Srimathi Sudarsanam, Nagapattinam V. ITO Non Corporate Ward 19(3), Chennai

ITA 1506/CHNY/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0119 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 7 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 03-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R ANITHA
• Assessee Lawyers: T VASUDEVAN
• Section: 201; 13

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D (SMC) BENCH: CHENNAI , BEFORE SHRI V. DURGA RAO , JUDICIAL MEMBER ./ ITA NO. 1506 /CHNY/ 20 18 / ASS ESSMENT YEAR: 20 1 0 - 201 1 SMT. SRIMATHI SU DARSANAM, NO.1/48, RAMANA NIVAS AGRAHARAM, MATHUR VILLAGE, THARANGAMPADI TALUK, NAGAPA T TINAM DISTRICT 609 301. [PAN: AJRPS 2293R ] VS. THE INCOME TAX OFFICER, SALARY WARD II (4), NON - CORPORATE WARD 19 (3) , NO.121, NUNGAMBAKKAM HIGH R OA D CHENNAI 600 034. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. T. VASUDEVAN, ADVOCATE /RESPONDENT BY : M S . R. ANITHA , J CIT / DATE OF HEARING : 17 .12 .2020 / DATE OF PRONOUNCEM ENT : 17 . 12. 20 20 / O R D E R PER V. DURGA RAO , JUDICIAL MEMBER : TH IS APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 13 , CHENNAI IN I . T . A NO. 64/CIT(A) - 13/AY 2010 - 11 DATED 14.03.2018 RELEVA NT TO THE ASSESSMENT YEAR 20 1 0 - 20 1 1 . I . T . A NO . 1506/CHNY/2018 : - 2 - : 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, THE LEARNED 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. HE HAS SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 3. ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY OBJECT ION TO TH E SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. 4. WE HAVE HEARD BOTH THE SIDES THROUGH VIDEO - CONFERENCING, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. 5. IN THIS CASE, THE ASSESSEE HAS OPTED F OR THE VIVAD - SE - VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORM NO.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE. ACCORDINGLY, HE PRAYED THAT HE 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 IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE, THE APPEAL FILED BY THE ASSESSEE IS PERMITTED TO BE WITHDRAWN.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 I . T . A NO . 1506/CHNY/2018 : - 3 - : AP PLICATION IN 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 I.T.A NO.1506 /CHNY/2018 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 17 TH DECEMBER , 20 20 IN CHENNAI. SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI, / DATED: 17 TH DECEMBER , 2020 IA, SR. PS / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR 6. / GF