Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “D” BENCH, CHENNAI
Before: SHRI C.M. GARG, JM & SHRI ARUN KHODPIA, AM
आयकर अपीलीय अधिकरण ’डी’ न्यायपीठ चेन्नई में। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI BEFORE SHRI C.M. GARG, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ (धििाारण वर्ा / Assessment Year : 2014-2015) M. Irshad Ali, V The ITO, Non-Corporate Ward- No.3, 5th Cross Street, s 1(2), Chennai Shastri Nagar, Adyar, Chennai-600020 PAN No. : AAAPI 6833 M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : Shri Anish, Advocate िाजस्व की ओर से /Revenue by : Shri G. Johnson, Addl. CIT DR सुिवाई की तािीख / Date of Hearing : 22/02/2022 घोषणा की तािीख/Date of Pronouncement : 22/02/2022 आदेश / O R D E R Per Bench :
This is an appeal filed by the assessee against the order of the CIT(A)-2, Chennai, dated 26.11.2019 for the assessment year 2014- 15.
At the outset, ld A.R. of the assessee has submitted that the assessee has preferred an application in Form No.1 & 2 under "Vivad Se Visvash Scheme" 2020 to settle the dispute involved in the said appeal and copy of the same has been filed before this bench. He submitted that the appeal of the assessee may be disposed off accordingly.
Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, we dismiss the appeal of the assessee treating the same as withdrawn. We also make it clear that in a situation, if the grievance of assessee for the year under consideration could not be resolved under Vivad se Vishwas scheme, then the assessee would be entitled to seek recall of this dismissal order by filing a miscellaneous application.
In the result, the appeal filed by the assessee is dismissed as withdrawn.