ACIT, CHENNAI V. S.Jayabalan, CHENNAI

ITA 34/CHNY/2015

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6699 (ITAT-CHENNAI)
• Duration Of Justice: 6 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-12-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 07-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘डी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI ŵी वी. दुगाŊ राव, Ɋाियक सद˟ एवं ŵी मनोज कु मार अŤवाल, लेखा सद˟ के समƗ । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. No.34/Chny/2015 िनधाŊरण वषŊ/Assessment Year: 2009-10 The Assistant Commissioner of Income Tax, Non-Corporate Circle 15, Chennai – 600 034. Vs. Smt. Kotteswari Legal Heir of Late Jayabalan, No. 4/4, 16 th Cross Street, Indira Nagar, Adyar, Chennai 600 020. [PAN:ALQPJ1955L] (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri Arjunraj, CA for Shri S. Sridhar, Advocate ŮȑथŎ की ओर से/Respondent by : Shri V. Justin, Addl. CIT सुनवाई की तारीख/ Date of hearing : 09.12.2021 घोषणा की तारीख /Date of Pronouncement : 09.12.2021 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the Revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals)-V, Chennai dated 22.09.2014 relevant to the assessment year 2009-10. 2. When this appeal was taken up for hearing, by filing withdrawal application, the learned Counsel for the assessee has submitted that the assessee has opted to avail the Vivad-se-Vishwas Scheme 2020 and Form No. 3 was also issued. He has further submitted that the appeal filed by the I.T.A. No. 34/Chny/15 2 Revenue may be permitted to be withdrawn against which the ld. DR has not opposed to the submissions of the learned Counsel. 3. We have heard both the sides. In this case, the assessee has opted for the Vivad-se-Vishwas Scheme 2020 and the Designated Authority has issued Form No.3 for the settlement of pending tax dispute. In view of the above facts and circumstances, the appeal filed by the Revenue is liable to be dismissed as withdrawn. However, it is open to the Department to approach the Tribunal by filing an appropriate application in the event of any prejudice caused in respect of the settlement of tax dispute under the Vivad- se-Vishwas Scheme 2020. 4. In the result, the appeal filed by the Revenue is dismissed as withdrawn. Order pronounced on 09 th December, 2021. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 09.12.2021 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.