Jai Kishan Jhaver, CHENNAI V. DCIT Non Corporate Circle 9(1), CHENNAI

ITA 1059/CHNY/2019

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 8835 (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.10 5 9/CHNY/2019 / ASSESSMENT YEAR: 20 13 - 14 SHRI JAI KISHAN JHAVER, OLD NO.38, NEW NO.46, KATHURI RANGA ROAD, CHENNAI - 600 010. [PAN: AADPJ 8680Q] 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.135 / 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 9 /CHNY/201 9 : - 2 - : 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, VIDE LE T TER DATED 01.10.2020, THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS OPTED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME 2020 . IT WAS FURTHER SUBMISSION THAT THE FORM NO.3 FROM THE DESIGNATED AUTHORITY IS YET TO BE ISSUED AND WOULD BE SUBMITTED IN DUE COURSE AND THE SAME SHALL BE FURNISHED AFTER ISSUANCE OF F ORM 3 . HE HAS FURTHER SUBMITTED THAT T HE ASSESSEE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 3. ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED 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 IS YET TO ISSUE FORM NO.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE. SINCE THE LD. COUNSEL FOR THE ASSESSEE H AS SUBMITTED THAT FORM 3 WOULD BE SUBMITTED AS AND WHEN IT WAS ISSUED AND PRAYED FOR PERMITT ING THE ASSESSEE TO I . T . A NO . 10 5 9 /CHNY/201 9 : - 3 - : WITHDRAW THE APPEAL , THE APPEAL FILED BY THE ASSESSEE IS PERMITTED TO BE WITHDRAWN. HOWEVER, IT IS OPEN TO THE ASSESSEE TO APPROACH THE TRIBUNAL BY FILING AN APPROPRIATE 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. 6 . IN THE RESULT, THE APPEA L OF THE ASSESSEE IN I.T.A NO.1 0 59 /CHNY/201 9 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND DECEMBER, 2020 IN CHENNAI. SD/ - ( . ) ( S. JAYARAMAN ) /ACCOUNTANT MEMBER SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI, / DATED: 22 ND DECEMBE R , 2020 EDN , SR. PS / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR 6. / GF