SHRI SANJAY KUMAR KANTHILAL, CHENNAI V. ITO, NCW - 6 (3), CHENNAI

ITA 3199/CHNY/2019

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0590 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 21-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपील सं./ITA Nos.3199 & 3200/Chny/2019 िनधा रण वष /Assessment Years: 2013-14 & 2011-12 Mr.Sanjay Kumar Kanthilal, No.119, Audiappa Naicken Street, Sowcarpet, Chennai-79. v. The Income Tax Officer, Non-Corporate Ward-6(3), Chennai. [PAN: CCWPS 1792 M] (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : Mr.D.Anand, Adv. यथ क ओर से /Respondent by : Mr.P. Sajit Kumar, JCIT सुनवाई क तारीख/Date of Hearing : 04.08.2022 घोषणा क तारीख /Date of Pronouncement : 04.08.2022 आदेश / O R D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER: These two appeals filed by the assessee are directed against the order of the Commissioner of Income Tax (Appeals)-5, Chennai, dated 12.09.2019 & 24.09.2019 and pertains to assessment years 2013-14 & 2011-12 respectively. 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.4 in ITA No.3199/Chny/2019 and a letter along with Form No.5 in ITA No.3200/Chny/2019 issued by the Department under ‘Vivad se Vishwas Scheme, 2020’ and submitted that the assessee has availed the VSVS आयकर अपीलीय अिधकरण, ’सी’ यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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 Nos.3199 & 3200/Chny/2019 :: 2 :: scheme to settle its pending disputes. The ld.Counsel for the assessee further submitted that the Department has accepted application filed by the assessee and issued Form Nos.4 & 5 quantifying amount of taxes payable under VSVS scheme. Therefore, the ld.Counsel for the assessee submitted that the appeals filed by the assessee may be dismissed as withdrawn. The ld.DR, on the other hand, has no objection for dismissing the appeals as the Designated Authority has issued Form Nos.4 & 5. Therefore, considering fact that the assessee has filed application for withdrawal of appeals and has also filed Form Nos.4 & 5 issued by the Department, we dismiss appeals filed by the assessee as withdrawn. However, a liberty is given to the assessee to restore the appeals, in case application filed by the assessee before the Designated Authority, is rejected for any reason. 3. In the result, appeals filed by the assessee are dismissed as withdrawn. Order pronounced on the 4 th day of August, 2022, in Chennai. Sd/- (वी. दुगा राव) (V. DURGA RAO) याियक सद य/JUDICIAL MEMBER Sd/- (जी. मंजूनाथा) (G. MANJUNATHA) लेखा सद य/ACCOUNTANT MEMBER चे ई/Chennai, दनांक/Dated: 4 th August, 2022. 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