SUNDARESAN ELUMALAI, CHENNAI V. ITO NON-CORPORATE WARD 8(2), CHENNAI

ITA 947/CHNY/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5953 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2017-2018
• Appeal Filed On: 20-11-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G JOHNSON

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . , , , BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ I.T.A. NO.: 947/CHNY/2020 / ASSESSMENT YEAR : 2017-18 SUNDARESAN ELUMALAI, 9/22, IYYAPPA NAGAR, 1 ST MAIN ROAD, CHINMAYA NAGAR, CHENNAI 600 092. [PAN: AAAPE 0732H] VS. INCOME TAX OFFICER, NON- CORPORATE WARD 8(2), CHENNAI 600 034. ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : NONE / RESPONDENT BY : SHRI. G. JOHNSON, ADDL. CIT /DATE OF HEARING : 03.09.2021 /DATE OF PRONOUNCEMENT : 03.09.2021 /O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER: THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)- 9, CHENNAI IN ITA NO. 102/19-20/AY 2017-18 DATED 21.09.2020 FOR THE ASSESSMENT YEAR 2017-18. :- 2-: ITA NO: 947/CHNY/2020 2. AT THE TIME OF HEARING, NONE APPEARED FOR THE ASSESSEE BUT WE FIND THAT THE ASSESSEE HAS SUBMITTED A LETTER DATED 23.08.2021 STATING, INTER ALIA, THAT THE ASSESSEE WANTED TO UTILIZE THE DIRECT TAXES VIVAS SE VISHWAS SCHEME, 2020 TO SETTLE PENDING DISPUTE RELATING TO DIRECT TAXES AND IN THIS REGARD THE ASSESSEE HAS FILED FORM NO. 1 AND FORM 2 AND OBTAINED FORM 3 FROM THE DESIGNATED AUTHORITY AND HENCE PLEADS TO WITHDRAW THE APPEAL. WE HEARD THE LD. DR. 3. THE BENCH HAS CONSIDERED THE MATERIAL. SINCE THE ASSESEE SUBMITS THAT HE HAS OBTAINED FORM NO. 3 AND SEEKS WITHDRAWAL OF APPEAL, THEREFORE, WE DISMISS THE APPEAL FILED BY THE ASSESSEE, SUPRA, AS WITHDRAWN. HOWEVER LIBERTY IS GIVEN TO THE ASSESSEE/REVENUE TO RESTORE THE APPEAL, IN THE EVENT OF THE DESIGNATED AUTHORITY, FOR ANY REASON REJECT THE APPLICATION FILED BY THE ASSESSEE UNDER SECTION 4 OF THE SAID ACT. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 03 RD SEPTEMBER, 2021 AT CHENNAI. SD/- ( . ) (DUVVURU RL REDDY) /JUDICIAL MEMBER SD/- ( ) (S. JAYARAMAN) /ACCOUNTANT MEMBER :- 3-: ITA NO: 947/CHNY/2020 /CHENNAI, /DATED: 03 RD SEPTEMBER, 2021 JPV /COPY TO: 1. / APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. [ /GF