PALANISAMY JEEVANANTHAM,SALEM vs. ITO, WARD-1(6),, SALEM
आयकर अपीलीय अिधकरण, ’बी’ Ɋायपीठ, चेɄई
IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI
ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी जगदीश, लेखा सद˟ के समƗ ।
Before Shri S.S. Viswanethra Ravi, Judicial Member &
Shri Jagadish, Accountant Member
आयकर अपील सं./I.T.A. No.2344/Chny/2024
िनधाŊरण वषŊ/Assessment Year: 2013-14
Palanisamy Jeevanantham,
Army Medical Corps Army Hospital R and R, B Block, Ground Floor, Dhaula
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]
Vs. The Income Tax Officer,
Ward 1(6),
Salem.
(अपीलाथŎ/Appellant)
(ŮȑथŎ/Respondent)
अपीलाथŎ की ओर से / Appellant by :
Shri P.M. Kathir, Advocate by virtual
ŮȑथŎ 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. I.T.A. No.2344/Chny/24
2
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 He has further submitted that the appeal filed by the assessee may be treated as withdrawn.
The ld. DR Ms. Gauthami Manivasagam, JCIT 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 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 In view of the above facts and circumstances, the appeal filed by the assessee is liable to be dismissed as withdrawn as prayed by the ld.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
I.T.A. No.2344/Chny/24
3
2024. Thus, the appeal filed by the assessee is dismissed as withdrawn.
In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open Court on 3rd March, 2025 at Chennai. (JAGADISH) ACCOUNTANT MEMBER Chennai, Dated, 03.03.2025
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.