Groom India Salon and Spa Pvt Ltd., CHENNAI V. ACIT Central circle 2(1), CHENNAI

ITA 1600/CHNY/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6663 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 13-05-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 21-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS R ANITA
• Assessee Lawyers: V S MANOJ

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI . . , . , BEFORE SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NOS.1597 TO 1600 & 1602/CHNY/2019 /ASSESSMENT YEARS: 2010-11 TO 2013-14 & 2015-16 M/S.GROOM INDIA SALON & SPA PVT. LTD., NO.9B, GANGA GRIHA, NUNGAMBAKKAM HIGH ROAD, NUNGAMBAKKAM, CHENNAI-34. V. THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), CHENNAI. [PAN: AADCV 0265 C] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR.V.S.MANOJ, ADV. /RESPONDENT BY : MRS.R.ANITA, JCIT /DATE OF HEARING : 31.03.2021 /DT. OF PRONOUNCEMENT : 01.04.2021 / O R D E R PER BENCH : THE ASSESSEE FILED THESE APPEALS AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-18, CHENNAI, I N ITA NOS.640 TO 644/16-17 DATED 22.03.2019 FOR THE AYS 2010-11 TO 2 013-14 & 2015-16 RESPECTIVELY. 2. WHEN THESE APPEALS WERE TAKEN UP FOR HEARING, TH E LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS OP TED TO AVAIL THE VIVAD-SE- ITA NO.1597-1600 & 1602/CHNY/2019 :- 2 -: VISHWAS SCHEME 2020 AND FORM NO.3 WERE ALSO ISSUED. IT HAS SUBMITTED THAT IT 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 LEAR NED COUNSEL FOR THE ASSESSEE. 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 N O.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE. ACCORDINGLY, IT PRAYED THAT I T 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 IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE, THE APPEAL FILED BY THE ASSESSEE IS PERMITTED TO BE WITHDRAWN.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 APPL ICATION 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 APPEALS OF THE ASSESSEE IN IT A NOS.1597-1600 & 1602/CHNY/2019 ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 1 ST DAY OF APRIL, 2021, IN CHENNAI. SD/- SD/- ( . ) (S. JAYARAMAN) / ACCOUNTANT MEMBER ( . . ) (DUVVURU R.L. REDDY) /JUDICIAL MEMBER ITA NO.1597-1600 & 1602/CHNY/2019 :- 3 -: /CHENNAI, /DATED: 1 ST APRIL, 2021. TLN ! /COPY TO: 1. /APPELLANT 4. $ /CIT 2. /RESPONDENT 5. /DR 3. $ ( ) /CIT(A) 6. /GF