Sanjay Khanna, CHENNAI V. DCIT Non Corporate Circle 6, CHENNAI

MA 59/CHNY/2019

AI Insights

The case involves Mr. Sanjay Khanna, the appellant, who filed a Miscellaneous Application against the order of the Income Tax Appellate Tribunal in ITA No.972/Chny/2018 concerning the assessment year 2014-15. The application was related to a dispute over tax which Mr. Khanna decided to resolve by opting into the Vivad-se-Vishwas Scheme 2020, a government initiative aimed at settling tax disputes. During the hearing, it was confirmed that the disputed tax had been settled under this scheme, leading to the dismissal of the application as it was no longer relevant.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130040 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 10 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 02-02-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 06-03-2019
• Laws Referred To: Vivad-se-Vishwas Scheme 2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

Miscellaneous Application No.59/Chny/2019 (in ITA No.972/Chny/2018) िनधा रण वष /Assessment Year: 2014-15 Mr.Sanjay Khanna, No.10, Devraja Mudali Street, Chennai. v. The Dy. Commissioner- of Income Tax, Non-Corporate Circle-6, Chennai. [PAN: AADPK 5135 D] (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : Mr.D.Anand, Adv. यथ क ओर से /Respondent by : Mr.D.Hema Bhupal, JCIT सुनवाई क तारीख/Date of Hearing : 03.02.2023 घोषणा क तारीख /Date of Pronouncement : 03.02.2023 आदेश / O R D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER: The petitioner has filed present Miscellaneous Application against the order of the Tribunal in ITA No.972/Chny/2018 dated 07.12.2018 and relevant assessment year 2014-15. 2. When the Miscellaneous Application was taken up for hearing, by filing copy of Form-4 submitted before the designating authority, the ld. Counsel for the petitioner has submitted that the petitioner has opted to avail the Vivad-se-Vishwas Scheme 2020 and the disputed tax has been settled. Therefore, the Miscellaneous Application filed by the petitioner becomes infructuous and liable to be dismissed. आयकर अपीलीय अिधकरण, ’डी’ यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI ी वी. दुगा राव, माननीय ाियक सद एवं ी जी. मंजूनाथा, माननीय लेखा सद के सम BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER MA No.59/Chny/2019 (in ITA No.972/Chny/2018) :: 2 :: 3. The ld. DR has not opposed to the submissions of the ld. Counsel. 4. We have heard both the sides, perused Form-4 submitted by the petitioner before the designating authority towards payment of disputed taxes for the year under consideration by opting Vivad-se-Vishwas Scheme 2020. Thus, Miscellaneous Application filed by the petitioner is not maintainable and liable to be dismissed. Accordingly, the Miscellaneous Application filed by the petitioner is dismissed. 5. In the result, Miscellaneous Application filed by the petitioner is dismissed. Order pronounced on the 03 rd day of February, 2023, in Chennai. Sd/- (वी. दुगा राव) (V. DURGA RAO) याियक सद य/JUDICIAL MEMBER Sd/- (जी. मंजूनाथा) (G. MANJUNATHA) लेखा सद य/ACCOUNTANT MEMBER चे ई/Chennai, दनांक/Dated: 03 rd February, 2023. TLN आदेश क ितिलिप अ ेिषत/Copy to: 1. अपीलाथ /Appellant 4. आयकर आयु /CIT 2. यथ /Respondent 5. िवभागीय ितिनिध/DR 3. आयकर आयु (अपील)/CIT(A) 6. गाड! फाईल/GF