J.KOTHANDARAMAN, CHENNAI V. DCIT COMPANY CIRCLE V(2), CHENNAI

MA 10/CHNY/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4183 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 2 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 16-03-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण ‘सी’ Ɋायपीठ चेɄई मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय ŵी महावीर िसंह, उपाȯƗ एवं माननीय ŵी मनोज कु मार अŤवाल ,लेखा सद˟ के समƗ। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM M.A No.10/Chny/2021 (Arising out of ITA No.1438/Chny/2019) (िनधाŊरण वषŊ / Assessment Year: 2010-11) Shri J. Kothandaraman, 24/5 Balaji Colony Main Road, Velachery, Chennai – 600 042. बनाम / Vs. DCIT Company Circle-5(2), Chennai. ̾थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AIIPR-6541-D (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎ की ओरसे/ Appellant by : Shri N.V. Lakshmi (Advocate) – Ld. A.R ŮȑथŎ की ओरसे/Respondent by : Shri P. Sajit Kumar (JCIT) – Ld. D.R सुनवाई की तारीख/Date of Hearing : 27.05.2022 घोषणा की तारीख /Date of Pronouncement : 27.05.2022 आदेश / O R D E R Per Mahavir Singh, Vice President : 1. By way of this Miscellaneous Application, the assessee seeks recall of Tribunal order passed in ITA No.1438/CHNY/2019 along with bunch of other appeals on 05.01.2021. All these appeals have been dismissed as withdrawn since all these assessee opted for settlement of dispute under Direct Tax ‘Vivad Se Vishwas Scheme, 2020’ and the applications were at various stages as noted in the order. M.P No.10/Chny/2021 2 2. The Ld. AR submitted that the assessee has not availed the said scheme which was informed to the bench at the time of hearing itself. However, the appeal was disposed-off without taking into the account the email of the assessee’s counsel. In the above background, Ld. AR pleaded to restore the appeal. 3. Having considered the contents of petition and the arguments of Ld.AR, we recall Tribunal order ITA No. 1438/Chny/2019 passed in common order dated 05.01.2021. The registry is directed to place the appeal before ‘C’ bench for fresh hearing on 12.07.2022 as informed to both the sides. Separate notice of hearing is dispensed with. 4. In the result, the miscellaneous application stands allowed. Order pronounced on 27 th May, 2022. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद˟ / ACCOUNTANT MEMBER (MAHAVIR SINGH) उपाȯƗ /VICE PRESIDENT चेɄई Chennai; िदनांक Dated : 27-05-2022 EDN आदेशकीŮितिलिपअŤेिषत/Copy of the Order forwarded to : 1. अपीलाथȸ/Appellant 2. Ĥ×यथȸ/Respondent 3. आयकर आय ु Èत (अपील)/CIT(A) 4. आयकर आय ु Èत/CIT 5. ͪवभागीय ĤǓतǓनͬध/DR 6. गाड[ फाईल/GF