AFZAL BIN KUNHALAVAI HUSBAND OF THOTTATHIL PUTHAMPURAYYIL NAZEERA, CHENNAI V. ITO NON CORPORATE WARD-15(3), CHENNAI

ITA 500/CHNY/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 4627 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 1 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 02-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘ए’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं Įी मनोज क ु मार अĒवाल, लेखा सदèय के सम¢ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 500/CHNY/2020 िनधाᭅरण वषᭅ /Assessment Year:2011-12 Ms. Thottathil Puthampurayyil Nazeera, No.15, Cresent Park, 2 nd Street, Gandhi Nagar, Adayar, Chennai – 600 020. PAN : ABTPN 2969H v. The Income Tax Officer, Non-Corporate Ward 15(3), Chennai – 34. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : None ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri AR. V. Sreenivasan, Addl.CIT स ु नवाई कȧ तारȣख/Date of Hearing : 13.04.2022 घोषणा कȧ तारȣख/Date of Pronouncement : 13.04.2022 आदेश /O R D E R PER MAHAVIR SINGH, VP: This appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-15, Chennai in ITA No.194/2018-19/CIT(A)-15, dated 16.12.2019 for the assessment year 2011-12. 2 I.T.A. No.500/Chny/2020 2. At the time of hearing, none is present for assessee and it is noticed that the assessee has utilized the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending disputes relating to Direct Taxes and the assessee had paid the tax amount as per Form 3 and in this regard, submitted Form 5 issued by PCIT dated 01.12.2021. Therefore, once the assessee has filed Form 5 and settled pending disputes regarding direct taxes, then there is no point in keeping appeal filed by the assessee and hence, we dismiss the appeal filed by the assessee as withdrawn. 3. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 13 th April, 2022 at Chennai. Sd/- Sd/- (मनोज कुमार अᮕवाल) (MANOJ KUMAR AGGARWAL) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 13 th April, 2022 RSR 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.