-18 Shri Haranath Pandarinath, G-2, Ruksha Apartment, No.7, Siva Shankaran Street, Kilpauk, Chennai-600 010. [PAN: ANRPP 8219Q] Vs. The Dy. Commissioner of Income Tax, Central Circle-2(2), Chennai. ( अपीलाथ(/Appellant) ()*थ(/Respondent) अपीलाथ( की ओर से/ Appellant by : Mr.S.P. Chidambaram, Advocate )*थ( की ओर से /Respondent by : Mr. G. Johnson, Addl. CIT सुनवाई की तारीख/Date of Hearing : 08.11.2021 घोषणा की तारीख /Date of Pronouncement : 08.11.2021 आदेश / O R D E R Per V. Durga Rao, Judicial Member : These two appeals filed by the assessee are directed against the orders of the Learned Commissioner of Income Tax (Appeals)-19, Chennai in I.T.A No.161 & 162/18-19 dated 29.07.2019 relevant to the Assessment Years 2015-16 & 2017-18 respectively. I.T.A Nos.3009 & 3010 /Chny/2019 :- 2 -: 2. By filing Form No.5, it was the submission of the learned counsel for the assessee that the assessee has paid the dues under Vivad Se Vishwas Scheme and the designated authority has issued Form No.5 on 08.12.2020 in both the appeals. Thus, it was prayed for withdrawal of the appeals filed by the assessee. 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the designated authority has issued Form No.5 and thus, the appeals filed by the assessee are liable to be dismissed as withdrawn. Accordingly, both the appeals filed by the assessee are dismissed as withdrawn. 5. In the result, both the appeals filed by the assessee are dismissed as withdrawn. Order pronounced on 08 th November, 2021 in Chennai. Sd/- Sd/- (एम .एल. मीना) (M.L. MEENA) लेखा सद /ACCOUNTANT MEMBER ( वी द ु गा राव) (V. DURGA RAO) याियक याियक याियक याियक सद य सद यसद य सद य/JUDICIAL MEMBER चे ई/Chennai, दनांक/Dated: 08 th November, 2021. EDN/- I.T.A Nos.3009 & 3010 /Chny/2019 :- 3 -: आदेश क ितिलिप अ ेिषत/Copy to: 1. अपीलाथ(/Appellant 2. )*थ(/Respondent 3. आयकर आयु0 (अपील)/CIT(A) 4. आयकर आयु0/CIT 5. िवभागीय )ितिनिध/DR 6. गाड फाईल/GF