PRIYANKA LALWANI, CHENNAI V. ITO, NCW-9(5), CHENNAI

ITA 3544/CHNY/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 9146 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 10 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 27-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘बी/ एस एम सी’ ायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B/SMC’ BENCH: CHENNAI ी वी दुगा राव, ाियक सद! के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER आयकर अपील सं./ITA No.3544/Chny/2018 िनधा रण वष /Assessment Year: 2015-16 Smt. Priyanka Lalwani, No.10 (Old No.12), Lakshmi Nivas, Subbiah Naidu Street, Near Ewart School, Vepery, Chennai – 600 007. [PAN: BADPP 7515B] Vs. The Income Tax Officer, Non Corporate Ward-9(5), Chennai. ( अपीलाथ&/Appellant) ('(थ&/Respondent) अपीलाथ& की ओर से/ Appellant by : Mr. D. Anand, Advocate '(थ& की ओर से /Respondent by : Mr. P. Sajit Kumar, JCIT सुनवाई की तारीख/Date of Hearing : 08.11.2021 घोषणा की तारीख /Date of Pronouncement : 08.11.2021 आदेश / O R D E R Per V. Durga Rao, Judicial Member : This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)-10, Chennai in I.T.A No.176/17-18/CIT(A)-10 dated 25.10.2018 relevant to the Assessment Year 2015-16. I.T.A No.3544/Chny/2018 :- 2 -: 2. When this appeal is taken up for hearing, the learned Counsel for the assessee vide letter dated 26.10.2021 has submitted that the assessee has opted to avail the Vivad-se-Vishwas Scheme 2020 and Form No.3 was also issued. He has also submitted that he may be permitted to withdraw the appeal. 3. On the other hand, the learned Departmental Representative has not raised any objection to the submissions of the learned Counsel for the assessee. 4. We have heard both the sides, perused the materials available on record and gone through the orders of the authorities below. 5. 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. Accordingly, she prayed that she may be permitted to withdraw the appeal. 6. In view of the submissions of the assessee, the appeal filed by the assessee is permitted to be withdrawn. However, it is open to the assessee to approach the Tribunal by filing an appropriate application in the event of any injustice caused to the assessee in respect of the settlement of dispute relating to the Vivad-se-Vishwas Scheme 2020. I.T.A No.3544/Chny/2018 :- 3 -: 7. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced on 08 th November, 2021 in Chennai. Sd/- (वी द ु गा राव) (V. DURGA RAO) याियक याियक याियक याियक सद य सद यसद य सद य/JUDICIAL MEMBER चे ई/Chennai, दनांक/Dated: 08 th November, 2021. EDN/- आदेश क ितिलिप अ ेिषत/Copy to: 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF