Saroj Jain, Chennai V. ITO, Non Corp Ward -6(3), Chennai

ITA 119/CHNY/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8974 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 14-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: D ANAND

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A B ENCH, CHENNAI . , . , % BEFORE SHRI V.DURGA RAO , JUDICIAL MEMBER AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER ./ I.T.A.NO.119/CHNY/2019 ( / ASSESSMENT YEAR: 2013-14) SMT. SAROJ JAIN, 19 & 20, SUIT NO.113, 1 ST FLOOR, GENERAL MUTHIAH STREET, SOWCARPET CHENNAI-79. VS THE INCOME TAX OFFICER NON-CORPORATE WARD-6(3) CHENNAI. PAN: ABAPJ 7339J ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. D.ANAND, ADVOCATE /RESPONDENT BY : MR. SURESH PERIASAMY, JCIT /DATE OF HEARING : 04.08.2021 /DATE OF PRONOUNCEMENT : 04.08.2021 / O R D E R PER G.MANJUNATHA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGA INST THE ORDER PASSED BY THE LEARNED CIT(A)-5, CHENNAI DATED 30.11.2018 AND PERTAINS TO ASSESSMENT 2013-14. 2. WE HAVE HEARD LEARNED COUNSEL FOR THE ASSESSEE A ND LEARNED DR AND ALSO PERUSED THE MATERIALS AVAILABLE ON RECORD. AT THE TIME OF HEARING, LEARNED COUNSEL FOR THE ASS ESSEE HAS FILED A LETTER ALONG WITH FORM NO.3 ISSUED BY THE D EPARTMENT UNDER VIVAD SE VISHWAS SCHEME, 2020 AND SUBMITTED THAT THE ASSESSEE HAS AVAILED THE VSVS SCHEME TO SETTLE ITS PENDING DISPUTES. THE LD.COUNSEL FOR THE ASSESSEE FURTHER SUBMITTED THAT THE DEPARTMENT HAS ACCEPTED APPLICATION FILED BY THE 2 ITA NO. 119/CHNY/2019 ASSESSEE AND ISSUED FORM 3 QUANTIFYING AMOUNT OF TA XES PAYABLE UNDER VSVS SCHEME. THEREFORE, THE LD. COUN SEL FOR THE ASSESSEE SUBMITTED THAT THE APPEAL FILED BY THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN. THE LD. DR, ON THE OTHER HAND, HAS NO OBJECTION FOR DISMISSING THE APPEAL AS THE DESIGNATED AUTHORITY HAS ISSUED FORM 3. THEREFORE, CONSIDERING THE FACT THAT THE ASSESSEE HAS FILED AP PLICATION FOR WITHDRAWAL OF APPEAL AND HAS ALSO FILED FORM 3 ISS UED BY THE DEPARTMENT, WE DISMISS THE APPEAL FILED BY THE ASSE SSEE AS WITHDRAWN. HOWEVER, A LIBERTY IS GIVEN TO THE ASSE SSEE TO RESTORE THE APPEAL, IN CASE THE APPLICATION FILED B Y THE ASSESSEE BEFORE THE DESIGNATED AUTHORITY, IS REJECTED FOR AN Y REASON. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH AUGUST, 2021 SD/- SD/- ( . ) ( . ) (V.DURGA RAO) ( G.MANJUNATHA ) $ & / JUDICIAL MEMBER & / ACCOUNTANT MEMBER $ /CHENNAI, ) /DATED 4 TH AUGUST, 2021 DS +, -, /COPY TO: 1. APPELLANT 2. RESPONDENT 3. . () /CIT(A) 4. . /CIT 5. , 2 /DR 6. /GF .