VEENAMPALAYAM KARUPPANNAN SUBRAMANIAM, REP/BY LEGAL HEIRS,ERODE vs. DCIT, CIRCLE-1, ERODE

आयकर अपील
य अ धकरण, ‘बी ’ यायपीठ, चेन
IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI
ी जॉज जॉज के, , , , उपाय एवं ी एस.आर.रघुनाथा, , , , लेखा सद$य के सम
BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND
SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER

आयकर अपील सं./ITA No.: 3127/CHNY/2024
िनधारण वष/Assessment Year: 2017-18

Mrs.S.Radhamani, L/H of late Mr.Veenampalayam
Karuppanan Subramaniam,
16-A, Palapalayam Thiruvachi Village,
Perundurai Taluk, Near NH 47 Fourway
Erode-638 052. PAN: DUSPS-7433-E

Vs.
Deputy Commissioner of Income Tax,
Circle-1
Erode.
(अपीलाथ/Appellant)

( यथ/Respondent)

अपीलाथ क ओर से/Appellant by : Mr.S.Bhupendran, Advocate (Virtual)

यथ क ओर से/Respondent by : Ms.Gouthami Manivasagam, JCIT
Addl.CIT

सुनवाई क तारीख/Date of Hearing : 25.02.2025
घोषणा क तारीख/Date of Pronouncement : 25.02.2025

आदेश /O R D E R

PER GEORGE GEORGE K, VICE PRESIDENT:

This appeal at the instance of Mrs.S.Radhamani Legal Heir of the assessee [late Mr.Veenampalayam Karuppanan Subramaniam] is directed against CIT(A) - NFAC order dated 13.11.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called
‘the Act’). The relevant Assessment Year is 2017-18. 2. At the outset, it is noticed that the ld.AR for the assessee filed letter dated 14.01.2025 of Smt. S.Radhamani, Legal Heir of the assessee late Mr. V.K.Subramaniam, enclosing therewith Form
No.2 issued by the PCIT under the VSVS Scheme, 2024 for withdrawal of appeal stating that she has opted for Direct Tax Vivad
Se Vishwas Scheme, 2024. In light of the above, we dismiss the appeal on behalf of the assessee as withdrawn. However, liberty is given to the L/H of assessee to seek revival of appeal, in case she remains unsuccessful in settlement of appeal under the scheme.
3. In the result, the appeal filed on behalf of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 25th of February, 2025. (एस.आर. रघुनाथा)
(S.R. RAGHUNATHA)
लेखा सद$य/ACCOUNTANT MEMBER
(जॉज जॉज के)
(GEORGE GEORGE K)
उपाय /VICE PRESIDENT

चेनई/Chennai,
'दनांक/Dated, the 25th of February, 2025

DS
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