Manju Devi Jhaver, CHENNAI V. DCIT Non Corporate Circle 9(1), CHENNAI

ITA 1058/CHNY/2019

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 8836 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 15-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUREH PERIASAMY
• Section: 13; 22

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI , . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.1 0 58 /CHNY/2019 / ASSESSMENT YEAR: 20 13 - 14 SMT. MANJU DEVI JHAVER , OLD NO.38, NEW NO.46, KATHURI RANGA ROAD, CHENNAI - 600 010. [PAN: AAEPJ 077 8Q ] VS. THE DY. COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE - 9(1), CHENNAI 600 034. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. I DINESH , ADVOCATE /RESPONDENT BY : M R . SUREH PERIASAMY , JCIT / DATE OF HEARING : 22 .12.2020 / DATE OF PRONOUNCEMENT : 22 .12. 20 20 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 1 0, CHENNAI IN I.T.A NO.136 / 17 - 18/ CIT(A) - 1 0 DATED 28.02 .201 9 RELE VANT TO THE ASSESSMENT YEAR 2013 - 14 . I . T . A NO . 10 5 8 /CHNY/201 9 : - 2 - : 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS OPTED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME 2020 AND FORM NO.3 WAS ALSO ISSUED. HE HAS SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 3. ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NOT RAISE D ANY OBJECTION TO THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. 4. WE HAVE HEARD BOTH THE SIDES THROUGH VIDEO - CONFERENCING, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. 5. IN THIS CASE, THE ASSESSEE HAS OPTED FOR THE VIVAD - SE - VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORM NO.3 FOR THE SETTLEMENT OF PENDING TAX DISPU TE. ACCORDINGLY, HE PRAYED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 6. IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE, THE APPEAL FILED BY THE ASSESSEE IS PERMITTED TO BE WITHDRAWN. HOWEVER, IT IS OPEN TO THE ASSESSEE TO APPROACH THE TRIBUNAL BY FIL ING AN APPROPRIATE I . T . A NO . 10 5 8 /CHNY/201 9 : - 3 - : 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. 7. IN THE RESULT, THE APPEA L OF THE ASSESSEE IN I.T.A NO.1 0 58 /CHNY/2019 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND DECEMBER , 20 20 IN CHENNAI. SD/ - ( . ) ( S. JAYARAMAN ) /ACCOUNTANT MEMBER SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI, / DATED: 22 ND ` DECEMBER , 2020 EDN , SR. PS / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR 6. / GF