ITO NON CORPORATE WARD-7(4), CHENNAI V. ANISH GOVINDRAM TIBREWALA, CHENNAI

MA 52/CHNY/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4301 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 2 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-05-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 26-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 20

Judgement Text

आयकर अपील य अ धकरण,‘बी’ यायपीठ, चे नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI ी वी .द ु गा राव, या यक सद य एवं ी जी. मंज ु नाथ, लेखा सद य के सम$ BEFORE SHRI V.DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Misc. Petition N o. 5 0 / C hn y/ 2 0 2 0 (In ITA No.1 4 7 3 / C h n y/ 2 0 1 9) ( नधा रणवष / A s s es s m ent Ye ar : 20 15 - 1 6) The Income Tax Officer, Non-Corporate Ward-7(4) Chennai-34. V s Mrs. Vandana Anish Tibrewala 1570, 13 th Main Road, Anna Nagar West, Chennai-600 040. PA N: A A A P T 3 3 50 N (अपीलाथ /Appellant) ( यथ /Respondent) & Misc. Petition N o. 5 2 / C hn y/ 2 0 2 0 (In ITA No.1 4 7 4/ C h n y/ 2 0 1 9 ) ( नधा रणवष / A s s es s m ent Ye ar : 20 15 - 1 6) The Income Tax Officer, Non-Corporate Ward-7(4) Chennai-34. V s Mr. Anish Govindram Tibrewala 1570, 13 th Main Road, Anna Nagar West, Chennai-600 040. PA N: A A C P T 1 6 47 C (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओरसे/ Revenue by : Mr. AR V Sreenivasan, Addl.CIT यथ क ओरसे/Respondent by : Mr. J.Prabhakar, F.C.A स ु नवाईक तार%ख/D a t e o f h e a r i n g : 13.05.2022 घोषणाक तार%ख /D a t e o f P r o n o u n c e m e n t : 19.05.2022 आदेश / O R D E R PER G.MANJUNATHA, AM: These two Miscellaneous Applications filed by the Revenue are directed against common order passed by the Tribunal in ITA Nos.1473 & 1474/Chny/2019 & C.O.Nos.69 & 70/Chny/2019 dated 29.08.2019 and relevant to the assessment year 2015-16. 2 Misc. Petition Nos. 50 &52/Chny/2020 2. The learned A.R for the assessee, at the time of hearing, submitted that the Respondent/assessees have opted to settle the Miscellaneous Application / Appeal under Vivad Se Viswas Scheme, 2020, and filed copies of Form No.5 issued by the Designated Authority in Misc.Application No.52/Chny/2020 and ITA No.1473/Chny/2019 for the assessment year 2015-16. Therefore, the learned AR prayed that the above Misc. Applications filed by the Revenue have become infructuous and same may be dismissed, for which the learned DR for the Revenue has no objection. 3. In this view of the matter, both these Miscellaneous Applications filed by the Revenue are dismissed as infructuous, since the assessees have opted to settle the Misc.Application/Appeal under VSVS, 2020. Order pronounced in the open court on 19 th May, 2022 Sd/- Sd/- ( वी. द ु गा राव) (जी. मंज ु नाथ) (V.Durga Rao) (G.Manjunatha) )या यक सद+य /Judicial Member लेखा सद+य / Accountant Member चे)नई/Chennai, .दनांक/Dated 19 th May, 2022 DS आदेश क त2ल3प अ4े3षत/Copy to: 1. Appellant 2. Respondent 3. आयकर आय ु 5त (अपील)/CIT(A) 4. आयकर आय ु 5त/CIT 5. 3वभागीय त न9ध/DR 6. गाड फाईल/GF.