Rama Gupta, Chennai V. ITO, Non Corp Ward-10(1), Chennai

ITA 121/CHNY/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1106 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 14-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

./ ITA NO.121/CHNY/2019 /ASSESSMENT YEAR: 2015-16 MRS.RAMA GUPTA, NO.6B, CALVE CHATEAU, 808, P.H.ROAD, KILPAUK, CHENNAI-600 010. V S. THE INCOME TAX OFFICER, NON-CORPORATE WARD-10(1), CHENNAI-600 034. [PAN: AAEPR 5554 L ] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR.D.ANAND, ADV. /RESPONDENT BY : MR.SURESH PERIASAMY, JCIT /DATE OF HEARING : 24.06.2021 /DATE OF PRONOUNCEMENT : 24.06.2021 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-12, CHENNAI, IN ITA NO.93/CIT( A)-12/2017-18 DATED 19.11.2018 FOR THE AY 2015-16. 2. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, THE L EARNED 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. SHE HAS SUBMITTED THAT SHE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPR ESENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE LEARNED COU NSEL FOR THE ASSESSEE. , , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI . . , . , , BEFORE SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA NO.121/CHNY/2019 :: 2 :: 4. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERI ALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELO W. 5. IN THIS CASE, THE ASSESSEE HAS OPTED FOR THE VIV AD-SE-VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORM NO.3 F OR THE SETTLEMENT OF PENDING TAX DISPUTE. ACCORDINGLY, SHE PRAYED THAT SHE 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 IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE, THE APPEAL FILED BY THE ASSESSEE IS PERMITTED TO BE WITHDRAWN.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 FILING AN APPROPRIATE APPLICATION I N 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 APPEAL OF THE ASSESSEE IN ITA NO.121/CHNY/2019 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 24 TH DAY OF JUNE, 2021, IN CHENNAI. SD/- SD/- ( . ) ( G. MANJUNATHA ) /ACCOUNTANT MEMBER ( . . ) (DUVVURU R.L. REDDY) /JUDICIAL MEMBER /CHENNAI, /DATED: 24 TH JUNE, 2021. TLN /COPY TO: 1. /APPELLANT 4. ' /CIT 2. /RESPONDENT 5. /DR 3. ' ( ) /CIT(A) 6. /GF