ITO, CHENNAI V. Sharmila, CHENNAI

MA 289/CHNY/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4220 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 6 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-05-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 14-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ’ए’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ 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. 289/Chny/2019 [In I.T.A. No.1246/Chny/2017] Assessment Years: 2009-10 The Income Tax Officer, Non Corporate Ward – 3(3), Chennai. Vs. Smt. Sharmila, No. 37, Ranganathan Road, Nungambakkam, Chennai – 34. [PAN:AQZPS8314G] (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri AR V Sreenivasan, Addl. CIT ŮȑथŎ की ओर से/Respondent by : Shri D. Anand, Advocate सुनवाई की तारीख/ Date of hearing : 13.05.2022 घोषणा की तारीख /Date of Pronouncement : 24.05.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: By means of present Miscellaneous Petition, the Revenue seeks to recall the order passed by the Tribunal in I.T.A. No. 1246/Chny/2017 dated 13.06.2019 relevant to the assessment year 2009-10. 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-se-Vishwas Scheme 2020 and the disputed tax has been M.P. No.289/Chny/19 2 settled. Therefore, the Miscellaneous Petition filed by the Department 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 23.03.2022, we are of the considered opinion that the Miscellaneous Petition filed by the Department is not maintainable and liable to be dismissed. Accordingly, the miscellaneous petition filed by the Revenue is dismissed. 5. In the result, the miscellaneous petition filed by the Revenue is dismissed. Order pronounced on 24 th May, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 24.05.2022 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.