M/s. R.S.Suriya, CHENNAI V. DCIT, CHENNAI

ITA 397/CHNY/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 9134 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 14-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपील सं./ITA No.773/Chny/2019 िनधा रण वष /Assessment Year: 2007-08 The Dy. Commissioner of Income Tax, Central Circle-2(4), Investigation Building, Chennai. v. Shri R.S.Suriya, Prop: 36, Arcot Street, T.Nagar, Chennai - 600 017. [PAN: ALRPS 0353 G] ( अपीलाथ /Appellant) ( यथ /Respondent) आयकर अपील सं./ITA No.397/Chny/2019 िनधा रण वष /Assessment Year: 2007-08 Shri R.S.Suriya, Prop: 36, Arcot Street, T.Nagar, Chennai - 600 017. [PAN: ALRPS 0353 G] v. The Dy. Commissioner of Income Tax, Central Circle-2(4), Investigation Building, Chennai. ( अपीलाथ /Appellant) ( यथ /Respondent) Department by : Mr.G.Johnson, Addl.CIT Assessee by : Mr.Jharna B. Harilal, CA सुनवाई क तारीख/Date of Hearing : 08.11.2021 घोषणा क तारीख /Date of Pronouncement : 08.11.2021 आदेश / O R D E R PER M.L.MEENA, ACCOUNTANT MEMBER: Both the cross appeals filed by the Revenue as well as the assessee are directed against the order of the Commissioner of Income Tax (Appeals)-18, Chennai, in ITA No.427 & 428/15-16 dated 26.12.2018 for the AY 2007-08. 2. By filing Form No.5, it was the submission of the learned counsel for the assessee that the assessee paid the dues under Vivad Se Vishwas Scheme and the designated authority has issued Form No.5 on 10.12.2020. Thus, it was आयकर अपीलीय अिधकरण, ’सी’ यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI ी वी. दुगा राव, ाियक सद एवं डॉ एम.एल. मीना, , लेखा सद के सम BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND Dr.M.L.MEENA, ACCOUNTANT MEMBER ITA Nos.773 & 397/Chny/2019 :: 2 :: prayed for withdrawal of the appeals filed by the Revenue as well as the assessee. Against which, the learned DR fairly conceded the submissions of the learned counsel. 3. We have heard both the sides, perused the materials available on record and gone through the Form No.5. 4. We find that the assessee has already paid the dues under Vivad Se Vishwas Scheme, thereby, the designated authority has issued Form No.5 and thus, the appeals filed by the Revenue as well as the assessee are liable to be dismissed as withdrawn. Accordingly, the appeals filed by the Revenue as well as the assessee are dismissed as withdrawn. 5. In the result, the appeals filed by the Revenue as well as the Assessee are dismissed as withdrawn. Order pronounced on the 08 th day of November, 2021, in Chennai. Sd/- (वी. दुगा राव) (V. DURGA RAO) याियक सद य/JUDICIAL MEMBER Sd/- (एम.एल.मीना) (M.L.MEENA) लेखा सद /ACCOUNTANT MEMBER चे ई/Chennai, दनांक/Dated: 08 th November, 2021. TLN आदेश क ितिलिप अ!ेिषत/Copy to: 1. अपीलाथ /Appellant 4. आयकर आयु$/CIT 2. यथ /Respondent 5. िवभागीय ितिनिध/DR 3. आयकर आयु$ (अपील)/CIT(A) 6. गाड फाईल/GF