J.L. INFRASTRUCTURE PVT. LTD.,CHENNAI vs. DCIT, CORPORATE CIRCLE-2(2), CHENNAI
आयकर अपीलीय अिधकरण, ’ए’ Ɋायपीठ, चेɄई
IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI
ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी रȉेश नंदन सहाय, लेखा सद˟ के समƗ
Before Shri S.S. Viswanethra Ravi, Judicial Member &
Shri Ratnesh Nandan Sahay, Accountant Member
आयकर अपील सं./I.T.A. No.1911/Chny/2025
िनधाŊरण वषŊ/Assessment Year: 2017-18
J L. Infrastructures Private Limited,
12/5, Ayyasamy Street, West
Tambaram, Chennai 600 045. [PAN:AABCJ9786E]
Vs. The Deputy Commissioner of Income Tax,
Corporate Circle 2(2),
Chennai.
(अपीलाथŎ/Appellant)
(ŮȑथŎ/Respondent)
अपीलाथŎ की ओर से / Appellant by :
Shri K. Balasubramanian, Advocate
ŮȑथŎ की ओर से/Respondent by :
Shri N. Madan Kumar, JCIT
सुनवाई की तारीख/ Date of hearing :
17.10.2025
घोषणा की तारीख /Date of Pronouncement
:
17.10.2025
आदेश /O R D E R
PER RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER:
This appeal filed by the assessee is directed against the order dated 24.06.2025 passed by the ld. Commissioner of Income Tax
(Appeals), National Faceless Appeal Centre [NFAC], Delhi, for the assessment year 2017-18. 2. When the appeal was taken up for hearing, the ld. AR Shri K.
Balasubramanian, Advocate placed on record Form 2 vide DIN/
I.T.A. No.1911/Chny/25
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Acknowledgement No. 805919701100925 issued by the ld. PCIT, having opted for the Vivad-se-Vishwas Scheme 2024 towards settlement of pending tax dispute and accordingly prayed to dismiss the appeal as withdrawn. He further prayed to issue a direction to the Assessing Officer not to pass any order giving effect to CIT(A)’s direction and drew our attention to para 5 (vi) at page 5 of the impugned order.
The ld. DR Shri N. Madan Kumar, JCIT did not object for the same.
Considering the above, we dismiss the appeal as withdrawn in view of issuance of Form 2 by the ld. PCIT and also directed the Assessing Officer not to give any effect order in terms of the directions of the ld. CIT(A) vide order dated 24.06.2025 vide para 5(vi) of the impugned order. In case, any order is passed by the Assessing Officer in pursuance of the directions of the ld. CIT(A), the said order should be treated as deemed to have been not passed and it is held to be invalid in view of issuance of Form 2 on account of settling the disputed tax under VSVS 2024 Scheme. Thus, the appeal of the assessee is dismissed as withdrawn with the above directions.
I.T.A. No.1911/Chny/25
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In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open Court on 17th October, 2025 at Chennai. (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 17.10.2025
Vm/-
आदेश की Ůितिलिप अŤेिषत/Copy to:
1. अपीलाथŎ/Appellant,
2.ŮȑथŎ/ Respondent,
3. आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem
4. िवभागीय Ůितिनिध/DR &
5. गाडŊ फाईल/GF.