PALRATHI, KANCHEEPURAM V. ITO NON CORPORATE WARD 22(30, CHENNAI

ITA 1515/CHNY/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0359 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 14-07-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 14-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C JOHNSON
• Assessee Lawyers: P HARI

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI , , ( BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./ ITA NOS.1515, 1516, 2715 & 2716/CHNY/2019 /ASSESSMENT YEARS: 2011-12 & 2012-13 SMT. V. PALRATHI, NO.49, KAPALI NAGAR, TTC NAGAR MAIN ROAD, GUDUVANCHERY 603 202. VS. THE INCOME TAX OFFICER, NON CORPORATE WARD-22(3), CHENNAI. [PAN: BFBPP 5707C] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. P. HARI, ADVOCATE /RESPONDENT BY : MR. C. JOHNSON, ADDL. CIT /DATE OF HEARING : 14.07.2021 / DATE OF PRONOUNCEMENT : 14.07.2021 / O R D E R PER BENCH: THESE FOUR APPEALS FILED BY THE ASSESSEE ARE DIRECT ED AGAINST THE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX(AP PEALS)-10, CHENNAI DATED 28.02.2019 & 28.05.2019 FOR ASSESSMEN T YEARS 2011- 12 & 2012-13 RESPECTIVELY. ITA NOS.1515, 1516, 2715 & 2716/CHNY/2019 2 2. WHEN THESE APPEALS WERE TAKEN UP FOR HEARING. TH E LEARNED COUNSEL FOR THE ASSESSEE VIDE LETTER DATED 12.07.20 21 HAS SUBMITTED THAT THE ASSESSEE HAS OPTED TO AVAIL THE VIVAD-SE-V ISHWAS SCHEME 2020 AND FORM NO.3 WAS ALSO ISSUED IN ALL THE APPEA LS. HE HAS ALSO SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEALS. 3. ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPRE SENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. 4. WE HAVE HEARD BOTH THE SIDES THROUGH VIDEO CONFE RENCING, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. 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 IN ALL THE APPEALS FOR THE SETTLEMENT OF PENDING TAX D ISPUTE. ACCORDINGLY, SHE PRAYED THAT SHE MAY BE PERMITTED TO WITHDRAW TH E APPEALS. 6. IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE, THE APPEALS FILED BY THE ASSESSEE ARE PERMITTED TO BE WITHDRAWN. HOWEVE R, IT IS OPEN TO THE ASSESSEE TO APPROACH THE TRIBUNAL BY FILING AN APPR OPRIATE APPLICATION ITA NOS.1515, 1516, 2715 & 2716/CHNY/2019 3 IN THE EVENT OF ANY INJUSTICE CAUSED TO THE ASSESSE E IN RESPECT OF THE SETTLEMENT OF DISPUTE RELATING TO THE VIVAD-SE-VISH WAS SCHEME 2020. 7. IN THE RESULT, ALL THE FOUR APPEALS FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 14 TH JULY, 2021 AT CHENNAI. SD/ - SD/ - ( ) (G. MANJUNATHA) /ACCOUNTANT MEMBER ( ) (V. DURGA RAO) / JUDICIAL MEMBER /CHENNAI, /DATED: 14 TH JULY, 2021 . EDN, SR. P.S /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF