A.P.Oree, CHENNAI V. ITO Non Corporate Ward 17(5), CHENNAI

ITA 541/CHNY/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5125 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 27-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R ANITA
• Section: 13

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , D B ENCH, CHENNAI . , ! . , ! ' BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./ I.T.A.NO.541/CHNY/2018 ( / ASSESSMENT YEAR: 2008-09) MR. A.P.OREE, 3A, ANAKARA APARTMENTS, 13 TH GILCHRIST AVENUE, HARRINGTON ROAD,CHETPET, CHENNAI - 600 031. VS THE INCOME TAX OFFICER , NON-CORPORATE WARD-17(5), CHENNAI. PAN: AAEPO 1730F ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : MS. R.ANITA, ADDL.CIT /DATE OF HEARING : 23.09.2021 /DATE OF PRONOUNCEMENT : 23.09.2021 / O R D E R PER G.MANJUNATHA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AG AINST ORDER PASSED BY THE LEARNED CIT(A)-5, CHENNAI DATE D 18.01.2018 AND PERTAINS TO ASSESSMENT YEAR 2008-09 . 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. WE HAVE HEARD LEARNED DR AND ALSO PERUSED THE MATERIALS AVAILABLE ON RECORD. THE ASSESSEE HAS FI LED A LETTER ALONG WITH FORM NO.5 ISSUED BY THE DEPARTMENT UNDER VIVAD SE VISHWAS SCHEME, 2020 AND SUBMITTED THAT THE ASS ESSEE HAS AVAILED THE VSVS SCHEME TO SETTLE ITS PENDING D ISPUTES. THE ASSESSEE FURTHER SUBMITTED THAT THE DEPARTMENT HAS ACCEPTED APPLICATION FILED BY THE ASSESSEE AND ISSU ED FORM 5 2 ITA NO. 541/CHNY/2018 QUANTIFYING AMOUNT OF TAXES PAYABLE UNDER VSVS SCHE ME. THEREFORE, THE ASSESSEE SUBMITTED THAT THE APPEAL F ILED BY THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN. THE LD. DR , ON THE OTHER HAND, HAS NO OBJECTION FOR DISMISSING THE APP EAL AS THE DESIGNATED AUTHORITY HAS ISSUED FORM 5. THEREFORE, CONSIDERING THE FACT THAT THE ASSESSEE HAS FILED AP PLICATION FOR WITHDRAWAL OF APPEAL AND HAS ALSO FILED FORM 5 ISS UED BY THE DEPARTMENT, WE DISMISS THE APPEAL FILED BY THE ASSE SSEE AS WITHDRAWN. HOWEVER, A LIBERTY IS GIVEN TO THE ASSE SSEE TO RESTORE THE APPEAL, IN CASE THE APPLICATION FILED B Y THE ASSESSEE BEFORE THE DESIGNATED AUTHORITY, IS REJECTED FOR AN Y REASON. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD SEPTEMBER, 2021 SD/- SD/- ( . ) ( . ) (DUVVURU RL REDDY) (G.MANJUNATHA) # % / JUDICIAL MEMBER % / ACCOUNTANT MEMBER # /CHENNAI, ( /DATED 23 RD SEPTEMBER, 2021 DS *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. + 1 /DR 6. /GF .