V.T.Kumaravel, Karur V. DCIT Central Circle 11, Trichy

ITA 1858/CHNY/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1373 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 15-04-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 01-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R ANITA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI [ , , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER /. I.T.A. NOS: 1856, 1857, 1858 & 1859/CHNY/2017 [ [ / ASSESSMENT YEARS : 2008-09, 2009-10, 2010-11 & 2011-12 SHRI. V.T. KUMARAVEL, NO. 58, VTP ILLAM, NARASIMMAPURAM MIDDLE STREET, KARUR 639 001. [PAN: AANPK 9484F] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE II, TRICHY. ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI. QUADIR HOSEYN, ADVOCATE / RESPONDENT BY : MS. R. ANITA, JCIT /DATE OF HEARING : 30.06.2021 /DATE OF PRONOUNCEMENT : 30.06.2021 / O R D E R PER BENCH: THE ASSESSEE FILED THESE APPEALS AGAINST THE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS)- 19, CHENNAI IN ITA NO. 266/15-16 DATED 09.05.2017 FOR THE ASSESSMENT YEARS 2008-09, 2009-10, 2010-11 & 2011-12, RESPECTIVELY. :- 2 -: ITA NOS: 1856 TO 1859/CHNY/2017 2. THE ABOVE CASES WERE HEARD THROUGH VIDEO CONFERENCING. AT THE TIME OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE INVITED OUR ATTENTION TO THE LETTERS DATED 04.05.2021 AND SUBMITTED THAT THE ASSESSEE WANTED TO UTILIZE THE DIRECT TAXES VIVAD SE VISHWAS SCHEME, 2020 TO SETTLE PENDING DISPUTE RELATING TO DIRECT TAXES AND IN THIS REGARD THE ASSESSEE HAS FILED FORM NO. 1 AND FORM 2 AND OBTAINED FORM NO. 3 FROM THE DESIGNATED AUTHORITY. 3. THE BENCH HAS CONSIDERED THE MATERIAL. SINCE THE ASSESSEE SUBMITS THAT HE HAS OBTAINED FORM NO.3 AND SEEKS WITHDRAWAL OF APPEALS, THEREFORE, WE DISMISS THE APPEALS FILED BY THE ASSESSEE, SUPRA, AS WITHDRAWN. HOWEVER, LIBERTY IS GIVEN TO THE ASSESSEE TO RESTORE THE APPEALS, IN THE EVENT IF THE DESIGNATED AUTHORITY, FOR ANY REASON REJECT THE APPLICATION FILED BY THE ASSESSEE UNDER SECTION 4 OF THE SAID ACT. 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH JUNE, 2021 AT CHENNAI . SD/- ( [ ) (V. DURGA RAO) /JUDICIAL MEMBER SD/- ( ) (S. JAYARAMAN) /ACCOUNTANT MEMBER /CHENNAI, /DATED: 30 TH JUNE , 2021 JPV /COPY TO: 1. / APPELLANT 2. /RESPONDENT 3. ) ( /CIT(A) 4. /CIT 5. /DR 6. [ /GF