Lakshmi Pranavamurthy, CHENNAI V. ITO Non Corporate Ward 1(3), CHENNAI

ITA 1110/CHNY/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6728 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 16-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G JOHNSON
• Assessee Lawyers: R SIVARAMAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI . . , . , BEFORE SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.1110/CHNY/2019 /ASSESSMENT YEAR: 2013-14 MRS.LAKSHMI PRANAVAMURTHY, NO.20/3 & 4, GOPALAKRISHNA STREET, T.NAGAR, CHENNAI-600 017. V. THE INCOME TAX OFFICER, NON-CORPORATE WARD-1(3), CHENNAI-34. [PAN: AAFPP 2009 M] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR.R.SIVARAMAN, ADV. /RESPONDENT BY : MR.G.JOHNSON, ADDL.CIT ./ ITA NO.1111/CHNY/2019 /ASSESSMENT YEAR: 2013-14 MR.SAMBASIVAM PRANAVAMURTHY, NO.30, RAJABATHAR STREET, T.NAGAR, CHENNAI-600 017. V. THE INCOME TAX OFFICER, NON-CORPORATE WARD-2(5), CHENNAI-34. [PAN: AAFPP 2008 L] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR.R.SIVARAMAN, ADV. /RESPONDENT BY : MR.G.JOHNSON, ADDL.CIT /DATE OF HEARING : 17.03.2021 /DT. OF PRONOUNCEMENT : 17.03.2021 ITA NOS.1110 & 1111/CHNY/2019 :- 2 -: / O R D E R PER BENCH: THE ASSESSEES FILED THESE APPEALS AGAINST THE ORDE R OF THE COMMISSIONER OF INCOME TAX (APPEALS)-2, CHENNAI, IN ITA NO.119/2016- 17 DATED 18.03.2019 FOR THE AY 2013-14 & IN ITA NO. 53/2016-17 DATED 18.03.2019 FOR THE AY 2013-14. 2. WHEN THESE APPEALS WERE TAKEN UP FOR HEARING, TH E LEARNED COUNSEL FOR THE ASSESSEES HAVE SUBMITTED THAT THE ASSESSEES HAVE OPTED TO AVAIL THE VIVAD-SE-VISHWAS SCHEME 2020 AND FORM NO.3 WERE ALSO ISSUED. SHE/HE HAS SUBMITTED THAT SHE/HE MAY BE PERMITTED T O WITHDRAW THE APPEAL. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPR ESENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEES. 4. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERI ALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITI ES BELOW. 5. IN THESE CASES, THE ASSESSEES HAVE OPTED FOR THE VIVAD-SE-VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORM NO.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE. ACCORDINGLY, SH E/HE PRAYED THAT SHE/HE MAY BE PERMITTED TO WITHDRAW THE APPEAL. ITA NOS.1110 & 1111/CHNY/2019 :- 3 -: 6. IN VIEW OF THE SUBMISSIONS OF THE ASSESSEES, THE APPEAL FILED BY THE ASSESSEES ARE PERMITTED TO BE WITHDRAWN. HOWEVER, IT IS OPEN TO THE ASSESSEES TO APPROACH THE TRIBUNAL BY FILING AN APP ROPRIATE APPLICATION IN THE EVENT OF ANY INJUSTICE CAUSED TO THE ASSESSEES IN RESPECT OF THE SETTLEMENT OF DISPUTE RELATING TO THE VIVAD-SE-VISH WAS SCHEME 2020. 7. IN THE RESULT, THE APPEALS OF THE ASSESSEES IN I TA NO.1110/CHNY/2019 & IN ITA NO.1111/CHNY/2019 ARE DI SMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 17 TH DAY OF MARCH, 2021, IN CHENNAI. SD/- SD/- ( . ) (S. JAYARAMAN) /ACCOUNTANT MEMBER ( . . ) (DUVVURU R.L. REDDY) /JUDICIAL MEMBER /CHENNAI, /DATED: 17 TH MARCH, 2021. TLN /COPY TO: 1. /APPELLANT 4. /CIT 2. /RESPONDENT 5. /DR 3. ( ) /CIT(A) 6. # /GF