PANNATHOTA RAVINDRANATH REDDY,ANANTHAPUR vs. ITO WARD 2, PONDICHERRY
आयकर अपीलीय अिधकरण,‘डी’ Ɋायपीठ,चेɄई
IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI
ŵी जॉजŊ जॉजŊ के., उपाȯƗ एवं ŵी एस.आर.रघुनाथा, लेखा सद˟ के समƗ
BEFORE SHRI GEORGE GEORGE K., VICE-PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER
आयकरअपीलसं./ITA No.: 302/Chny/2025
िनधाŊरणवषŊ / Assessment Year: 2011-12
Pannathota Ravindranath Reddy,
6-45, Balapuram, Ananthapur,
Andhra Pradesh 515 414. [PAN: AIHPR-3763-J]
Vs.
Income Tax Officer,
Ward - 2,
Puducherry.
(अपीलाथŎ/Appellant)
(ŮȑथŎ/Respondent)
अपीलाथŎ की ओर से / Appellant by :
Shri Kumar Pal Jain by Virtual
ŮȑथŎ की ओर से/Respondent by :
Shri A. Sasikumar, CIT
सुनवाई की तारीख/ Date of hearing
:
19.03.2025
घोषणा की तारीख /Date of Pronouncement
:
21.03.2025
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 30.10.2024 and pertains to assessment year 2017-18. 2. When this appeal was taken up for hearing, by filing an application along with Form No. 1 under DTVSV 2024, the ld. AR for the assessee has submitted that the assessee has opted to avail the Vivad-se-
Vishwas Scheme 2024 and Form No. 2 was also filed, which was issued
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ITA. No: 302/Chny/2025
by the Designated Authority. He has further submitted that the appeal filed by the assessee may be treated as withdrawn.
The ld. DR did not oppose to the submissions of the ld. AR.
Having heard both the parties, we note that the assessee opted for the Vivad-se-Vishwas Scheme 2024 and the Designated Authority issued Form No.2 vide Acknowledgement No. 870163311140225 dated 14.02.2025 for AY 2011-12 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 In view of the above facts and circumstances, the appeal filed by the assessee is liable to be dismissed as withdrawn as prayed by the ld.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. However, it is open to the assessee to approach the Tribunal by filing an appropriate application in the event of any prejudice caused in respect of the settlement of tax dispute under the Vivad-se-Vishwas Scheme 2024. 5. In the result, all the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the court on 21st March, 2025 at Chennai. (जॉजŊ जॉजŊ के.) (GEORGE GEORGE K) उपाȯƗ /VICE PRESIDENT (एस. आर.रघुनाथा) (S. R. RAGHUNATHA) लेखासद˟/ACCOUNTANT MEMBER
चे᳖ई/Chennai,
ᳰदनांक/Dated, the 21st March, 2025
Vm/-
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ITA. No: 302/Chny/2025
आदेशकीŮितिलिपअŤेिषत/Copy to:
अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3.आयकर आयुƅ/CIT 4. िवभागीय Ůितिनिध/DR 5. गाडŊ फाईल/GF