SMT RANJANA BOHRA, CHENNAI V. ITO NON CORPORATE WARD 6 (1), CHENNAI

ITA 648/CHNY/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 9128 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 8 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 20-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

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. 6 4 7/ C hn y/ 2 0 1 8 ( नधा रणवष / As s e s s m en t Ye a r : 20 09 - 1 0) Mr. Sanjay Bohra, 37, General Mudali Street, Sowcarpet, Chennai-600 079. V s The Income Tax Officer, Non-Corporate Ward-6(3) Chennai. P AN: A H MP B 5 0 1 6 C (अपीलाथ /Appellant) ( यथ /Respondent) & आयकर अपील सं./I . T. A. No. 6 4 8 / C hn y/ 2 0 1 8 ( नधा रणवष / As s e s s m en t Ye a r : 20 09 - 1 0) Mrs. Ranjana Bohra, Bohra Motor Finance 37/47, Bohra House, General Muthiah Street, Sowcarpet, Chennai-600 079. V s The Income Tax Officer, Non-Corporate Ward-6(1) Chennai-600 006. P AN: A A HP B 2 3 0 6 B (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओरसे/ Appellant by : Mr. D.Anand, Advocate 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 : 08.11.2021 घोषणाक तार ख /D a t e o f P r o n o u n c e m e n t : 08.11.2021 आदेश / O R D E R Per BENCH: These two appeals filed by the assessees are directed against separate, but identical orders of the learned CIT(A)-5, Chennai dated 18.01.2018 & 17.01.2018 respectively and pertain to assessment year 2009-10. 2 ITA Nos.647 & 648/Chny/2018 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 issued by the Department under ‘Vivad se Vishwas Scheme, 2020’ and submitted that the assessee has availed the VSVS scheme to settle its pending disputes. The ld. counsel for the assessee further submitted that the Department has accepted applications filed by the assessee and issued Form 3 quantifying amount of taxes payable under VSVS scheme. Therefore, the ld. counsel for the assessee submitted that appeals filed by the assessees may be dismissed as withdrawn. The ld. DR, on the other hand, has no objection for dismissing appeals as the Designated Authority has issued Form 3. Therefore, considering the fact that the assessees have filed application for withdrawal of appeals and has also filed Form 3 issued by the Department, we dismiss the appeals filed by the assessees as withdrawn. However, a liberty is given to the assessees to restore the appeals, in case the application filed by the 3 ITA Nos.647 & 648/Chny/2018 assessee before the Designated Authority, is rejected for any reason. 3. In the result, both these appeals filed by the assessees are dismissed as withdrawn. Order pronounced in the open court on 8 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 8 th November, 2021 DS 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.