DAMODARAN PADMA,,CHENNAI vs. ITO, CORPORATE WARD-6(3), CHENNAI

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ITA 3162/CHNY/2024Status: DisposedITAT Chennai18 February 2025AY 2016-17Bench: SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the assessee's decision to opt for the Vivad Se Vishwas Scheme and accordingly dismissed the appeal as withdrawn. Liberty was granted to revive the appeal if the scheme settlement was unsuccessful.

What were the facts?

The assessee's appeal was directed against an order passed under Section 250 of the Income Tax Act, 1961. The assessee filed a letter stating they had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE KAND SHRI S.R. RAGHUNATHA

Hearing: 18.02.2025

आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"न IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" 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.: 3162/CHNY/2024 िनधा"रण वष"/Assessment Year: 2016-17 Smt.Damodaran Padma, Income Tax Officer, 26/27, Erabalu Chetty Street, Vs. Corporate Ward-6(3) Mannadi,Chennai-600 001. Chennai. PAN: AFXPP-8280-M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Mr. P.M. Kathir, Advocate ""यथ" क" ओर से/Respondent by : Ms.Gauthami Manivasagam, JCIT सुनवाई क" तारीख/Date of Hearing : 18.02.2025 घोषणा क" तारीख/Date of Pronouncement : .02.2025 आदेश /O R D E R PER GEORGE GEORGE K, VICE PRESIDENT:

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