TAMILNADU GENERATION AND DISTRIBUTION CORPORATION LIMITED, CHENNAI V. ACIT CORPORATE CIRCLE 3(1), CHENNAI

MA 287/CHNY/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3544 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 8 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 14-07-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 12-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ’सी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ 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. No. 287/Chny/2019 [In I.T.A. No.3029/Chny/2018] Assessment Year: 2013-14 M/s. Tamil Nadu Generation and Distribution Corporation Limited (Formerly TNEB), 800/144, NPKRR Maaligai, Electricity Avenue, Annasalai, Chennai 600 002. [PAN:AAACT1245M/AADCT4784E] Vs. The Assistant Commissioner of Income Tax, Corporate Circle 3(1), Chennai 34. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri Saroj Kumar Parida, Advocate ŮȑथŎ की ओर से/Respondent by : Shri AR V Sreenivasan, Addl. CIT सुनवाई की तारीख/ Date of hearing : 15.07.2022 घोषणा की तारीख /Date of Pronouncement : 15.07.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: By means of present Miscellaneous Petition, the assessee seeks to recall the order passed by the Tribunal in assessee’s appeal in I.T.A. No. 3029/Chny/2018 dated 18.09.2019 for the assessment year 2013-14. 2. When the Miscellaneous Petition was 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 Vivad- M.P. No.287/Chny/19 2 se-Vishwas Scheme 2020 and the disputed tax has been settled. Therefore, the Miscellaneous Petition filed by the assessee becomes 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 02.06.2022, we are of the considered opinion that the Miscellaneous Petition filed by the assessee is not maintainable and liable to be dismissed. Accordingly, the miscellaneous petition filed by the assessee is dismissed. 5. In the result, the miscellaneous petition filed by the assessee is dismissed. Order pronounced on 15 th July, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 15.07.2022 Vm/- M.P. No.287/Chny/19 3 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.