SHRI UTTAM CHUNNILAL JAIN, CHENNAI V. ITO, NCC-9(1), CHENNAI

ITA 3392/CHNY/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1191 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 17-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण, ‘ए’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं Įी ͬगरȣश अĒवाल, लेखा सदèय के सम¢ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3392/CHNY/2019 िनधाᭅरण वषᭅ /Assessment Year: 2011-12 Shri. Uttam Chunnilal Jain, No. 127/A, Flat No. 6051, T.V.H Lumbini Sqaure Appt., Bricklim Road, Purushawalkam, Chennai – 600 007. PAN: AAFPJ-3365-A v. Income Tax Officer, NCC-9(1), Room No. 211, 2 nd Floor, Wanaparthy Block, Aayakr Bhavan, No. 121, M.G. Road, Chennai – 034. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri. D. Anand, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri AR V Sreenivasan, Addl. CIT स ु नवाई कȧ तारȣख/Date of Hearing : 26.05.2022 घोषणा कȧ तारȣख/Date of Pronouncement : 26.05.2022 आदेश /O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-10, Chennai, in ITA no. 166/CIT(A)-10/18-19 dated 22.10.2019 against the order of the ACIT, Non Corporate Circle-9(1), Chennai passed u/s. 143(3) r.w.s 147 of the Income Tax Act, 1961 (herein after referred to as “the Act”) dated 23.12.2018. 2 Shri. Uttam Chunnilal Jain ITA No. 3392/Chny/2019 AY 2011-12 2. At the time of hearing, learned counsels for the assessee has submitted vide letter dated 26.05.2022 that the assessee wanted to utilize the 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. 1 and Form 2 and obtained Form No. 3 & 5 from the designated authority. 3. The Bench has considered the material. Since the assessee has already obtained Form No.3 & 5 and seeks withdrawal of appeal, therefore, we dismiss the appeal filed by the assessee, supra, as withdrawn. 4. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced on 26 th May, 2022 at Chennai. Sd/- (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT Sd/- (िगरीश अᮕवाल) (GIRISH AGRAWAL) लेखा सद᭭य /ACCOUNTANT MEMBER चे᳖ई/Chennai, ᳰदनांक/Dated, the 26 th May, 2022 JPV 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.