SHRI RAVICHANDRA MANNAR NIDU,CHENNAI V. ITO NON CORPORATE WARD 2 (3), CHENNAI

ITA 3101/CHNY/2017

AI Insights

This case involves an appeal by Shri Ravichandra Mannar Naidu against the order of the Commissioner of Income Tax (Appeals)-2, Chennai, for the Assessment Year 2014-15. The appeal was initially filed challenging certain decisions made by the Income Tax Officer, Non-Corporate Ward-2(3), Chennai. However, during the proceedings, the assessee decided to withdraw the appeal to participate in the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024, a government initiative aimed at settling tax disputes. The tribunal acknowledged the withdrawal and dismissed the appeal accordingly, providing an option for restoration if the DTVSV process does not resolve the issues.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785347 (ITAT-CHENNAI)
• Duration Of Justice: 7 year(s) 10 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 18-12-2017
• Laws Referred To: Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANITHA
• Assessee Lawyers: SRI HARINI

Judgement Text

"आयकर अपीलीय अधिकरण, ‘सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय श्री मनु क ुमार गिरि, न्यागयक सदस्य एवं माननीय श्री एस.आर.रघुनाथा ,लेखा सदस्य क े समक्ष । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3101/Chny/2017 ननिाारण वर्ा/Assessment Year: 2014-15 Shri Ravichandra Mannar Naidu, Door No.5/3, Muthurangan Block, Sivaguru Street, Jaffarkhanpet, Chennai-600 083. [PAN: AJOPM6388E] v. Income Tax Officer, Non-Corporate Ward-2(3), Chennai. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by : Ms.Sriharini, Advocate for Mr.R.Vijayaraghavan, Advocate. प्रत्यर्थी की ओर से /Respondent by : Ms. Anitha, Addl.CIT सुनवाईकीतारीख/Date of Hearing : 21.08.2025 घोर्णाकीतारीख /Date of Pronouncement : 28.10.2025 आदेश / O R D E R PER MANU KUMAR GIRI, JM: This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals)-2, Chennai [CIT(A)] dated 23.10.2017 for Assessment Year 2014-15. 2. At the outset, the ld. counsel for the assessee submitted a letter dated 07.08.2025 wherein stated the present appeal is intended to be withdrawn by the appellant, for the purpose of opting the benefit under the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024. Assessee also informed that in captioned appeal Form Nos.2 DTVSV is issued for Printed from counselvise.com ITA No.3101/Chny/2017 (AY-2014-15) Shri Ravichandra Mannar Naidu Page 2 of 2 the Assessment Years 2014-15 vide acknowledgment Number 489862941290725 dated 29.07.2025. 3. Accordingly, noting the fact that the assessee is opted for resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024, we treat this appeal being dismissed as withdrawn. 4. The assessee is given liberty for restoration of the present appeal in case the resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024 is failed. 5. In the result, the appeal filed by the assessee in ITA No. 3101/Chny/2017 is dismissed as withdrawn. Order pronounced in the open court on 28th, day of October, 2025 at Chennai. Sd/- (एस.आर.रघुनाथा) (S. R. RAGHUNATHA) लेखा सदस्य/ACCOUNTANT MEMBER Sd/- (मनु क ुमाि गिरि) (MANU KUMAR GIRI) न्यानयक सदस्य/JUDICIAL MEMBER चेन्नई/Chennai, ददनांक/Dated: 28th , October, 2025. KB 1. अपीलार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकरआयुक्त/CIT, Chennai / Madurai / Salem / Coimbatore. 4. विभागीयप्रविविवि/DR 5. गार्डफाईल/GF Printed from counselvise.com "