Shri A. Muralidharan, Salem V. ITO, Erode

ITA 1920/CHNY/2013

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4896 (ITAT-CHENNAI)
• Duration Of Justice: 7 year(s) 10 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 04-11-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI [ , . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./ ITA NOS.: 1920, 1921 & 1922/CHNY/2013 / ASSESSMENT YEARS: 2005-06, 2006-07 & 2007-08 SHRI A. MURALIDHARAN, NO.699, METTUR MAIN ROAD, BHAVANI, ERODE DIST. 638 301. PAN: AGTPM 6691E V. THE INCOME TAX OFFICER, WARD II(2), ERODE ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI AR.V. SREENIVASAN, ADDL.CIT /DATE OF HEARING : 28.09.2021 /DATE OF PRONOUNCEMENT : 28.09.2021 / O R D E R PER G. MANJUNATHA, AM: THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST SEPARATE ORDERS OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)- 1, COIMBATORE, ALL DATED 23.09.2013 FOR ASSESSMENT YEARS 2005-06 TO 2007-08. 2. NONE APPEARED FOR THE ASSESSEE. WE HAVE HEARD THE LD. DR AND ALSO PERUSED THE MATERIALS AVAILABLE ON RECORD. AT THE TIME OF HEARING, WE FIND THAT THE ASSESSEE HAS FILED A LETTER ALONG WITH FORM NO.3 ISSUED BY THE DEPARTMENT UNDER VIVAD SE VISHWAS SCHEME, 2020 AND STATED 2 I.T.A. NOS. 1920 TO 1922/CHNY/2013 (VSVS) THAT THE ASSESSEE HAD AVAILED THE VSVS SCHEME TO SETTLE ITS PENDING DISPUTES. THE ASSESSEE HAS FURTHER SUBMITTED THAT THE DEPARTMENT HAS ACCEPTED APPLICATIONS FILED BY THE ASSESSEE AND ISSUED FORM 3 QUANTIFYING AMOUNT OF TAXES PAYABLE UNDER VSVS SCHEME. THEREFORE, THE ASSESSEE HAS REQUESTED FOR WITHDRAWAL OF APPEALS. THE LD.DR ON THE OTHER HAND HAS NO OBJECTION FOR WITHDRAWING APPEALS FILED BY THE ASSESSEE. THEREFORE, CONSIDERING THE FACT THAT THE ASSESSEE HAS FILED APPLICATIONS FOR WITHDRAWAL OF APPEALS AND HAS ALSO FILED FORM 3 ISSUED BY THE DEPARTMENT, WE DISMISS THE APPEALS FILED BY THE ASSESSEE AS WITHDRAWN. HOWEVER, A LIBERTY IS GIVEN TO THE ASSESSEE TO RESTORE THE APPEALS, IN CASE THE APPLICATIONS FILED BY THE ASSESSEE BEFORE THE DESIGNATED AUTHORITY, IS REJECTED FOR ANY REASON. 3. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH SEPTEMBER, 2021 AT CHENNAI. SD/- SD/- ( ) (V. DURGA RAO) / JUDICIAL MEMBER ( . ) (G. MANJUNATHA) /ACCOUNTANT MEMBER /CHENNAI, /DATED, THE 28 TH SEPTEMBER, 2021 RSR 1. /APPELLANT 2. /RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. /GF.