RAMASAMY PICHAMUTHU, KALLAKURICHI V. ITO, WARD-2, VILLUPURAM

ITA 3313/CHNY/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 7408 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 03-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: G. AKSHUNN DAGA

Judgement Text

आयकर अपीलीय अिधकरण, ‘सी’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं डॉ एम एल मीना, लेखा सदèय के सम¢ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND Dr. M.L. MEENA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3313/CHNY/2019 िनधाᭅरण वषᭅ /Assessment Year:2011-12 Shri Ramasamy Pichamuthu, No.83, MRN Nagar, Durgam Road, Kallakurichi – 606 202. PAN : AARPP 9997N v. The Income Tax Officer, Ward-2, Villupuram. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri G. Akshunn Daga, C.A. ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri AR.V. Sreenivasan, Addl.CIT स ु नवाई कȧ तारȣख/Date of Hearing : 08.03.2022 घोषणा कȧ तारȣख/Date of Pronouncement : 08.03.2022 आदेश /O R D E R PER BENCH: This appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-Puducherry in ITA No.211/CIT(A)-PDY/2018-19, dated 26.06.2019 for the assessment year 2011-12. 2 I.T.A. No.3313/Chny/2019 2. At the outset, it is noted that the appeal is filed with a delay of 86 days. The assessee has filed condonation petition for condoning the delay. The assessee has also filed a letter stating that the assessee wants to avail Vivad Se Vishwas Scheme 2020 and filed Form No.5 issued by PCIT. As the assessee approached the Department for availing ‘Vivad Se Viswas Scheme’ and on this count only, delay is condoned. The ld.DR has not objected to this. Hence, delay condoned and appeal admitted. 3. At the time of hearing, the ld.AR for the assessee stated that the assessee wants to utilize 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 a letter dated 05.01.2022 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 I.T.A. No.3313/Chny/2019 4. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 8 th March, 2022 at Chennai. Sd/- Sd/- (डॉ एम एल मीना) (Dr. M.L. MEENA) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 8 th March, 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.