Sangeetha Devi Jain, Chennai V. ITO, NCW-10(4), Chennai

ITA 111/CHNY/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 0661 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-01-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 10-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘सी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ŵी वी. दुगाŊ राव, Ɋाियक सद˟ एवं ŵी मनोज कु मार अŤवाल, लेखा सद˟ के समƗ । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. Nos.109 and 110/Chny/2019 िनधाŊरण वषŊ/Assessment Years: 2013-14 & 2014-15 Smt. Susheela Devi, “Matruchhaya”, New No. 19, Old No. 8, 3 rd Cross Street, Venkateswara Puram Colony, Ayanavaram, Chennai 600 023. [PAN:AADPD8243K] Vs. The Income Tax Officer, Non Corporate Ward 10(4), Chennai 600 034. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) आयकर अपील सं./I.T.A. No.111/Chny/2019 िनधाŊरण वषŊ/Assessment Year: 2014-15 Smt. Sangeetha Devi Jain, No. 33/38, Diwan Rama Road, Purasaiwakkam, Chennai 600 084. [PAN:AABPJ6769Q] Vs. The Income Tax Officer, Non Corporate Ward 10(4), Chennai 600 034. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) आयकर अपील सं./I.T.A. No.112/Chny/2019 िनधाŊरण वषŊ/Assessment Year: 2014-15 Smt. Rakhi Kankariya, 4, First Floor, Room No. 4, Mangappan Street, Sowcarpet, Chennai 600 023. [PAN:AEOPR5659G] Vs. The ACIT, Non Corporate Ward 6(1), Chennai 600 034. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) I.T.A. Nos.109-114/Chny/19 2 आयकर अपील सं./I.T.A. Nos.113 and 114/Chny/2019 िनधाŊरण वषŊ/Assessment Years: 2013-14 & 2014-15 Shri Lalith Kumar Kankriya, 4, First Floor, Room No. 4, Mangappan Street, Sowcarpet, Chennai 600 023. [PAN:ABHPL7595H] Vs. The ACIT, Non Corporate Circle 5, Chennai 600 006. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri Sunil Kumar Jain, CA ŮȑथŎ की ओर से/Respondent by : Shri G. Johnson, Addl. CIT सुनवाई की तारीख/ Date of hearing : 03.01.2022 घोषणा की तारीख /Date of Pronouncement : 03.01.2022 आदेश /O R D E R PER BENCH: These appeals filed by different assessees are directed against the order of the ld. Commissioner of Income Tax (Appeals)-12, Chennai relevant to the assessment years stated above. 2. When the appeals were taken up for hearing, by filing withdrawal application, the learned Counsel for the assessee has submitted that the assessee has opted to avail the Vivad-se-Vishwas Scheme 2020 and Form No. 5 was also issued in respect of all the assessees under appeal. He has further submitted that the appeals filed by the assessee I.T.A. Nos.109-114/Chny/19 3 may be permitted to be withdrawn against which the ld. DR has not opposed to the submissions of the learned Counsel. 3. We have heard both the sides and perused the records. In this case, the assessee has opted for the Vivad-se-Vishwas Scheme 2020 and the Designated Authority has issued Form No.5 towards settlement of pending tax dispute. In view of the above facts and circumstances, the appeals filed by the assessees are liable to be dismissed as withdrawn. 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 Vivad-se-Vishwas Scheme 2020. 4. In the result, all the appeals filed by the assessees are dismissed as withdrawn. Order pronounced on 3 rd January, 2022 at Chennai. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 03.01.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.