POOJA NAGARATHINAM, RASIPURAM V. DCIT, CENTRAL CIRCLE, SALEM

ITA 1/CHNY/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2586 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 01-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS R ANITHA
• Keywords: Bonafide belief
• Section: 2

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI . . , . , BEFORE SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.01/CHNY/2020 /ASSESSMENT YEAR: 2013-14 SMT. POOJA NAGARATHINAM, NO.16, BAZAAR STREET, RASIPURAM-637 408. VS. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SALEM. [PAN: ADIPN 6147 L] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR.I.DINESH, ADV. /RESPONDENT BY : MRS.R. ANITHA, JCIT /DATE OF HEARING : 27.10.2020 /DT. OF PRONOUNCEMENT : 27.10.2020 / O R D E R PER SHRI S. JAYARAMAN, ACCOUNTANT MEMBER: THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDER O F THE COMMISSIONER OF INCOME TAX (APPEALS)-19, CHENNAI, IN ITA NO.356/ 19-20 DATED 29.11.2019 FOR THE AY 2013-14. 2. SMT. POOJA NAGARATHINAM, THE ASSESSEE FILED AN A PPEAL OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-19, CHE NNAI, FOR THE AY 2013- 14. THIS CASE WAS POSTED FOR HEARING THROUGH VIDEO CONFERENCING. THE LD.AR SUBMITTED THAT THE ASSESSEE FILED DECLARATION IN FORM NOS.1 & 2 UNDER VIVAD SE VISHWAS SCHEME (VSVS) AND RECEIVED A CERTI FICATE IN FORM NO.3 ITA NO.01/CHNY/2020 :- 2 -: FROM THE DESIGNATED AUTHORITY IN ITA NO.1/CHNY/2020 VIDE ACKNOWLEDGMENT NO.653453460161020 DATED 16.10.2020 FOR THE AY 2013 -14 AND HENCE THE ASSESSEE MAY BE PERMITTED TO WITHDRAW THE IMPUGNED APPEAL UNDER A BONAFIDE BELIEF THAT HER DECLARATION WILL BE ACCEPT ED AND IN THIS REGARD INVITED OUR ATTENTION TO THE ASSESSEES LETTER DATE D 19.10.2020 RECEIVED IN THE ITAT ON 22.10.2020 VIDE NO.328. WE HEARD THE L D.DR ALSO. 3. SINCE THE ASSESSEE HAS AVAILED THE BENEFIT OF VS VS, SUPRA, WE DISMISS THE APPEAL AS WITHDRAWN WITH A LIBERTY TO THE ASSES SEE TO SEEK APPROPRIATE REMEDY BEFORE THIS ITAT, IN CASE, HER DECLARATION, SUPRA, IS ULTIMATELY NOT ACCEPTED BY THE DESIGNATED AUTHORITY. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 27 TH DAY OF OCTOBER, 2020, IN CHENNAI. SD/- SD/- ( . . ) (DUVVURU R.L. REDDY) /JUDICIAL MEMBER ( . ) (S. JAYARAMAN) /ACCOUNTANT MEMBER /CHENNAI, /DATED: 27 TH OCTOBER, 2020. TLN /COPY TO: 1. /APPELLANT 4. ' /CIT 2. /RESPONDENT 5. /DR 3. ' ( ) /CIT(A) 6. /GF