K.S.Velusamy, CHENNAI V. ITO Non Corporate Ward 22(5), CHENNAI

MA 12/CHNY/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4175 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 27-03-2022
• 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 Nos.11, 12 & 13/Chny/2022 (Arising out of ITA Nos.2550, 2551 & 2552/Chny/2018) (िनधाŊरण वषŊ / Assessment Years: 2010-11, 2011-12 & 2012-13) Shri K.S. Velusamy No.41, Ayyasamy Street, Shanmugam Road, West Tambaram, Chennai – 600 045. बनाम/ Vs. ITO Non Corporate Ward-22(5), Chennai. ̾थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AGUPV-1463-G (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎ की ओरसे/ Appellant by : Shri P. Hari (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 these Miscellaneous Applications, the assessee seeks recall of Tribunal order passed in captioned appeals vide common order dated 06.09.2021. All these appeals have been dismissed as withdrawn since the assessee opted for settlement of dispute under Direct Tax ‘Vivad Se Vishwas Scheme, 2020’. M.P Nos.11 to 13/Chny/2022 2 2. The Ld. AR submitted that since the assessee could not make the payment of taxes under the scheme, the declarations filed by the assessee have become null and void. Accordingly, Ld. AR pleaded to restore the appeal to their original position. 3. Having considered the contents of petition and the arguments of Ld.AR, we recall Tribunal order passed in captioned appeals vide common order dated 06.09.2021 and restore the appeals to their original status. The registry is directed to place the appeals 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 applications 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