S.Manickavasagam, Salem V. ACIT Circle 2, Salem

MA 86/CHNY/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2928 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 5 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 11-08-2022
• Assessment Year: 2004-2005
• Appeal Filed On: 09-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ’बी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B SMC’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member M.P. No. 86/Chny/2020 [In I.T.A. No.933/Chny/2019] Assessment Year: 2004-05 Shri S. Manickavasagam, B-10, Fairlands, Salem 636 016. [PAN:ADRPM8356K] Vs. The Assistant Commissioner of Income Tax, Circle 2, Salem. (Petitioner) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Ms. N.V. Lakshmi, Advocate ŮȑथŎ की ओर से/Respondent by : Shri Sajit Kumar, JCIT सुनवाई की तारीख/ Date of hearing : 12.08.2022 घोषणा की तारीख /Date of Pronouncement : 12.08.2022 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. No. 933/Chny/2019 dated 03.02.2020 relevant to the assessment year 2004-05. 2. When the Miscellaneous Petition was taken up for hearing, by filing Form-3 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 settled. Therefore, the Miscellaneous Petition filed by the assessee becomes M.P. No.86/Chny/20 2 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-3 issued by the Designated Authority. Since, the disputed tax matter has already been settled by issuing Form-3 by the Designated Authority dated 11.12.2020 for the assessment year under consideration; we are of the considered opinion that the Miscellaneous Petition filed by the assessee is not maintainable and liable to be dismissed. Accordingly, the miscellaneous petition filed by the assessee is dismissed. 5. In the result, the miscellaneous petition filed by the assessee is dismissed. Order pronounced on 12 th August, 2022 at Chennai. Sd/- (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 12.08.2022 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.