TAMILNADU CIVIL SUPPLIES CORPORATION,CHENNAI vs. ACIT, CIRCLE-3(1), CHENNAI

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ITA 1329/CHNY/2024Status: DisposedITAT Chennai15 January 2025AY 2018-19Bench: SHRI SS VISWANETHRA RAVI (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)2 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 assessee's counsel informed the tribunal that the assessee had opted for the VSVS scheme 2024 and wished to withdraw the appeal. Consequently, the Income Tax Appellate Tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee, Tamilnadu Civil Supplies Corporation, filed an appeal against an order dated 06.03.2024 passed by the CIT(A), National Faceless Appeal Center (NFAC), Delhi, under Section 250 of the Income Tax Act for the assessment year 2018-19.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the VSVS scheme 2024.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, ‘A’ BENCH: CHENNAI

Before: SHRI SS VISWANETHRA RAVI & SHRI AMITABH SHUKLA

Hearing: 15.01.2025Pronounced: 15.01.2025

Tamilnadu Civil Supplies Corporation Asst.Commissioner of Income No.10, Thambusamy Road, Tax, Kilpauk, Company Circle-3(1), Chennai-600 010. Chennai. [PAN: AABCT0551H] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee by : Ms.Sonali & Shri S.P.Chidambaram, Advocates. प्रत्यर्थी की ओर से /Revenue by : Shri G.Nantha Kumar, CIT सुिवाई की तारीख/Date of Hearing : 15.01.2025 घोर्णा की तारीख /Date of Pronouncement : 15.01.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M :

This appeal is filed against the order bearing DIN & Order No.ITBA/NFAC/S/250/2023-24/1062113132(1) dated 06.03.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2018- 19. Through the aforesaid appeal the assesse has challenged order u/s 250 dated 06.03.2024 passed by NFAC, Delhi.

Page - 1 - of 2 2.0 At the outset, the Ld. Counsel for the assessee has informed that the assesse has opted for VSVS scheme 2024 and hence would like to withdraw its appeal. 3.0 In view of the above, the appeal is dismissed as withdrawn. 4.0 In the result, the appeal of the assesse is dismissed.

Order pronounced on 15th , January-2025 at Chennai.

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