Court :
ITAT Chennai
Brief :
This appeal filed by the assessee is directed against the order of the ld. Principal Commissioner of Income Tax, Chennai, dated 18.03.2019 relevant to the assessment year 2011-12 passed under section 263 of the Income Tax Act, 1961 [“Act” in short].
Citation :
I.T.A. No.22/Chny/2020
IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI
Before Shri V. Durga Rao, Judicial Member &
Shri G. Manjunatha, Accountant Member
I.T.A. No.22/Chny/2020
Assessment Year: 2011-12
Mr. Aravinthan R.
(wrongly mentioned as Aravind R.)
No. 29-30, Block 2, 3rd Floor, 39/8,
Swathi Tejas Apartments, Mount
Poonamalle Road, Nandambakkam,
Chennai 600 089.
[PAN: ACKPA9096N]
Appellan
vs
The Income Tax Officer,
Non Corporate Ward 8(3),
No. 121, M.G. Road,
Chennai 600 034
Appellant by : Shri V.S. Jayakumar, Advocate
Respondent by : Shri S. Bharath, CIT
Date of hearing : 28.07.2021
Date of Pronouncement : 28.07.2021
O R D E R
This appeal filed by the assessee is directed against the order of the ld. Principal Commissioner of Income Tax, Chennai, dated 18.03.2019 relevant to the assessment year 2011-12 passed under section 263 of the Income Tax Act, 1961 [“Act” in short].
2. When the appeal was taken up for hearing, the learned Counsel for the assessee has submitted that the assessee has opted to avail the Vivadse- Vishwas Scheme 2020 and Form No.3 was also issued. He has submitted that the assessee may be permitted to withdraw the appeal. On the other hand the ld. DR has not raised any objection to the submissions of the assessee.
3. It is open to the assessee to approach the Tribunal by filing an appropriate application 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.
4. In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced on the 28th July, 2021 at Chennai.
Please find attached the enclosed file for the full judgement
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