ENNAR ESTATES & HOLDINGS PVT. LTD., CHENNAI V. ITO, CORPORATE WARD -2 (1), CHENNAI

ITA 335/CHNY/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 5852 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 10 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 11-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘सी’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं Įी मनोज क ु मार अĒवाल, लेखा सदèय के सम¢ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 335/CHNY/2020 िनधाᭅरण वषᭅ /Assessment Year: 2009 - 10 M/s. Ennar Estates & Holdings Pvt. Ltd., New No.14, Old No.12, “Sundaram”, 54 th Street, Ashok Nagar, Chennai - 600 083. PAN : AAACE 9609G v. The Income Tax Officer, Corporate Ward-2(1), Chennai – 34. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri T. Banusekar, CA ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri G. Johnson, Addl.CIT स ु नवाई कȧ तारȣख/Date of Hearing : 22.12.2021 घोषणा कȧ तारȣख/Date of Pronouncement : 22.12.2021 आदेश /O R D E R This appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-6, Chennai in ITA No.172/CIT(A)-6/2018-19 dated 04.12.2019 for the assessment year 2009-10. 2 I.T.A. No.335/Chny/2020 2. 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 dispute relating to Direct Taxes. The ld.AR has also stated that the assessee had paid the tax amount as per Form 3 and in this regard, submitted Form 5 issued by PCIT and requested for withdrawal of appeal. Therefore, once the assessee has filed Form 5 and settled pending dispute regarding direct taxes, then there is no point in keeping appeal filed by the assessee and hence, I dismiss the appeal filed by the assessee as withdrawn. 3. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 22 nd December, 2021 at Chennai. Sd/- Sd/- (मनोज कुमार अᮕवाल) (MANOJ KUMAR AGGARWAL) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 22 nd December, 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.