HASSANKUTTY, COIMBATORE V. ITO INTERNATIONAL TAXATION, COIMBATORE

MA 85/CHNY/2020

AI Insights

The case involves Shri Hassan Kutty, the appellant, who filed a Miscellaneous Application seeking to recall an order passed by the Income Tax Appellate Tribunal in a previous tax assessment dispute for the year 2010-11. The appellant's counsel informed the Tribunal that the disputed tax had been settled under the Vivad-se-Vishwas Scheme 2020, and thus, the application to recall the order was no longer necessary. The respondent, the Income Tax Officer (International Taxation), Coimbatore, did not oppose this submission. Consequently, the Tribunal dismissed the application as infructuous.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135332 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 10 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 12-01-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 09-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ’डी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D SMC’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member M.A. No. 85/Chny/2020 [In I.T.A. No.2956 /Chny/2018] Assessment Year: 2010-11 Shri Hassan Kutty, No. 1551/2, Lakshmanan Street, South Ukkadam, Coimbatore 641 001. [PAN:ACNPH6905Q] Vs. The Income Tax Officer, (International Taxation), Coimbatore. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri N.V. Lakshmi, Advocate ŮȑथŎ की ओर से/Respondent by : ShriAR V Sreenivsan, Addl. CIT सुनवाई की तारीख/ Date of hearing : 13.01.2023 घोषणा की तारीख /Date of Pronouncement : 13.01.2023 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: By means of present Miscellaneous Application, the assessee seeks to recall the order passed by the Tribunal in I.T.A. No. 2956/Chny/2018 dated 03.02.2020 for the assessment year 2010-11. 2. When the Miscellaneous Application 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.85/Chny/20 2 settled. Therefore, the Miscellaneous Application 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. Both the sides have been heard, 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 23.09.2021 for the assessment year under consideration; I am of the opinion that the Miscellaneous Application filed by the assessee is not maintainable and liable to be dismissed. Accordingly, the miscellaneous application filed by the assessee is dismissed. 5. In the result, MA filed by the assessee is dismissed. Order pronounced on 13 th January, 2023 at Chennai. Sd/- (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 13.01.2023 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.