ITO Non Corporate Ward 6(4), CHENNAI V. Vanita Jain, CHENNAI

MA 25/CHNY/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3233 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 6 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-08-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 11-08-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 09-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ’डी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member M.P. Nos. 24 and 25/Chny/2020 [In I.T.A. Nos.2499 & 2500/Chny/2018] Assessment Years: 2010-11 & 2011-12 The Income Tax Officer, Non Corporate Ward 6(4), Chennai. Vs. Smt. Vanita Jain, 82, Audiappan Naicken Street, Sowcarpet, Chennai 600 079. [PAN:AADPV0013B] (Petitioner) (ŮȑथŎ/Respondent) Petitioner by : Shri Sajit Kumar, JCIT ŮȑथŎ की ओर से/Respondent by : Shri Jitesh Parmar, CA सुनवाई की तारीख/ Date of hearing : 12.08.2022 घोषणा की तारीख /Date of Pronouncement : 12.08.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: By means of present Miscellaneous Petitions, the Revenue seeks to recall the order passed by the Tribunal in I.T.A. Nos. 2499 & 2500/Chny/2019 dated 01.08.2019 relevant to the assessment years 2010-11 and 2011-12. 2. When the Miscellaneous Petitions were taken up for hearing, by filing Form-5 issued by the designating authority, the ld. Counsel for the assessee has submitted that the assessee has opted to avail the M.P. Nos.24 & 25/Chny/20 2 Vivad-se-Vishwas Scheme 2020 and the disputed tax has been settled. Therefore, the Miscellaneous Petitions filed by the Department become infructuous and liable to be dismissed. 3. The ld. DR has not opposed to the submissions of the ld. Counsel. 4. We have heard both the sides, perused Form-5 issued by the Designated Authority. Since, the disputed tax matter has already been settled by issuing Form-5 by the Designated Authority dated 05.04.2021, we are of the considered opinion that the Miscellaneous Petitions filed by the Department are not maintainable and liable to be dismissed. Accordingly, the miscellaneous petitions filed by the Revenue are dismissed. 5. In the result, both the miscellaneous petitions filed by the Revenue are dismissed. Order pronounced in the open Court on 12 th August, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER M.P. Nos.24 & 25/Chny/20 3 Chennai, Dated, 12.08.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.