INCOME TAX OFFICER, CHENNAI vs. A C M MEDICAL FOUNDATION, CHENNAI
आयकर अपीलीय अिधकरण, ‘ए’ ायपीठ, चेई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘A’ BENCH: CHENNAI
ी एबी टी. वक , ाियक सद! एवं ी जगदीश, लेखा सद! के सम(
BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.1525/Chny/2024
िनधा9रण वष9 /Assessment Year: 2019-20
The Income
Tax
Officer
(Exemptions),
Ward-4,
MAC/ICH Building,
VHS Campus, TTTI Post,
Chennai – 600 113. PAN: AAACA 5663N]
(अपीलाथ/Appellant)
( यथ/Respondent)
अपीलाथ की ओर से/ Assessee by :
Shri R. Sudarmani, Advocate for Shri R. Vijayaraghavan, Advocate
GHथ की ओर से /Revenue by :
Ms. Babitha, JCIT (Virtual)
सुनवाई की तारीख/Date of Hearing
:
31.01.2025
घोषणा की तारीख /Date of Pronouncement
:
24.02.2025
आदेश / O R D E R
PER JAGADISH, A.M : Aforesaid appeal filed by the Revenue for Assessment Year (AY) 2019-20 arising out of the order of Learned Commissioner of Income Tax, Appeal, Addl/JCIT(A)-2, Noida dated 29.03.2024. 2. The Ld. Authorized Representative (A.R) of the assessee, at the outset stated that assessee has opted for Direct Tax Vivad-se-Vishwas :- 2 -:
Scheme, 2024 and therefore, wants to withdraw the appeal. The Ld.
A.R has submitted a copy of Form-1 filed by the assessee and Form-2
issued by the designated authority in support of its contention.
We have heard both the sides, and perused the materials available on record. In this case, the assessee has opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024 by filing Form-1. The Designated Authority has also issued Form No.2 for the settlement of pending tax dispute. The Ld. AR has now made a request to withdraw the appeal. We allow the assessee to withdraw the appeal and dismiss the appeal as withdrawn. 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 Direct Tax Vivad-se-Vishwas Scheme, 2024. 5. In the result, the appeal filed by the Revenue is dismissed as withdrawn. Order pronounced on 24th February, 2025. (एबी टी. वक ) (ABY. T. Varkey) ाियक सद! / Judicial Member (जगदीश) (Jagadish) लेखा सद! /Accountant Member चेनई/Chennai, दनांक/Dated: 24th February, 2025. EDN/- :- 3 -:
आदेश क ितिलप अेषत/Copy to:
1. अपीलाथ/Appellant
2. थ/Respondent
3. आयकर आयु/CIT, Chennai
4. िवभागीय ितिनिध/DR
5. गाड फाईल/GF