Income Tax Appellate Tribunal - Chennai
Ramadoss,, Chennai vs Ito, Ncw - 14 (5),, Chennai on 20 October, 2021
आयकर अपीलीय अिधकरण, 'डी' ायपीठ, चे ई।
IN THE INCOME TAX APPELLATE TRIBUNAL
'D' BENCH: CHENNAI
ी वी दु गाराव, ाियक सद एवं ी जी मंजूनाथा, लेखासद के सम'
BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND
SHRI G. MANJUNATHA, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.272/Chny/2020
िनधारण वष /Assessment Year: 2011-12
Shri Ramadoss, The Income Tax Officer,
C/o. Inbaraj M, F1, LV Prasad Road, Non Corporate Ward-14(5),
Dhanalakshmi Colony, Vadapalani, Vs. Chennai.
Chennai - 600 026.
[PAN: AMZPR 3865P]
(अपीलाथ)/Appellant) (*+थ)/Respondent)
अपीलाथ) की ओर से / Appellant by : None
*+थ) की ओर से /Respondent by : Mrs. R. Anitha, Addl. CIT
सुनवाई की तारीख/Date of Hearing : 20.10.2021
घोषणाकी तारीख /Date of Pronouncement : 20.10.2021
आदे श / O R D E R
Per V. Durga Rao, Judicial Member:
This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)-14, Chennai in I.T.A No.98/CIT(A)-14/2018-19 dated 27.11.2019 relevant to the Assessment Year 2011-12.
I.T.A No.272/Chny/2020
:- 2 -:
2. When this appeal is taken up for hearing, none appeared on behalf of the assessee. The learned Counsel for the assessee vide letter dated 28.09.2021 has submitted that the assessee has opted to avail the Vivad-se-Vishwas Scheme 2020 and Form No.3 was also issued. He has also submitted that he may be permitted to withdraw the appeal.
3. On the other hand, the learned Departmental Representative has not raised any objection to the submissions of the learned Counsel for the assessee.
4. We have heard both the sides, perused the materials available on record and gone through the orders of the authorities below.
5. In this case, the assessee has opted for the Vivad-se-Vishwas Scheme 2020 and the Designated Authority has issued Form No.3 for the settlement of pending tax dispute. Accordingly, he prayed that he may be permitted to withdraw the appeal.
6. In view of the submissions of the assessee, the appeal filed by the assessee is permitted to be withdrawn. However, it is open to the assessee to approach the Tribunal by filing an appropriate application I.T.A No.272/Chny/2020 :- 3 -:
in the event of any injustice caused to the assessee in respect of the settlement of dispute relating to the Vivad-se-Vishwas Scheme 2020.
7. In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced on 20th October, 2021 in Chennai.
Sd/- Sd/-
( ी जी मंजूनाथा) (वी दु गा राव)
(G. MANJUNATHA) (V. DURGA RAO)
लेखासद /ACCOUNTANT MEMBER याियक सद य/JUDICIAL MEMBER
चे ई/Chennai, दनांक/Dated: 20th October, 2021. EDN/-
आदेश क ितिलिप अ ेिषत/Copy to:
1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF