PALLAVA RESORTS PVT. LTD., CHENNAI V. ITO, CORPORATE WARD - 5 (1), CHENNAI

ITA 701/CHNY/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6908 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 27-07-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘सी’ ायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI ी वी दुगा राव, ाियक सद एवं ी मनोज कु मार अ$वाल, लेखा सद के सम& BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.701 & 702/Chny/2020 िनधा रण वष /Assessment Years: 2015-16 M/s. Pallava Resorts Pvt. Ltd., No.7, 9 th Floor, Rain Tree Place, McNichols Road, Chetput, Chennai – 600 031. [PAN: AADCP 7095C] Vs. The Income Tax Officer, Corporate Ward-5(1), Chennai. (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ) की ओर से/ Appellant by : Mr. Uthra Ramasai, C.A +,थ) की ओर से /Respondent by : Mr. G. Johnson, Addl. CIT सुनवाई की तारीख/Date of Hearing : 07.12.2021 घोषणा की तारीख / Date of Pronouncement : 07.12.2021 आदेश / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : These two appeals filed by the assessee are directed against the orders of the learned Commissioner of Income Tax (Appeals)-3, Chennai dated 27.02.2020 relevant to the Assessment Years 2015-16. 2. By filing Form No.5, it was the submission of the learned counsel for the assessee that the assessee has paid the dues under Vivad Se Vishwas Scheme and the designated authority has issued Form No.5 I.T.A N0s.701 & 702/Chny/2020 :- 2 -: on 06.05.2021 in both the appeals. Thus, it was prayed for withdrawal of the appeals filed by the assessee. Against which, the learned DR fairly conceded the submissions of the learned counsel. 3. We have heard both the sides, perused the materials available on record and gone through the Form No.5. 4. We find that the assessee has already paid the dues under Vivad Se Vishwas Scheme, thereby, the designated authority has issued Form No.5 in both the appeals and thus, the appeals filed by the assessee are liable to be dismissed as withdrawn. Accordingly, both the appeals filed by the assessee are dismissed as withdrawn. 5. In the result, both the appeals filed by the assessee are dismissed as withdrawn. Order pronounced in open Court on 07 th December, 2021 in Chennai. Sd/- Sd/- (मनोज कु मार अ$वाल) (MANOJ KUMAR AGGARWAL) लेखा सद /ACCOUNTANT MEMBER (वी दुगा राव) (V. DURGA RAO) ाियक सद /JUDICIAL MEMBER चे ई/Chennai, दनांक/Dated: 07 th December, 2021. EDN/- आदेश क ितिलिप अ ेिषत/Copy to: 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF