SHRI BALAKRISHNAN GANESH, CHENNAI V. ITO, NCW - 7 (2), CHENNAI

ITA 186/CHNY/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5782 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 7 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 07-10-2021
• Assessment Year: 2016-2017
• Appeal Filed On: 24-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI . . , . , BEFORE SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.186/CHNY/2020 /ASSESSMENT YEAR: 2016-17 MR.BALAKRISHNAN GANESH, 16 EBINEZER AVENUE 1 ST MAIN ROAD, TNHB ROAD, MOGAPPAIR WEST, CHENNAI-600 037. V. THE INCOME TAX OFFICER, NON-CORPORATE WARD-7(2), CHENNAI. [PAN: AEPPG 4451 C] ( # /APPELLANT) ( $%# /RESPONDENT) # / APPELLANT BY : NONE $%# /RESPONDENT BY : MRS.R.ANITA, ADDL.CIT /DATE OF HEARING : 06.09.2021 /DT. OF PRONOUNCEMENT : 06.09.2021 / O R D E R PER DUVVURU R.L. REDDY, JUDICIAL MEMBER: THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDER O F THE COMMISSIONER OF INCOME TAX (APPEALS)-7, CHENNAI, IN ITA NO.49/CIT(A)- 7/2019-20 DATED 29.11.2019 FOR THE AY 2016-17. 2. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, THE LEARNED COUNSEL FOR T HE ASSESSEE VIDE LETTER DATED 09.08.2021 SUBMITTED THAT THE ASSESSEE HAS OPTED TO A VAIL THE VIVAD- SE-VISHWAS SCHEME 2020 AND FORM NO.3 WAS ALSO ISSUED. HE HAS SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL. ITA NO.186/CHNY/2020 :- 2 -: 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRE SENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE ASSE SSEES AUTHORIZED REPRESENTATIVE. 4. WE HAVE HEARD THE LD.DR, PERUSED THE MATERIALS AV AILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELO W. 5. IN THIS CASE, THE ASSESSEE HAS OPTED FOR THE VIVA D-SE-VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORM NO.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE. ACCORDINGLY, HE PRAYED THA T HE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 6. IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE, THE A PPEAL FILED BY THE ASSESSEE IS PERMITTED TO BE WITHDRAWN. HOWEVER, IT IS OPEN TO THE ASSESSEE TO APPROACH THE TRIBUNAL BY FILING AN APPROPRIATE A PPLICATION 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 APPEAL OF THE ASSESSEE IN ITA NO.186/CHNY/2020 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 06 TH DAY OF SEPTEMBER, 2021, IN CHENNAI. SD/- SD/- ( . ) (S. JAYARAMAN) / ACCOUNTANT MEMBER ( ,- . . . ) (DUVVURU R.L. REDDY) /JUDICIAL MEMBER ITA NO.186/CHNY/2020 :- 3 -: /CHENNAI, /DATED: 06 TH SEPTEMBER, 2021. TLN $ / /COPY TO: 1. # /APPELLANT 4. 0 /CIT 2. $%# /RESPONDENT 5. $ /DR 3. 0 ( ) /CIT(A) 6. /GF