INNOVATIVE INTERIORS PRIVATE LTD CHENNAI,CHENNAI V. ITO, TDS WARD, CHENNAI, CHENNAI

ITA 3394/CHNY/2024

AI Insights

The case involves eighteen appeals filed by Innovative Interiors Pvt. Ltd. against orders from the Learned Commissioner of Income Tax (NFAC), Delhi. These appeals pertained to various assessment years and were consolidated under the Direct Tax Vivad-se-Vishwas Scheme, 2024. The assessee, represented by Shri G. Baskar, Advocate, opted for this scheme and submitted Form-1, along with Form-2 issued by the designated authority, to support their request for withdrawal of the appeals. The tribunal, after considering the submissions and the forms provided, allowed the withdrawal of the appeals, dismissing them accordingly.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107091 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-04-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: misc
• Laws Referred To: Direct Tax Vivad-se-Vishwas Scheme, 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R. ANITHA
• Assessee Lawyers: G. BASKAR
• Keywords: TDS

Judgement Text

"आयकर अपीलीय अिधकरण, ‘डी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI \u0019ी यस यस िव ने रिव, \u0011ा ियक सद एवं \u0019ी जगदीश, लेखा सद क े सम( BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER Sr. No Appeal Numbers Assessment Years Appellant Respondent 1. ITA No.3394/Chny/2024 2013-14(24Q-Q4) Innovative Interiors Pvt. Ltd., New No.10B, Mathiazhagan Nagar, KK Nedunchalai, Saligramam, Chennai – 600 093. [PAN: AABCI 5718B] The Income Tax Officer, TDS Ward, Chennai. 2. ITA No.3395/Chny/2024 2013-14(26Q-Q2) 3. ITA No.3396/Chny/2024 2013-14(26Q – Q3) 4. ITA No.3397/Chny/2024 2013-14(26Q – Q4) 5. ITA No.3398/Chny/2024 2014-15(24Q – Q1) 6. ITA No.3399/Chny/2024 2014-15(24Q – Q2) 7. ITA No.3400/Chny/2024 2014-15(24Q – Q4) 8. ITA No.3401/Chny/2024 2014-15(24Q – Q1) 9. ITA No.3402/Chny/2024 2014-15(26Q – Q2) 10. ITA No.3403/Chny/2024 2014-15(26Q – Q3) 11. ITA No.3404/Chny/2024 2014-15(26Q – Q4) 12. ITA No.3405/Chny/2024 2015-16(24Q – Q1) 13. ITA No.3406/Chny/2024 2015-16(24Q – Q2) 14. ITA No.3407/Chny/2024 2015-16(24Q – Q3) 15. ITA No.3408/Chny/2024 2015-16(24Q – Q4) 16. ITA No.3409/Chny/2024 2015-16(26Q – Q1) 17. ITA No.3410/Chny/2024 2015-16(26Q – Q2) 18. ITA No.3411/Chny/2024 2015-16(26Q – Q4) अपीला थ* की ओर से/ Appellant by : Shri G. Baskar, Advocate ,-थ* की ओर से /Respondent by : Ms. R. Anitha, Addl. CIT सुनवा ई की ता रीख/Date of Hearing : 11.04.2025 घोषणा की ता रीख /Date of Pronouncement : 11.04.2025 आदेश / O R D E R PER BENCH: Aforesaid eighteen appeals filed by the assessee arising out of the orders of Learned Commissioner of Income Tax (NFAC), Delhi dated 11.11.2024. ITA Nos.3394 to 3411/Chny/2024 :- 2 -: 2. The Ld. Authorized Representative (A.R) of the assessee, at the outset stated that assessee has opted for Direct Tax Vivad-se-Vishwas Scheme, 2024 in the above appeals and therefore, wants to withdraw the appeals. The Ld. A.R has submitted a copy of Form-1 filed by the assessee and Form-2 issued by the designated authority in support of its contention. 3. We have heard both the sides, and perused the materials available on record. In these cases, the assessee has opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024 in the above appeals by filing Form-1. The Designated Authority has also issued Form No.2 for the settlement of pending tax dispute. The Ld. AR has now made a request to withdraw the appeals. Accordingly, the appeals are permitted to be withdrawn and therefore, dismissed. However, it is open to the assessee to approach the Tribunal by filing an appropriate application in the event of any prejudice caused in respect of the settlement of tax dispute under the Direct Tax Vivad-se-Vishwas Scheme, 2024. ITA Nos.3394 to 3411/Chny/2024 :- 3 -: 4. In the result, all the appeals filed by the assessee are dismissed as withdrawn. Order pronounced in the open Court on 11th April, 2025. Sd/- Sd/- (यस यस िव ने रिव) (SS Viswanethra Ravi) \u0001याियक \u0001याियक \u0001याियक \u0001याियक सद\bय सद\bय सद\bय सद\bय / Judicial Member (जगदीश) (Jagadish) लेखा लेखा लेखा लेखा सद य सद य सद य सद य /Accountant Member चे नई/Chennai, \u000fदनांक/Dated: 11th April, 2025. EDN/- आदेश क\u0012 \u0013ितिल\u0016प अ\u0019े\u0016षत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b थ\u0007/Respondent 3. आयकर आयु\u000f/CIT, Chennai 4. िवभागीय \bितिनिध/DR 5. गाड\u0018 फाईल/GF "