SHRI UTTAM CHUNNILAL JAIN,CHENNAI vs. ITO, NCC-9(1), CHENNAI

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ITA 3392/CHNY/2019Status: DisposedITAT Chennai26 May 2022AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's request and the fact that the necessary forms for the Vivad se Vishwas scheme were obtained. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee wished to utilize the 'Vivad se Vishwas Scheme, 2020' to settle a pending tax dispute. The assessee had filed the necessary forms and obtained confirmation from the designated authority.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGHAND SHRI GIRISH AGRAWAL

Hearing: 26.05.2022Pronounced: 26.05.2022

आयकर अपीलीय अिधकरण, ‘ए’ �यायपीठ, चे�ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI �ी महावीर �संह, उपा�य� एवं �ी �गर�श अ�वाल, लेखा सद�य के सम� BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3392/CHNY/2019 िनधा�रण वष� /Assessment Year: 2011-12 Shri. Uttam Chunnilal Jain, Income Tax Officer, No. 127/A, Flat No. 6051, v. NCC-9(1), Room No. 211, 2nd Floor, T.V.H Lumbini Sqaure Appt., Bricklim Road, Purushawalkam, Wanaparthy Block, Aayakr Chennai – 600 007. Bhavan, No. 121, M.G. Road, Chennai – 034. PAN: AAFPJ-3365-A (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/Appellant by : Shri. D. Anand, Advocate ��यथ� क� ओर से/Respondent by : Shri AR V Sreenivasan, Addl. CIT सुनवाई क� तार�ख/Date of Hearing : 26.05.2022 घोषणा क� तार�ख/Date of Pronouncement : 26.05.2022 आदेश /O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-10, Chennai, in dated 22.10.2019 against the order of the ACIT, Non Corporate Circle-9(1), Chennai passed u/s. 143(3) r.w.s 147 of the Income Tax Act, 1961 (herein after referred to as “the Act”) dated 23.12.2018.

2 Shri. Uttam Chunnilal Jain

2.

At the time of hearing, learned counsels for the assessee has submitted vide letter dated 26.05.2022 that the assessee wanted to utilize the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending dispute relating to Direct Taxes and in this regard the assessee has filed Form No. 1 and Form 2 and obtained Form No. 3 & 5 from the designated authority.

3.

The Bench has considered the material. Since the assessee has already obtained Form No.3 & 5 and seeks withdrawal of appeal, therefore, we dismiss the appeal filed by the assessee, supra, as withdrawn.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced on 26th May, 2022 at Chennai.

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