Appeal details
Counselvise Citation
[2021] 104 COUNSELVISE.COM (IT) 7265 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 8 month(s) 29 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
29-11-2021
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
D
Assessment Year
2016-2017
Appeal Filed On
01-03-2020
Judgement Text
आयकर अपील य अ धकरण, ‘डी’ यायपीठ, चे नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI ी महावीर संह, उपा य एवं ी जी. मंज ु नाथ, लेखा सद&य के सम BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./I . T. A. N o. 4 9 1/ C hn y/ 2 0 2 0 ( नधा रणवष / As s e s s m en t Ye a r : 20 16 - 1 7) Mr. P.Anbumani, L/H of late P.Pachiyappan 8AB, Desigar Koil Street Near Keerai Mandapam, Kancheepuram-631 501. V s The Joint Commissioner of Income Tax, Kancheepuram. P AN: C ZB PP 4 1 5 9 D (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओरसे/ Appellant by : Ms.Saraswati Nayagam, C.A यथ क ओरसे/Respondent by : Ms. R.Anita, Addl.CIT स ु नवाईक तार ख/D a t e o f h e a r i n g : 11.11.2021 घोषणाक तार ख /D a t e o f P r o n o u n c e m e n t : 30.11.2021 आदेश / O R D E R Per G.MANJUNATHA, AM: This appeal filed by the assessee is directed against the order passed by the learned CIT(A)-7, Chennai dated 11.12.2019 and pertains to assessment year 2016-17. 2. We have heard learned counsel for the assessee and learned DR and also perused the materials available on record. At the time of hearing, learned counsel for the assessee has filed a letter along with Form No.3 to 5 issued by the Department under ‘Vivad se Vishwas Scheme, 2020’ and submitted that the assessee has availed the VSVS scheme to 2 ITA No.491/Chny/2020 settle its pending dispute. The ld. counsel for the assessee further submitted that the Department has accepted application filed by the assessee and issued Form 5 quantifying amount of taxes payable under VSVS scheme. Therefore, the ld. counsel for the assessee submitted that the appeal filed by the assessee may be dismissed as withdrawn. The ld. DR, on the other hand, has no objection for dismissing the appeal as the Designated Authority has issued Form 5. Therefore, considering the fact that the assessee has filed application for withdrawal of appeal and has also filed Form 5 issued by the Department, we dismiss the appeal filed by the assessee as withdrawn. However, a liberty is given to the assessee to restore the appeal, in case the application filed by the assessee before the Designated Authority, is rejected for any reason. 3. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 30 th November, 2021 Sd/- Sd/- (महावीर संह) ( जी. मंज ु नाथ ) (Mahavir Singh) (G. Manjunatha ) उपा य / Vice-President लेखा सद%य / Accountant Member चे'नई/Chennai, (दनांक/Dated 30 th November, 2021 DS 3 ITA No.491/Chny/2020 आदेश क त*ल+प अ,े+षत/Copy to: 1. Appellant 2. Respondent 3. आयकर आय ु -त (अपील)/CIT(A) 4. आयकर आय ु -त/CIT 5. +वभागीय त न1ध/DR 6. गाड फाईल/GF.
Mehul