DCIT Central Circle 2(4), CHENNAI v. R.S.Suriya, CHENNAI

ITA 773/CHNY/2019 | 2007-08
Pronouncement Date: 07-11-2021 | Result: Dismissed

Appeal Details

RSA Number 77321714 RSA 2019
Assessee PAN ALRPS0353G
Bench Chennai
Appeal Number ITA 773/CHNY/2019
Duration Of Justice 2 year(s) 7 month(s) 16 day(s)
Appellant DCIT Central Circle 2(4), CHENNAI
Respondent R.S.Suriya, CHENNAI
Appeal Type Income Tax Appeal
Pronouncement Date 07-11-2021
Appeal Filed By Department
Order Result Dismissed
Bench Allotted C
Assessment Year 2007-08
Appeal Filed On 21-03-2019
Judgment Text
आयकर अपील सं./ITA No.773/Chny/2019 िनधारण वष /Assessment Year: 2007-08 The Dy. Commissioner of Income Tax Central Circle-2(4) Investigation Building Chennai. v. Shri R.S.Suriya Prop: 36 Arcot Street T.Nagar Chennai - 600 017. [PAN: ALRPS 0353 G] ( अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./ITA No.397/Chny/2019 िनधारण वष /Assessment Year: 2007-08 Shri R.S.Suriya Prop: 36 Arcot Street T.Nagar Chennai - 600 017. [PAN: ALRPS 0353 G] v. The Dy. Commissioner of Income Tax Central Circle-2(4) Investigation Building Chennai. ( अपीलाथ/Appellant) (यथ/Respondent) Department by : Mr.G.Johnson Addl.CIT Assessee by : Mr.Jharna B. Harilal CA सुनवाई क तारीख/Date of Hearing : 08.11.2021 घोषणा क तारीख /Date of Pronouncement : 08.11.2021 आदेश / O R D E R PER M.L.MEENA ACCOUNTANT MEMBER: Both the cross appeals filed by the Revenue as well as the assessee are directed against the order of the Commissioner of Income Tax (Appeals)-18 Chennai in ITA No.427 & 428/15-16 dated 26.12.2018 for the AY 2007-08. 2. By filing Form No.5 it was the submission of the learned counsel for the assessee that the assessee paid the dues under Vivad Se Vishwas Scheme and the designated authority has issued Form No.5 on 10.12.2020. Thus it was आयकर अपीलीय अिधकरण ’सी’ यायपीठ चेई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI ी वी. दुगा राव ाियक सद एवं डॉ एम.एल. मीना लेखा सद के सम BEFORE SHRI V. DURGA RAO JUDICIAL MEMBER AND Dr.M.L.MEENA ACCOUNTANT MEMBER ITA Nos.773 & 397/Chny/2019 :: 2 :: prayed for withdrawal of the appeals filed by the Revenue as well as the assessee. Against which the learned DR fairly conceded the submissions of the learned counsel. 3. We have heard both the sides perused the materials available on record and gone through the Form No.5. 4. We find that the assessee has already paid the dues under Vivad Se Vishwas Scheme thereby the designated authority has issued Form No.5 and thus the appeals filed by the Revenue as well as the assessee are liable to be dismissed as withdrawn. Accordingly the appeals filed by the Revenue as well as the assessee are dismissed as withdrawn. 5. In the result the appeals filed by the Revenue as well as the Assessee are dismissed as withdrawn. Order pronounced on the 08 th day of November 2021 in Chennai. Sd/- (वी. दुगा राव) (V. DURGA RAO) याियक सदय/JUDICIAL MEMBER Sd/- (एम.एल.मीना) (M.L.MEENA) लेखा सद/ACCOUNTANT MEMBER चेई/Chennai दनांक/Dated: 08 th November 2021. TLN आदेश क ितिलिप अ!ेिषत/Copy to: 1. अपीलाथ/Appellant 4. आयकर आयु$/CIT 2. यथ/Respondent 5. िवभागीय ितिनिध/DR 3. आयकर आयु$ (अपील)/CIT(A) 6. गाड फाईल/GF