SHRI SANJEEV VAKIL, CHENNAI V. ACIT, NCC-10(1), CHENNAI

MA 4/CHNY/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4279 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 3 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 15-02-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘सी’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं Įी मनोज क ु मार अĒवाल, लेखा सदèय के सम¢ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ͪवͪवध याͬचका सं / M.A. No.4/CHNY/2021 (arising in I.T.A. No. 3410/CHNY/2019) Ǔनधा[रण वष[ / Assessment Year : 2013-14 Shri Sanjeev Vakil, No.11, Millers Road, Kilpauk, Chennai – 600 010. PAN : AAFPV 6891H v. The ACIT, Non-Corporate Circle 10(1), Chennai – 34. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथȸ कȧ ओर से /Appellant by : Smt. S. Vidya, CA Ĥ×यथȸ कȧ ओर से/Respondent by : Shri G. Johnson, Addl. CIT स ु नवाई कȧ तारȣख/ Date of hearing : 20.05.2022 घोषणा कȧ तारȣख /Date of Pronouncement : 20.05.2022 आदेश /O R D E R PER MAHAVIR SINGH, VP: 1. By way of this Miscellaneous Application, assessee seeks recall of Tribunal order passed in ITA No.3410/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 All these appeals have been dismissed as withdrawn since all these assessee opted for settlement of dispute under Direct Tax ‘Vivad Se Vishwas Scheme, 2020’ and the applications were at various stages as noted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. 2 M.A No.4/CHNY/2021 2. The Ld. AR submitted that the assessee has preferred application only for AY 2012-13 and not for AY 2013-14 and the captioned appeal has erroneously been dismissed. Accordingly, a plea has been raised for recalling the order. 3. Having considered the contents of petition and the arguments of Ld.AR, we recall Tribunal order ITA No. 3410/Chny/2019 passed in common order dated 05.01.2021. The registry is directed to place the appeal before regular bench for fresh hearing on 07.06.2022 as informed to both the sides. Separate notice of hearing is dispensed with. 4. In the result, the miscellaneous application stands allowed. Order pronounced in the open court on 20 th May, 2022 at Chennai Sd/- Sd/- (मनोज कुमार अᮕवाल) (MANOJ KUMAR AGGARWAL) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 20 th May, 2022 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ /Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ )अपील(/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.