PALANISAMY JEEVANANTHAM,SALEM vs. ITO, WARD-1(6),, SALEM

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ITA 2344/CHNY/2024Status: DisposedITAT Chennai03 March 2025AY 2013-14Bench: Shri S.S. Viswanethra Ravi (Judicial Member), Shri Jagadish (Accountant Member)6 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad-se-Vishwas Scheme and requested the appeal be treated as withdrawn. The appeal was dismissed as withdrawn.

What were the facts?

The assessee opted for the Vivad-se-Vishwas Scheme 2024 and filed Form No.2 for the Assessment Year 2013-14. The assessee's representative submitted that the appeal may be treated as withdrawn.

What were the issues?

Whether the appeal can be dismissed as withdrawn when the assessee opts for the Vivad-se-Vishwas Scheme.

Which sections of the Income-tax Act were involved?

DTVSV 2024

AI-generated summary — verify with the full judgment below

Before: Shri S.S. Viswanethra Ravi & Shri Jagadish

Hearing: 03.03.2025Pronounced: 03.03.2025

Year: 2013-14 Palanisamy Jeevanantham, Vs. The Income Tax Officer, Army Medical Corps Army Hospital R Ward 1(6), and R, B Block, Ground Floor, Dhaula Salem. Kuon, Delhi Cantt., Delhi 110 010. Presently residing at No. 61/20, Mariamman Koil Back Side, Salem Camp (PO), Mettur Dam, Salem 646 456. [PAN:AHCPJ8754D] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Shri P.M. Kathir, Advocate by virtual ��थ� की ओर से/Respondent by : Ms. Gauthami Manivasagam, JCIT सुनवाई की तारीख/ Date of hearing : 03.03.2025 घोषणा की तारीख /Date of Pronouncement : 03.03.2025 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 25.07.2024 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhifor the assessment year 2013-14.

2.

When the appeal was taken up for hearing, by filing a letter dated 01.03.2025 along with Form No. 2 under DTVSV 2024, which was issued by the Designated Authority, the ld. AR Shri P.M. Kathir, Advocate submits that the assessee has opted to avail the Vivad-se- Vishwas Scheme 2024 for the above assessment year under consideration. He has further submitted that the appeal filed by the assessee may be treated as withdrawn.

3.

The ld. DR Ms. Gauthami Manivasagam, JCIT did not oppose to the submissions of the ld. AR.

4.

Having heard both the parties, we note that the assessee opted for the Vivad-se-Vishwas Scheme 2024 and filed Form No.2 vide Acknowledgement No. 869311131130225 dated 13.02.2025 for AY 2013-14 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. Thus, the appeal filed by the assessee is dismissed as withdrawn.

5.

In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open Court on 3rd March, 2025 at Chennai.

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