Appeal Details
Counselvise Citation
[2021] 104 COUNSELVISE.COM (IT) 8857 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 11 month(s) 15 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
10-11-2021
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
D
Assessment Year
2013-2014
Appeal Filed On
25-11-2018
Judgement Text
आयकर अपीलीय अिधकरण, ‘डी’ (एस एम सी) ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ (SMC) BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ के समᭃ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT आयकर अपील सं./ITA No.: 3191/CHNY/2018 िनधाᭅरण वषᭅ /Assessment Year: 2013-14 Shri Udhan Kumar Chordia, No.342, Mint Street, Sowcarpet, Chennai – 600 079. PAN : AAFPC 9021N v. The ACIT, Non-Corporate Circle - 6, Chennai. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : None ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri B. Sajive, JCIT स ु नवाई कȧ तारȣख/Date of Hearing : 11.11.2021 घोषणा कȧ तारȣख/Date of Pronouncement : 11.11.2021 आदेश /O R D E R This appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-5, Chennai in ITA No.36/CIT(A)-5/2016-17 dated 28.09.2018 for the assessment year 2013-14. 2. At the time of hearing, none is present for assessee and it is noticed that the learned counsel for the assessee has filed a letter dated 20.10.2021 and stated that the assessee wants to utilize the 2 I.T.A. No.3191/Chny/2018 Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending dispute relating to Direct Taxes and in this regard the assessee has filed Form no. 3 from the designated authority. Therefore, once the assessee has filed Form 3 and expressed his willingness to settle pending disputes regarding direct taxes, then there is no point in keeping appeal filed by the assessee. It is noted that in an identical application filed by an assessee in the case of M/s. Nannusamy Mohan (HUF) vs. ACIT in T.C.A No.372 of 2020, the Hon’ble Jurisdictional High Court of Madras has dismissed the appeal as withdrawn. Hence by following the decision of the Hon’ble Madras High Court, we are dismissing the appeal subject to liberty to the assessee to get it recalled in case, the assessee does not succeed in availing the scheme i.e., Vivad Se Vishwas Scheme 2020 for whatever reason. 3. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 11 th November, 2021 at Chennai. Sd/- (महावीर ͧसंह ) (Mahavir Singh) उपाÚय¢ /Vice President चे᳖ई/Chennai, ᳰदनांक/Dated, the 11 th November, 2021 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.
