GOBIPALAYAM RAMANAGOUNDER NATARAJAN,ERODE vs. ITO WARD 2(1), ERODE
आयकर अपीलीय अिधकरण, ‘ए’ यायपीठ, चे ई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘A’ BENCH: CHENNAI
ी एबी टी. वक
, ाियक सद एवं
एवं
एवं
एवं
ी मनोज कुमार अवाल, लेखा सद के सम
BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER
आयकर अपील सं./ITA Nos.2840 & 2841/Chny/2024
िनधारण वष/Assessment Year: 2017-18
Gobipalayam Ramanagounder-
Natarajan,
2/654, South Street,
Aluikkuzhi,
Gobichettipalayam,
Erode-638 452. v.
The ITO,
Ward-2(1),
Erode.
[PAN: AMIPN 0290 P]
(अपीलाथ/Appellant)
(यथ/Respondent)
अपीलाथ क ओर से/ Appellant by :
Mr.S. Bhupendran, Advocate
(Virtual)
यथ क ओर से /Respondent by :
Dr. I. Roopa, Addl.CIT
सुनवाईकतारीख/Date of Hearing
:
28.02.2025
घोषणाकतारीख /Date of Pronouncement
:
28.02.2025
आदेश / O R D E R
PER BENCH:
These are appeals preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC,
(hereinafter referred to as ‘Ld.CIT(A)‘), Delhi, for dated 26.08.2024
for the Assessment Year (hereinafter referred to as ‘AY‘) 2017-18. ITA Nos.2840 & 2841/Chny/204 (AY 2017-18)
Gobipalayam Ramanagounder Natarajan
:: 2 ::
At the outset, the Ld. Counsel for the assessee submitted that there is a delay of ‘7’ days in filing of these appeals. Since assessee was prevented by sufficient cause, the Ld. Counsel for the assessee prayed for condonation of delay, for which, the Ld.DR didn’t raise any objection and hence, we condone the delay of ‘7’ days. 3. At the outset, the Ld.AR of the assessee brought to our notice that assessee has opted for Vivad-Se-Vishwas Scheme, 2024 (hereinafter in short ‘VSVS-2024’) and pursuant to it, assessee has filed Form-1 vide Acknowledgment No.861040430050225 & 861148500050225, and pursuant to which the designated authority [PCIT] has issued Form-2, dated 17.02.2025, copies of which are filed before us. And that the assessee is remitting of Rs.2,67,255/- & Rs.31,451/- to settle the issue under VSVS-2024. Therefore, before us, the assessee expressed its desire to withdraw the appeals and the Revenue doesn’t object to such a proposal. Therefore, we allow the request of the assessee to withdraw the appeals. 4. In the light of the aforesaid discussion, appeals stand dismissed as withdrawn.
ITA Nos.2840 & 2841/Chny/204 (AY 2017-18)
Gobipalayam Ramanagounder Natarajan
:: 3 ::
In the result, appeals filed by the assessee are dismissed as withdrawn under VSVS-2024. Order pronounced on the 28th day of February, 2025, in Chennai. (मनोज कुमार अवाल) (MANOJ KUMAR AGGARWAL) लेखा सदय/ACCOUNTANT MEMBER (एबी टी. वक ) (ABY T. VARKEY) याियक सदय/JUDICIAL MEMBER चे ई/Chennai, !दनांक/Dated: 28th February, 2025. TLN आदेश क ितिलिप अ$ेिषत/Copy to:
अपीलाथ /Appellant 2. थ /Respondent 3. आयकरआयु/CIT, Chennai / Madurai / Salem / Coimbatore.
िवभागीय ितिनिध/DR 5. गाड फाईल/GF