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

MA 232/CHNY/2022

AI Insights

The case revolves around Shri Ravichandra Mannar Naidu, who initially opted for the Vivad-se-Vishwas Scheme, 2020 to resolve his pending income tax dispute for the assessment year 2014-15. His appeal was dismissed as withdrawn by the Tribunal on 18.02.2021, following his application under the scheme. However, after the designated authority rejected his application due to non-compliance with the payment deadline, Shri Naidu filed a Miscellaneous Application seeking the restoration of his appeal. The Tribunal, acknowledging the circumstances and the liberty granted in the initial dismissal, allowed the M.A and restored the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 361169 (ITAT-CHENNAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2014-2015
• Laws Referred To: Vivad-se-Vishwas Scheme, 2020, Direct Tax Vivad-se-Vishwas Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOUTHAMI MANIVASAGAM
• Assessee Lawyers: R. VENKATARANARAYANAN

Judgement Text

"आयकर अपीलीय अिधकरण, ‘सी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI \u0019ी मनु क ुमा र िग र, \u0011ा ियक सद एवं \u0019ी जगदीश, लेखा सद क े सम' BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER M.A No.232/Chny/2022 (Arising out of ITA No.3101/Chny/2017) िनधा (रण वष( /Assessment Year: 2014-15 Shri Ravichandra Mannar Naidu, Door No.5/3, Muthurangan Block Sivaguru Street, Jaffarkhanpet, Chennai – 600 083. [PAN: AJOPM 6388E] Vs. The Income Tax Officer, Non Corporate Ward-2(3), Chennai. (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीलाथ+ की ओर से/ Appellant by : Shri R. Venkataranarayanan, Advocate -.थ+ की ओर से /Respondent by : Ms. Gouthami Manivasagam, JCIT सुनवाई की तारीख/Date of Hearing : 16.05.2025 घोषणा की तारीख /Date of Pronouncement : 21.05.2025 आदेश / O R D E R PER JAGADISH, A.M : By way of this Miscellaneous Application (hereinafter “M.A”), the assessee seeks recall of the order passed by the Tribunal in ITA No.3101/Chny/2017 dated 18.02.2021, wherein the appeal was dismissed as withdrawn on account of the assessee having opted for Vivad-se-Vishwas Scheme, 2020 (hereinafter “VSVS, 2020”). M.A No.232/Chny/2022 :- 2 -: 2. The Ld. Authorized Representative (A.R) of the assessee has submitted that the assessee vide letter dated 15.02.2021 had submitted that he wanted to utilize the direct taxes VSVS, 2020 to settle the pending dispute in ITA No.3101/Chny/2017 and had filed Form No.1 & 2 and awaiting for Form No-3 from the designated authority. The Ld. AR further submitted that the Hon’ble ITAT, accordingly passed the order dated 18.02.2021, dismissing the appeal as withdrawn with liberty to the assessee to seek restoration of the appeal in the event the designated authority rejected the application filed u/s. 4 of the Direct Tax VSVS Act. The Ld AR submitted that the assessee’s application under the VSVS was subsequently rejected due to his inability to pay the tax within the permitted time owing to the Covid-19 situation. Accordingly, the Ld. AR now seeks restoration of the appeal in accordance with the liberty granted by the Hon’ble Tribunal. 3. We have heard the rival submissions, and perused the materials available on record. We find that the appeal in ITA No.3101/Chny/2024 was dismissed as withdrawn as the assessee had opted for the VSVS, 2020 by filling Form No1 and Form No 2. However, the Hon’ble Tribunal, while dismissing the appeal, had granted liberty to the assessee to seek restoration of the appeal in the event designated M.A No.232/Chny/2022 :- 3 -: authority for any reason rejects the application filed by the assessee u/s. 4 of the said Act. As the assessee’s application for availing VSVS has been rejected by the designated authority, the assessee has filled Miscellaneous Application to restore the appeal. Accordingly, the order passed by Tribunal, supra, is recalled and the appeal is restored back to its original status. The registry is directed to fix the appeal for regular hearing before regular bench after intimating both the sides. In view of the above, the M.A filed by the assessee is allowed. 4. In the result, the M.A filed by the assessee is allowed. Order pronounced on 21st May, 2025. Sd/- Sd/- (मनु क ुमार िग र) (Manu Kumar Giri) \u0001याियक \u0001याियक \u0001याियक \u0001याियक सद\bय सद\bय सद\bय सद\bय / Judicial Member (जगदीश) (Jagadish) लेखा सद /Accountant Member चे\u0010नई/Chennai, \u0013दनांक/Dated: 21st May, 2025. EDN/- आदेश क\u0016 \bितिल\u0019प अ\u001aे\u0019षत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b थ\u0007/Respondent 3. आयकर आयु\u000f/CIT, Chennai 4. िवभागीय \bितिनिध/DR 5. गाड\u0018 फाईल/GF "