Appeal details
Counselvise Citation
[2021] 109 COUNSELVISE.COM (IT) 6611 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 9 month(s) 3 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
27-01-2021
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
C
Assessment Year
2014-2015
Appeal Filed On
24-04-2019
Judgement Text
, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , . , BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER SL. NO. APPEAL NO. ASST YEAR APPELLANT RESPONDENT 1 ITA NO. 848/CHNY/2019 2015-16 SHRI PUNAM KUSHAL JAIN, NO.3, EKAMBARESWAR AGRAHARAM ST, PARK TOWN, CHENNAI 600 003. PAN: AAHPP9157A AR: SHRI ANANDD BABUNATH,CA THE INCOME TAX OFFICER, NON-CORPORATE WARD 5(4), CHENNAI. DR: SHRI G. JOHNSON, ADDL.CIT 2 ITA NO. 2062/CHNY/2019 2010-11 MS. SUNITA DEVI BUMB, NO.1, CHANDRAPPA MUDALI STREET, SOWCARPET, CHENNAI 600 079. PAN: AKIPB5678D AR:MS. SUNITA DEVI BUMB, ASSESSEE THE INCOME TAX OFFICER, NON-CORPORATE WARD 1(1), CHENNAI. DR: SHRI G. JOHNSON, ADDL.CIT 3 ITA NO. 221/CHNY/2019 2015-16 SMT. SRINIVASAN SHANTHI, NO.31 (OLD 14), BHARATHI SALAI, FIRST STREET, PERAMBUR, CHENNAI 600 011. PAN: AAOPS9548M AR: SHRI ANANDD BABUNATH, CA THE INCOME TAX OFFICER, CORPORATE WARD 10(4), CHENNAI. DR: SHRI G. JOHNSON, ADDL.CIT 4 ITA NO. 2842/CHNY/2017 2014-15 M/S. RPN ENGINEERS CHENNAI P LTD., M -60, 9 TH STREET, ANNA NAGAR EAST, CHENNAI 600 102. PAN: AACCR0241F AR: SHRI SUHRITH PARTHASARATHY, ADVOCATE THE INCOME TAX OFFICER, CORPORATE WARD 5(3), CHENNAI. DR: SHRI G. JOHNSON, ADDL.CIT 5 ITA NO. 1216/CHNY/2019 2014-15 SMT. ANJANA JAIN, C/O. SHRI T.N. SEETHARAMAN, ADVOCATE, #384, (OLD NO.196), LLOYDS ROAD, CHENNAI 600 086. PAN: AAOPJ1882H AR: SHRI T.N. SEETHARAMAN, ADVOCATE THE INCOME TAX OFFICER, NON-CORPORATE WARD 9(1), CHENNAI. DR: SHRI G. JOHNSON, ADDL.CIT 2 I.T.A. NO.848/CHNY/2019 & 7 OTHERS (VSVS) /DATE OF HEARING : 27.01.2021 /DATE OF PRONOUNCEMENT : 27.01.2021 / O R D E R PER MAHAVIR SINGH, VP: THIS BUNCH OF 8 APPEALS FILED BY DIFFERENT ASSESSEES IS DIRECTED AGAINST RESPECTIVE ORDERS OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS), CHENNAI FOR RESPECTIVE ASSESSMENT YEARS. SL. NO. APPEAL NO. ASST YEAR APPELLANT RESPONDENT 6 ITA NO. 1217/CHNY/2019 2014-15 SHRI MAHENDRA B JAIN C/O. SHRI T.N. SEETHARAMAN, ADVOCATE, #384, (OLD NO.196), LLOYDS ROAD, CHENNAI 600 086. PAN: AAOPJ6694D AR: SHRI T.N. SEETHARAMAN, ADVOCATE THE INCOME TAX OFFICER, NON-CORPORATE WARD 9(2), CHENNAI. DR: SHRI G. JOHNSON, ADDL.CIT 7 ITA NO. 1215/CHNY/2019 2014-15 SMT. SUSHEELA JAIN, C/O. SHRI T.N. SEETHARAMAN, ADVOCATE, #384, (OLD NO.196), LLOYDS ROAD, CHENNAI 600 086. PAN: AAQPJ2400H AR: SHRI T.N. SEETHARAMAN, ADVOCATE THE INCOME TAX OFFICER, NON-CORPORATE WARD 9(4), CHENNAI. DR: SHRI G. JOHNSON, ADDL.CIT 8 ITA NO. 1218/CHNY/2019 2014-15 SMT. USHA JAIN, C/O. SHRI T.N. SEETHARAMAN, ADVOCATE, #384, (OLD NO.196), LLOYDS ROAD, CHENNAI 600 086. PAN: AAOPJ1883G AR: SHRI T.N. SEETHARAMAN, ADVOCATE THE INCOME TAX OFFICER, NON-CORPORATE WARD 9(5), CHENNAI. DR: SHRI G. JOHNSON, ADDL.CIT 3 I.T.A. NO.848/CHNY/2019 & 7 OTHERS (VSVS) 2. WE HAVE HEARD THE COUNSELS FOR THE ASSESSEES AND THE LD. DR AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. AT THE TIME OF HEARING, LEARNED COUNSELS FOR THE ASSESSEES HAVE MADE A STATEMENT AT BAR THAT THE ASSESSEES WANTS TO UTILIZE THE DIRECT TAXES VIVAD SE VISHWAS SCHEME, 2020 TO SETTLE PENDING DISPUTE RELATING TO DIRECT TAXES AND IN THIS REGARD THE ASSESSEES HAVE FILED FORM NO 1 AND 2 AND AWAITING FORM NO. 3 FROM THE DESIGNATED AUTHORITY. THEREFORE, ONCE THE ASSESSEES FILE A DECLARATION IN FORM NO.1 AND 2 ALONG WITH UNDERTAKING AND EXPRESSED THEIR WILLINGNESS TO SETTLE PENDING DISPUTES REGARDING DIRECT TAXES, THEN THERE IS NO POINT IN KEEPING APPEALS FILED BY THE ASSESSEES. IT IS NOTED THAT IN AN IDENTICAL APPLICATION FILED BY AN ASSESSEE IN THE CASE OF M/S. NANNUSAMY MOHAN (HUF) VS. ACIT IN T.C.A NO.372 OF 2020, THE HONBLE JURISDICTIONAL HIGH COURT OF MADRAS HAS DISMISSED THE APPEAL AS WITHDRAWN. HENCE BY FOLLOWING THE DECISION OF THE HONBLE MADRAS HIGH COURT, WE ARE DISMISSING THESE APPEALS SUBJECT TO LIBERTY TO THE ASSESSEE TO GET IT RECALLED IN CASE, THE ASSESSEES DOES NOT SUCCEED IN AVAILING THE SCHEME I.E., VIVAD SE VISHWAS SCHEME 2020 FOR WHATEVER REASON. 4 I.T.A. NO.848/CHNY/2019 & 7 OTHERS (VSVS) 3. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH JANUARY, 2021 AT CHENNAI. SD/- SD/- ( . ) (G. MANJUNATHA) /ACCOUNTANT MEMBER ( ) (MAHAVIR SINGH) /VICE PRESIDENT /CHENNAI, /DATED, THE 27 TH JANUARY, 2021 RSR /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. /GF.
