THIRUNAVUKARASU SIVALINGAM, CHENNAI V. ACIT CENTRAL CIRCLE-1(3), CHENNAI

ITA 20/CHNY/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8971 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 06-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S SRIDHAR

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 NO.20 & 21/CHNY/2020 /ASSESSMENT YEARS: 2009-10 & 2010-11 SHRI THIRUNAVUKARASU SIVALINGAM, NO.169, A-19, ARCOT TERRACE, NSK SALAI, VADAPALANI. CHENNAI 600 026. VS. THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), CHENNAI. [PAN: AKUPS 2659H] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. S.SRIDHAR, ADVOCATE /RESPONDENT BY : MR. SURESH PERIASAMY, JCIT /DATE OF HEARING : 04.08.2021 / DATE OF PRONOUNCEMENT : 04.08.2021 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THESE TWO APPEALS FILED BY THE ASSESSEE ARE DIRECTE D AGAINST THE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS)- 16, CHENNAI IN ITA NOS. 143/144/CIT(A)-18/2016-17 DATED 22.10.2019 FOR ASSESMENT YEARS 2009-10 & 2010-11 RESPECTIVELY. ITA NOS.20 & 21/CHNY/2020 2 2. WHEN THESE TWO APPEALS WERE TAKEN UP FOR HEARING , THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASS ESSEE HAS OPTED TO AVAIL THE VIVAD-SE-VISHWAS SCHEME 2020 AND FORM NO. 3 WAS ALSO ISSUED IN BOTH THE APPEALS. HE HAS ALSO SUBMITTED T HAT HE MAY BE PERMITTED TO WITHDRAW THE APPEALS. 3. ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPRE SENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. 4. WE HAVE HEARD BOTH THE SIDES THROUGH VIDEO CONFE RENCING, PERUSED THE MATERIALS AVAILABLE ON RECORD 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 HAS ISSUED FORM NO.3 IN BOTH THE APPEALS FOR THE SETTLEMENT OF PENDING TAX DISPUTE. ACCORDINGLY, HE PRAYED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEALS. 6. IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE, THE APPEALS FILED BY THE ASSESSEE ARE PERMITTED TO BE WITHDRAWN. HOWEVE R, IT IS OPEN TO THE ITA NOS.20 & 21/CHNY/2020 3 ASSESSEE TO APPROACH THE TRIBUNAL BY FILING AN APPR OPRIATE APPLICATION IN THE EVENT OF ANY INJUSTICE CAUSED TO THE ASSESSE E IN RESPECT OF THE SETTLEMENT OF DISPUTE RELATING TO THE VIVAD-SE-VISH WAS SCHEME 2020. 7. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 04 TH AUGUST, 2021 AT CHENNAI. SD/ - SD/ - ( ) (G. MANJUNATHA) /ACCOUNTANT MEMBER ( ) (V. DURGA RAO) /JUDICIAL MEMBER /CHENNAI, /DATED: 04 TH AUGUST, 2021 . EDN/- /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF