PACHANBHAI PATEL, CHENNAI V. ITO, NCW - 10 (3)., CHENNAI

ITA 1860/CHNY/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0152 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 12-08-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 19-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

./ ITA NOS.1860/CHNY/2019 /ASSESSMENT YEAR: 2010-11 SHRI PACHANBHAI PATEL , NO.15, 200 FEET INNER RING ROAD, PONNIAMMAN MEDU, CHENNAI-600 110. V S. THE COMMISSIONER OF INCOME TAX(A)-12, 121, M.G.ROAD, NUNGAMBAKKAM, CHENNAI. [PAN: AHIPP 7121 J ] ( /APPELLANT) ( /RESPONDENT) ./ ITA NOS.1861/CHNY/2019 /ASSESSMENT YEAR: 2010-11 M/S. PACHANBHAI PATEL, HUF NO.16, 200 FEET INNER RING ROAD, PONNIAMMAN MEDU, CHENNAI-600 110. VS. THE COMMISSIONER OF INCOME TAX(A)-12, 121, M.G.ROAD, NUNGAMBAKKAM, CHENNAI. [PAN: AAGHP 4166 E] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MS.LEKHA, FCA /RESPONDENT BY : MR. SURESH PERIASAMY, JCIT /DATE OF HEARING : 16 .0 7 .2021 /DATE OF PRONOUNCEMENT : 16 . 07 .2021 / O R D E R PER BENCH: THE ASSESSEE FILED THESE APPEALS AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-12, CHENNAI, IN ITA NO.247/CIT (A)-12/16-17 DATED 28.02.2019 AND IN ITA NO.246/CIT(A)-12/16-17 DATED 28.02.2019 FOR THE AY 2010-11. , , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI . . , . , , BEFORE SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA , ACCOUNTANT MEMBER ITA NOS.1860 & 1861/CHNY/2019 :: 2 :: 2. THESE APPEALS FILED BY THE ASSESSE ARE DELAYED B Y 30 DAYS, FOR WHICH, THE ASSESSEE HAS FILED AFFIDAVIT FOR 29 DAYS REQUESTI NG FOR CONDONATION OF DELAY, TO WHICH, THE REVENUE HAS NOT RAISED ANY SERIOUS OBJEC TION. CONSEQUENTLY, THE DELAY OF 30 DAYS IN FILING OF THESE APPEALS STAND CONDO NED AND ADMITTED FOR ADJUDICATION. 3. THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITT ED THAT THE ASSESSEE HAS FILED AN APPLICATION FOR GRANT OF EARLY HEARING OF THESE APPEALS AND HE OPTED TO AVAIL THE VIVAD-SE-VISHWAS SCHEME 2020, TO WHICH, L D.DR HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE LD.COUNSEL FOR THE ASSESSEE. 4. WHEN THESE APPEALS WERE TAKEN UP FOR HEARING, TH E LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS OPTED TO AVAIL THE VIVAD-SE-VISHWAS SCHEME 2020 AND FORM NO.3 WAS ALSO ISSUED. HE HAS SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEALS. 5. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPR ESENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE LEARNED COU NSEL FOR THE ASSESSEE. 6. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERI ALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELO W. 7. IN THESE CASES, THE ASSESSEE HAS FILED AN APPLIC ATION SEEKING GRANT OF EARLY HEARING OF THESE APPEALS AND MOREOVER, THE ASSESSEE HAS ALSO OPTED FOR THE VIVAD- SE-VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORM NO.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE. ACCORDINGLY , HE PRAYED THAT THE ASSESSEE MAY BE PERMITTED TO WITHDRAW THE APPEALS. ITA NOS.1860 & 1861/CHNY/2019 :: 3 :: 8. IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE, THE APPEALS FILED BY THE ASSESSEE ARE PERMITTED TO BE WITHDRAWN. HOWEVER, I T IS OPEN TO THE ASSESSEE TO APPROACH THE TRIBUNAL BY FILING AN APPROPRIATE APPL ICATION 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. 9. IN THE RESULT, THE APPEALS OF THE ASSESSEE IN IT A NO.1860 & 1861/CHNY/2019 ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 16 TH DAY OF JULY, 2021, IN CHENNAI. S D/ - S D/ - ( . ) (G. MANJUNATHA) /ACCOUNTANT MEMBER ( . . ) (DUVVURU R.L. REDDY) /JUDICIAL MEMBER /CHENNAI, /DATED: 16 TH JULY, 2021. TLN /COPY TO: 1. /APPELLANT 4. /CIT 2. /RESPONDENT 5. /DR 3. ( ) /CIT(A) 6. /GF