M.AYYANKALAI, MADURAI V. ITO NON CORPORATE WARD-1(4), MADURAI

ITA 548/CHNY/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 9067 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 15-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘बी’ (एस एम सी) ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ (SMC) BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ के समᭃ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT आयकर अपील सं./ITA No.: 548/CHNY/2020 िनधाᭅरण वषᭅ /Assessment Year: 2008-09 Shri M. Ayyankalai, 16-B, Kulamangalam Main Road, Sellur, Madurai – 625 002. PAN : ABRPA 4138R v. The Income Tax Officer, Non-Corporate Ward-1(4), CR Bldg, 2, VP, VP Rathinasamy Nagdar Rd, Bibikulam, Madurai – 625 002. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri Arjun Raj, CA for Shri S. Sridhar, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri B. Sajive, JCIT स ु नवाई कȧ तारȣख/Date of Hearing : 09.11.2021 घोषणा कȧ तारȣख/Date of Pronouncement : 09.11.2021 आदेश /O R D E R This appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-2, Madurai in ITA No.43/2017-18 dated 30.01.2020 for the assessment year 2008-09. 2. We have heard the counsel for the assessee and the ld. DR and also perused the material available on record. At the time of hearing, learned counsel for the assessee have filed a letter dated 08.11.2021 and stated 2 I.T.A. No.548/Chny/2020 that the assessee wants to utilize the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending dispute relating to Direct Taxes and in his regard the assessee has filed Form no. 3 from the designated authority. Therefore, once the assessee has filed Form 3 and expressed his willingness to settle pending disputes regarding direct taxes, then there is no point in keeping appeal filed by the assessee. It is noted that in an identical application filed by an assessee in the case of M/s. Nannusamy Mohan (HUF) vs. ACIT in T.C.A No.372 of 2020, the Hon’ble Jurisdictional High Court of Madras has dismissed the appeal as withdrawn. Hence by following the decision of the Hon’ble Madras High Court, we are dismissing the appeal subject to liberty to the assessee to get it recalled in case, the assessee does not succeed in availing the scheme i.e., Vivad Se Vishwas Scheme 2020 for whatever reason. 3. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 9 th November, 2021 at Chennai. Sd/- (महावीर ͧसंह ) (Mahavir Singh) उपाÚय¢ /Vice President चे᳖ई/Chennai, ᳰदनांक/Dated, the 9 th November, 2021 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.