VENKATARAMANI IYER KALYANARAMAN,COIMBATORE vs. INCOME TAX OFFICER, NON CORP WARD 1(4), CBE, COIMBATORE
आयकर अपीलीय अिधकरण, ’ए’ Ɋायपीठ, चेɄई
IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI
ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी एस.आर. रगुनाथॎ, लेखा सद˟ के समƗ
Before Shri S.S. Viswanethra Ravi, Judicial Member &
Shri S.R. Raghunatha, Accountant Member
आयकर अपील सं./I.T.A. No.3057/Chny/2024
िनधाŊरण वषŊ/Assessment Year: 2011-12
Venkataramani Iyer Kalyanaraman,
Resi. No. 146A, Chinnamal Street,
K.K. Pudur, Coimbatore 641 038. [PAN:AEKPK0781N]
Vs. The Income Tax Officer,
Non Corporate Ward 1(4),
Coimbatore.
(अपीलाथŎ/Appellant)
(ŮȑथŎ/Respondent)
अपीलाथŎ की ओर से / Appellant by :
None
ŮȑथŎ की ओर से/Respondent by :
Ms. Sandhya Rani Kure, JCIT
सुनवाई की तारीख/ Date of hearing :
11.03.2025
घोषणा की तारीख /Date of Pronouncement
:
11.03.2025
आदेश /O R D E R
PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:
This appeal filed by the assessee is directed against the order dated 13.11.2024 passed by the ld. Commissioner of Income Tax
(Appeals), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2011-12. 2. We find no representation on behalf of the assessee or any application filed seeking adjournment. Thus, the assessee called
I.T.A. No.3057/Chny/24
2
absent and set exparte. However, the assessee filed a letter dated
08.03.2025 along with Form 2 under DTVSV 2024 for opting to avail the Vivad-se-Vishwas Scheme 2024, which was issued by the Designated Authority and also Form 3 and prayed for withdrawal of the appeal filed by the assessee.
The ld. Ms. Sandhya Rani Kure, JCIT did not oppose to the written submission of the assessee.
We note that the assessee opted for the Vivad-se-Vishwas Scheme 2024 and the Designated Authority issued Form No.2 vide Acknowledgement No. 755971861171224 dated 17.12.2024 for the 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 In view of the above facts and circumstances, the appeal filed by the assessee is liable to be dismissed as withdrawn as prayed in the written submission. 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. I.T.A. No.3057/Chny/24 3 5. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 11th March, 2025 at Chennai. (S.R. RAGHUNATHA) ACCOUNTANT MEMBER Chennai, Dated, 11.03.2025
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.