M.Ramamurthy, Hosur V. DCIT Central Circle 1, Coimbatore

MA 68/CHNY/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3682 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 3 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 11-03-2020
• 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. Nos. 66, 67 & 68/Chny/2020 [In I.T.A. Nos.1703, 1704 & 1705/Chny/2019] Assessment Years: 2006-07, 2007-08 & 2008-09 Shri M. Ramamurthy, No. 104-106, Venkateswara Layout, Opp. DSP Bungalow, Hosur 635 109. [PAN:ABLPR1583P] Vs. The Deputy Commissioner of Income Tax, Central Circle 1, Coimbatore. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri Dharun, Advocate for Shri S. Sridhar, Advocate ŮȑथŎ की ओर से/Respondent by : Shri Sajit Kumar, JCIT सुनवाई की तारीख/ Date of hearing : 01.07.2022 घोषणा की तारीख /Date of Pronouncement : 04.07.2022 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 I.T.A. Nos. 1703, 1704 & 1705/Chny/2019 dated 26.11.2019 relevant to the assessment years 2006-07, 2007-08 & 2008-09. 2. When the Miscellaneous Petitions were 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 M.P. Nos.66-68/Chny/20 2 Vivad-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 25.04.2021 for all the assessment years under consideration; we are of the considered opinion that the Miscellaneous Petitions filed by the assessee are not maintainable and liable to be dismissed. Accordingly, the miscellaneous petitions filed by the assessee are dismissed. 5. In the result, all the miscellaneous petitions filed by the assessee are dismissed. Order pronounced on 04 th July, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 04.07.2022 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.