Harpreet Singh Anand, CHENNAI V. DCIT, Coimbatore

ITA 1250/CHNY/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2371 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 11 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 19-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S SRIDHAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI , , ( BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER SL. NO. ./ ITA NUMBER / ASSESSMENT YEAR / APPELLANT )*+ / RESPONDENT 1. 2. 1250/CHNY/2017 & 1251/CHNY/2017 2009-10 & 2011-12 SHRI HARPREET SINGH ANAND, DOOR NO.36, COX STREET, COIMBATORE-641 009. [PAN: ABPPH 8467A] THE DEPUTY COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE- II, COIMBATORE. / APPELLANT BY : MR. S. SRIDHAR, ADVOCATE /RESPONDENT BY : MR. SURESH PERIASAMY, JCIT 2. 1830/CHNY/2019 2012-13 SHRI N.S. UDAYA KUMAR, NO.72, ALSA GARDENS, C3, ALSA MANOR, HARRINGTON ROAD, CHETPET CHENNAI 600 031. [PAN: AADPN 9307Q] THE ASST COMMISSIONER INCOME TAX, CORPORATE CIRCLE-2(1), CHENNAI. / APPELLANT BY : MR. D.ANAND, ADVOCATE /RESPONDENT BY : MR. SURESH PERIASAMY, JCIT /DATE OF HEARING : 22.04.2021 /DATE OF PRONOUNCEMENT : 05.05.2021 / O R D E R PER BENCH : THESE THREE APPEALS FILED BY DIFFERENT ASSESSEES AR E DIRECTED AGAINST THE ORDERS OF LEARNED COMMISSIONER OF INCOME TAX (A PPEALS), COIMBATORE & CHENNAI EVEN DATED 31.03.2017 & 30.11.2017 FOR RESP ECTIVE ASSESSMENT YEARS. ITA NOS.1250 & 1251 /CHNY/2017 & 1830/CHNY/2019 2 2. THE APPEAL FILED BY THE ASSESSEE IN ITA NO.1830/ CHNY/2018 IS DELAYED BY 491 DAYS, FOR WHICH, THE ASSESSEE HAS FI LED AN AFFIDAVIT FOR CONDONATION OF THE DELAY, TO WHICH, THE LD. DR HAS NOT RAISED ANY SERIOUS OBJECTION. CONSEQUENTLY, SINCE THE ASSESSEE WAS PR EVENTED BY SUFFICIENT CAUSE, THE DELAY OF 491 DAYS IN FILING OF THE APPEA L STANDS CONDONED AND THE APPEAL IS ADMITTED FOR ADJUDICATION. 3. WHEN THESE APPEALS WERE TAKEN UP FOR HEARING, VI DE LETTERS DATED 22.04.2021 & 13.04.2021 THE LEARNED COUNSELS FOR TH E ASSESSEES HAVE SUBMITTED THAT THE ASSESSEES HAVE OPTED TO AVAIL TH E VIVAD-SE-VISHWAS SCHEME 2020 AND FORM NO.3 WAS ALSO ISSUED IN ALL TH E APPEALS. THE LD. COUNSELS FOR THE ASSESSEES HAVE ALSO SUBMITTED THAT THEY MAY BE PERMITTED TO WITHDRAW THE APPEALS. 4. ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPRE SENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE LEAR NED COUNSEL FOR THE ASSESSEES. 5. WE HAVE HEARD THE COUNSELS FOR THE ASSESSEES THR OUGH VIDEO CONFERENCING, PERUSED THE MATERIALS AVAILABLE ON RE CORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. 6. 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 ITA NOS.1250 & 1251 /CHNY/2017 & 1830/CHNY/2019 3 SETTLEMENT OF PENDING TAX DISPUTE. ACCORDINGLY, THE ASSESSEES HAVE PRAYED THAT THEY MAY BE PERMITTED TO WITHDRAW THE APPEALS. 7. IN VIEW OF THE SUBMISSIONS OF THE ASSESSEES, THE APPEALS FILED BY THE ASSESSEES ARE PERMITTED TO BE WITHDRAWN. HOWEVER, I T 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. 8. IN THE RESULT, ALL THE THREE APPEALS FILED BY TH E ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 05 TH MAY, 2021 AT CHENNAI. SD/ - SD/ - ( ) (G. MANJUNATHA) /ACCOUNTANT MEMBER ( ) (V. DURGA RAO) /JUDICIAL MEMBER /CHENNAI, /DATED: 05 TH MAY, 2021 . EDN, SR. P.S /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF