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SUBRAMANI KUPPANA CHETTIAR,COIMBATORE vs. ITO, NCW-1(2), COIMBATORE

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ITA 3202/CHNY/2024[2017-18]Status: DisposedITAT Chennai19 February 20252 pages

आयकर अपीलȣय अͬधकरण, ‘बी’ Ûयायपीठ, चेÛन
IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI
Įी जॉज[ जॉज[ के, उपाÚय¢ एवं Įी एस.आर.रघुनाथा, लेखा सदèय के सम¢
BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER

आयकर अपील सं./ITA No.: 3202/CHNY/2024
िनधाᭅरण वषᭅ/Assessment Year: 2017-18

Shri Subramani Kuppana Chettiar
New No.68, Old No.64,
Thanthai Periyar Nagar 4th Street,
Sowripalayam S.O.
Masakalipalayam,
Coimbatore-641028. PAN: AZPPS-0285-H

Vs.
Income Tax Officer,
Non-Corporate Ward-1(2)
Coimbatore.
(अपीलाथᱮ/Appellant)

(ᮧ᭜यथᱮ/Respondent)

अपीलाथᱮ कᳱ ओर से/Appellant by : Ms. N.V.Lakshmi, Advocate
ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Ms.Gauthami Manivasagam, JCIT

सुनवाई कᳱ तारीख/Date of Hearing : 19.02.2025
घोषणा कᳱ तारीख/Date of Pronouncement : 19.02.2025

आदेश /O R D E R

PER GEORGE GEORGE K, VICE PRESIDENT:

This appeal at the instance of the assessee is directed against
CIT(A) - NFAC order dated 22.10.2024, 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
Form No.2 issued by the PCIT under the VSVS Scheme, 2024 for withdrawal of appeal stating that the assessee has opted for Direct
Tax Vivad Se Vishwas Scheme, 2024. In light of the above, we dismiss the appeal of the assessee as withdrawn. However, liberty is given to the assessee to seek revival of appeal, in case assessee remains unsuccessful in settlement of appeal under the scheme.
3. In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the open court on 19th February, 2025. (एस.आर. रघुनाथा)
(S.R. RAGHUNATHA)
लेखा सदèय/ACCOUNTANT MEMBER
(जॉज[ जॉज[ के)
(GEORGE GEORGE K)
उपाÚय¢ /VICE PRESIDENT

चेÛनई/Chennai,
Ǒदनांक/Dated, the 19th February, 2025

DS
आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to:

1.

अपीलाथȸ/Appellant

2.

Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Chennai/Coimbatore 4. ͪवभागीय ĤǓतǓनͬध/DR 5. गाड[ फाईल/GF.

SUBRAMANI KUPPANA CHETTIAR,COIMBATORE vs ITO, NCW-1(2), COIMBATORE | BharatTax