2021 (4) TMI 131

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....V.Pushpa, JSC For the Respondent : Served And No Appearance JUDGMENT T.S.SIVAGNANAM, J. This appeal has been filed by the Revenue under Section 260A of the Income Tax Act, 1961 ('the Act' for brevity) challenging the order dated 16.9.2019 made in I.T.A.No.1495/Chny/2019 on the file of the Income Tax Appellate Tribunal, Chennai, 'B' Bench ('the Tribunal' for brevity) for....

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....3. We have heard Mr.M.Swaminathan, learned Senior Standing Counsel assisted by Mrs.V.Pushpa, learned Junior Standing Counsel for the appellant/Revenue. Though the respondent is served and their name printed in the cause list, none appears for the respondent. 4. The learned counsel for the assessee submits that the assessee already filed the declaration/undertaking under the Vivad Se Vishwas Schem....