HTC Software Development Centre Private Limited, CHENNAI V. DCIT Company Circle II(2), CHENNAI

ITA 1750/CHNY/2005

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 9248 (ITAT-CHENNAI)
• Duration Of Justice: 16 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 1998-1999
• Appeal Filed On: 03-08-2005
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण, ‘ए ’ याय पीठ, चे नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI ी वी.द ु गा राव, या यक सद य एवं ी जी.मंज ु नाथ, लेखा सद य के सम$ BEFORE SHRI V.DURGA RAO, JUDICIAL MEMBER AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./I . T. A. N o s. 1 7 4 9 t o 1 7 5 1/ Chn y/ 2 0 0 5 ( नधा रणवष / A s s e s sm e nt Yea r s : 1 997 - 9 8, 1 99 8- 9 9 & 2 0 0 1- 0 2 ) M/s. HTC Software Development Centre Pvt.Ltd., Unit 31, SDF-II, Phase –II Madras Export Processing Zone Tambaram, Chennai-600 045. V s The Deputy Commissioner of Income Tax, Company Circle-II(2), Chennai-600 006. P AN: A AA CH 1 9 0 1 Q (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओरसे/ Appellant by : None यथ क ओरसे/Respondent by : Mr. AR.V.Sreenivasan, Addl.CIT स ु नवाई क तार ख/D a t e o f h e a r i n g : 02.11.2021 घोषणा क तार ख /D a t e o f P r o n o u n c e m e n t : 02.11.2021 आदेश / O R D E R PER G.MANJUNATHA, AM: These three appeals filed by the assessee are directed against separate, but identical orders passed by the learned CIT(A)-XI, Chennai, all dated 25.05.2005 and pertain to assessment years 1997-98, 1998-99 and 2001-02. 2. At the time of hearing, none appeared on behalf of the assessee. We have heard learned DR and also perused the materials available on record. The assessee has filed a letter along with Form No.3 issued by the Department under ‘Vivad se Vishwas Scheme, 2020’ and submitted that the assessee has availed the VSVS scheme to settle its pending disputes. The assessee further submitted that the Department has 2 ITA No. 1749 to 1751/Chny/2005 accepted applications filed by the assessee and issued Form 3 quantifying amount of taxes payable under VSVS scheme. Therefore, the assessee submitted that these three appeals filed by the assessee may be dismissed as withdrawn. The ld. DR, on the other hand, has no objection for dismissing appeals as the Designated Authority has issued Form 3. Therefore, considering the fact that the assessee has filed application for withdrawal of appeal and has also filed Form 3 issued by the Department, we dismiss these three appeals filed by the assessee as withdrawn. However, a liberty is given to the assessee to restore the appeals, in case the application filed by the assessee before the Designated Authority, is rejected for any reason. 3. In the result, these three appeals filed by the assessee are dismissed as withdrawn. Order pronounced in the open court on 2 nd November, 2021 Sd/- Sd/- ( वी.द ु गा राव) ( जी. मंज ु नाथ) (V.Durga Rao) ( G.Manjunatha ) #या यक सद%य /Judicial Member लेखा सद%य / Accountant Member चे#नई/Chennai, (दनांक/Dated 2 nd November, 2021 DS आदेश क त*ल+प अ,े+षत/Copy to: 1. Appellant 2. Respondent 3. आयकर आय ु -त (अपील)/CIT(A) 4. आयकर आय ु -त/CIT 5. +वभागीय त न1ध/DR 6. गाड फाईल/GF.