RM Senthil Vadivel, Pollachi V. ITO Ward 1 , Pollachi

ITA 1663/CHNY/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7422 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 8 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 15-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R ANITHA JCIT
• Assessee Lawyers: D ANAND

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI . , !' # $% , & !' %' BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBE R # ./ ITA NOS.1663 & 1664/CHNY/2018 ( )( /ASSESSMENT YEARS: 2009-10 & 2011-12 SHRI R.M. SENTHIL VADIVEL, 4/22, RAMANATHAPURAM, MANNUR POST, POLLACHI 642 109. VS. THE INCOME TAX OFFICER, WARD-1, POLLACHI. [PAN: CFJPS 8357A] ( *+ /APPELLANT) ( ,-*+ /RESPONDENT) *+ . / / APPELLANT BY : SHRI D. ANAND, ADVOCATE ,-*+ . / /RESPONDENT BY : MS. R. ANITHA, JCIT . 0& /DATE OF HEARING : 03.02.2021 12) . 0& / DATE OF PRONOUNCEMENT : 11.02.2021 !3 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER : THESE TWO APPEALS FILED BY THE ASSESSEE ARE DIRECTE D AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-3 , COIMBATORE DATED 08.03.2018 RELEVANT TO THE ASSESSMENT YEARS 2009-10 & 2011-12. I.T I.TI.T I.T. .. .A. NO A. NO A. NO A. NOS SS S. .. .1663 & 1664 1663 & 1664 1663 & 1664 1663 & 1664/ // /CHNY CHNY CHNY CHNY/ // /20 2020 2018 1818 18 2 2. WHEN THESE APPEALS WERE TAKEN UP FOR HEARING, VI DE LETTER DATED 27.01.2021, THE LEARNED COUNSEL FOR THE ASSESSEE HA S SUBMITTED THAT THE ASSESSEE HAS OPTED TO AVAIL THE VIVAD-SE-VISHWA S SCHEME 2020 AND FORM NO.3 WAS ALSO ISSUED. HE HAS SUBMITTED TH AT 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, PERUSED THE MATERI ALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHOR ITIES BELOW. 5. IN THESE TWO CASES, THE ASSESSEE HAS OPTED FOR T HE VIVAD-SE- VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HA S ISSUED FORM NO.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE. AC CORDINGLY, HE PRAYED THAT HE MAY BE PERMITTED TO WITHDRAW THE 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 IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE, THE APPEALS FILED BY THE ASSESSEE ARE PERMITTED TO BE WITHDRAWN.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 I.T I.TI.T I.T. .. .A. NO A. NO A. NO A. NOS SS S. .. .1663 & 1664 1663 & 1664 1663 & 1664 1663 & 1664/ // /CHNY CHNY CHNY CHNY/ // /20 2020 2018 1818 18 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, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 11 TH FEBRUARY, 2021 AT CHENNAI. SD/ - SD/ - ( . ) (S. JAYARAMAN) /ACCOUNTANT MEMBER ( . ) (DUVVURU RL REDDY) /JUDICIAL MEMBER /CHENNAI, 4!# /DATED: 11 TH FEBRUARY, 2021 . EDN, SR. P.S !3 . ,056 76)0 /COPY TO: 1. *+ /APPELLANT 2. ,-*+ /RESPONDENT 3. 80 ( )/CIT(A) 4. 80 /CIT 5. 69: ,0 /DR 6. : ( ; /GF