SHRI REGHPATHY ANNAMALAI, CHENNAI V. ACIT, NCC - 16, CHENNAI

ITA 3318/CHNY/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2031 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 13-04-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 05-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ARJUNARAJ

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI , , $ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER /. I.T.A. NO: 3318/CHNY/2019 / ASSESSMENT YEAR : 2015-16 SHRI. REGUPATHY ANNAMALAI, NO.4, DR. AMBEDKAR ROAD, KODAMBAKKAM, CHENNAI 600 024. . [PAN: AAGPA 4130R] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE -16, CHENNAI. ( / APPELLANT) ( / RESPONDENT) &' / APPELLANT BY : SHRI. ARJUNARAJ FOR S. SRIDHAR, ADVOCATE *+&' / RESPONDENT BY : MS. R. ANITA, JCIT ' /DATE OF HEARING : 29.06.2021 ' /DATE OF PRONOUNCEMENT : 29.06.2021 / O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER: THE ASSESSEE FILED THIS APPEAL AGAINST THE ORD ER OF THE COMMISSIONER OF INCOME TAX (APPEALS)- 4, CHENNAI I N ITA NO. 91/2017- :- 2 -: ITA NO: 3318/CHNY/2019 18/AY 2015-16/CIT(A)-4 DATED 30.09.2019 FOR THE ASS ESSMENT YEAR 2015- 16. 2. THE ABOVE CASE WAS HEARD THROUGH VIDEO CONFERENC ING. AT THE TIME OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE IN VITED OUR ATTENTION TO THE LETTER DATED 18.03.2021 AND SUBMITTED THAT THE ASSE SSEE WANTED TO UTILIZE THE DIRECT TAXES VIVAD SE VISHWAS SCHEME, 2020 TO SETTLE PENDING DISPUTE RELATING TO DIRECT TAXES AND IN THIS REGARD THE ASS ESSEE HAS FILED FORM NO. 1 AND FORM 2 AND OBTAINED FORM NO. 3 FROM THE DESIGNA TED AUTHORITY. 3. THE BENCH HAS CONSIDERED THE MATERIAL. SINCE TH E ASSESSEE SUBMITS THAT HE HAS OBTAINED FORM NO.3 AND SEEKS WITHDRAWAL OF APPEAL, THEREFORE, WE DISMISS THE APPEAL FILED BY THE ASSESSEE, SUPRA, AS WITHDRAWN. HOWEVER, LIBERTY IS GIVEN TO THE ASSESSEE TO RESTOR E THE APPEAL, IN THE EVENT IF THE DESIGNATED AUTHORITY, FOR ANY REASON REJECT THE APPLICATION FILED BY THE ASSESSEE UNDER SECTION 4 OF THE SAID ACT. :- 3 -: ITA NO: 3318/CHNY/2019 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH JUNE, 2021 AT CHENNAI. SD/- ( ) (V. DURGA RAO) /JUDICIAL MEMBER SD/- ( ) (S. JAYARAMAN) ' /ACCOUNTANT MEMBER /CHENNAI, 0 /DATED: 29 TH JUNE , 2021 JPV '*2343 /COPY TO: 1. & / APPELLANT 2. *+& /RESPONDENT 3. 5 ) ( /CIT(A) 4. 5 /CIT 5. 3* /DR 6. /GF