SWAMYNATHAN ARTHI,SALEM vs. ITO WARD 1(6), SALEM
आयकर अपीलीय अिधकरण, ‘बी’ Ɋायपीठ, चेɄई
IN THE INCOME TAX APPELLATE TRIBUNAL
‘B’ BENCH, CHENNAI
ŵी मनु कुमार िगįर, Ɋाियक सद˟ एवं ŵी एस. आर. रघुनाथा, लेखा सद˟ के समƗ
BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER
आयकर अपील सं./ITA Nos.:757/Chny/2025
Swamynathan Arthi,
27A, Thelungar Street,
Sankaridrug S.O
Sankari, Salem– 637 301. vs.
ITO,
Ward - 1(6),
Salem.
[PAN:AIGPA-2088-N]
(अपीलाथŎ/Appellant)
(ŮȑथŎ/Respondent)
अपीलाथŎ की ओर से / Appellant by :
Shri S. Senthil Kumar, Advocate
ŮȑथŎ की ओर से/Respondent by :
Ms. Gouthami Manivasagam, J.C.I.T.
सुनवाई की तारीख/ Date of hearing
:
04.06.2025
घोषणा की तारीख /Date of Pronouncement
:
11.06.2025
आदेश /O R D E R
PER S. R. RAGHUNATHA, ACCOUNTANT MEMBER:
This appeal filed by the assessee is directed against the order passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre
(NFAC), Delhi, dated 14.01.2025 and pertains to assessment year 2012-13. 2. When this appeal was taken up for hearing, by filing an order for full and final settlement of tax arrears under sub section (2) of Section 92 r.w.s. 93 of the Finance
Act (No.2) Act, 2024 under DTVSV 2024, the ld. AR for the assessee has submitted that the assessee has availed the Vivad-se-Vishwas Scheme 2024. Hence, he has further submitted that the appeal filed by the assessee may be treated as withdrawn.
:-2-:
ITA. No: 757/Chny/2025
The ld. DR did not oppose to the submissions of the ld. AR.
Having heard both the parties, we note that the assessee has already availed the Vivad-se-Vishwas Scheme 2024 and the Designated Authority issued Form No.4 vide Acknowledgement No. 928485651080425 dated 08.04.2025 for AY 2012-13 towards settlement of pending tax dispute. In view of the above facts and circumstances, the appeal filed by the assessee is liable to be dismissed as withdrawn as prayed by the ld. AR.
In the result, all the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the court on 11th June, 2025 at Chennai. (मनु कुमार िगįर) (MANU KUMAR GIRI) Ɋाियक सद˟/Judicial Member (एस. आर. रघुनाथा) (S.R.RAGHUNATHA) लेखासद˟/Accountant Member चेɄई/Chennai, िदनांक/Dated, the 11th June, 2025 SP आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3.आयकर आयुƅ/CIT– Chennai/Coimbatore/Madurai/Salem 4. िवभागीय Ůितिनिध/DR 5. गाडŊ फाईल/GF