VEENA KUMARAVEL, CHENNAI V. ACIT CENTRAL CIRCLE-2(1), CHENNAI

ITA 1787/CHNY/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6667 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 9 month(s) 24 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: 07-04-2021
• Assessment Year: 2012-2013
• Appeal Filed On: 07-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S 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. JAYAR AMAN, ACCOUNTANT MEMBER ./ ITA NOS.1784 TO 1787 & 1788/CHNY/2019 /ASSESSMENT YEARS: 2009-10 TO 2012-13 & 2015-16 SMT.VEENA KUMARAVEL, NO.10, ANNA ENCLAVE, INJAMBAKKAM, CHENNAI-600 115. V . THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), CHENNAI. [PAN: AEFPV 3879 K ] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. V.S.MANOJ, ADV. /RESPONDENT BY : MR S . R.ANITA, JCIT /DATE OF HEARING : 31 .0 3 .20 2 1 /DT. OF PRONOUNCEMENT : 01 .0 4 .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, IN ITA NOS.722-72 5/16-17 DATED 03.04.2019 FOR THE AYS 2009-10 TO 2012-13 & IN ITA NO.727/16-1 7 DATED 03.04.2019 FOR THE AY 2015-16. 2. WHEN THESE APPEALS WERE TAKEN UP FOR HEARING, TH E ASSESSEE HAS SUBMITTED THAT SHE HAS OPTED TO AVAIL THE VIVAD-SE- VISHWAS SCHEME 2020. IT WAS FURTHER A SUBMISSION THAT FORM NO.3 FROM THE DESIGN ATED AUTHORITY IS YET TO BE ISSUED AND WOULD BE SUBMITTED IN DUE COURSE AND THE SAME SHALL BE FURNISHED AFTER ISSUANCE OF FORM NO.3. SHE HAS FURTHER SUBMIT TED THAT SHE MAY BE PERMITTED TO WITHDRAW THE APPEALS. ITA NOS.1784-1788/CHNY/2019 :- 2 -: 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPR ESENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE ASSE SSEE. 4. WE HAVE PERUSED THE MATERIALS AVAILABLE ON RECOR D 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 IS YET TO ISSUE F ORM NO.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE. SINCE THE ASSESSEE HAS SUBM ITTED THAT FORM NO.3 WOULD BE SUBMITTED AS AND WHEN IT IS ISSUED AND PRAYED FO R PERMITTING THE ASSESSEE TO WITHDRAW THE APPEALS, THE APPEALS FILED BY THE ASSE SSEE ARE PERMITTED TO BE WITHDRAWN. HOWEVER, IT IS OPEN TO THE ASSESSEE TO APPROACH THE TRIBUNAL BY FILING AN APPROPRIATE APPLICATION IN THE EVENT OF A NY INJUSTICE CAUSED TO THE ASSESSEE IN RESPECT OF THE SETTLEMENT OF DISPUTE RE LATING TO THE VIVAD-SE-VISHWAS SCHEME 2020. 6. IN THE RESULT, THE APPEALS OF THE ASSESSEE IN IT A NOS.1784- 1788/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 /CHENNAI, /DATED: 1 ST APRIL, 2021. TLN ! /COPY TO: 1. /APPELLANT 4. $ /CIT 2. /RESPONDENT 5. /DR 3. $ ( ) /CIT(A) 6. /GF