M/S. G. ATHMALINGAM MEDICAL AND EDUCATIONAL TRUST, GINGEE V. ITO (EXEMPTIONS), WARD-3, CHENNAI

ITA 2001/CHNY/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8702 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 26-07-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 04-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI . . , . , BEFORE SHRI DUVVURU R . L . REDDY , JUDICIAL MEMBER AND SHRI S. JAYARA MAN, ACCOUNTANT MEMBER ./ ITA NO.2001/CHNY/2019 /ASSESSMENT YEAR: 2015-16 M/S.G.ATHMALINGAM MEDICAL AND EDUCATIONAL TRUST, NO.85, THIRUVANAMALAI ROAD, PRG HOSPITAL, SAKKARAPURAM, GINGEE-604 202. V . THE INCOME TAX OFFICER (EXEMPTIONS), WARD-3, CHENNAI. [PAN: AAATD 8907 H ] ( ' /APPELLANT) ( #$' /RESPONDENT) ' / APPELLANT BY : MR. N.V.BALAJI, ADV. #$' /RESPONDENT BY : MR. G. JOHNSON, ADDL.CIT /DATE OF HEARING : 27 .0 7 .20 2 1 /DT. OF PRONOUNCEMENT : 27.07.2021 / 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)-10, CHENNAI, I N ITA NO.195/17-18/CIT(A)-10(TR.) DATED 25.03.2019 FOR TH E AY 2015-16. 2. THIS APPEAL FILED BY THE ASSESSEE IS DELAYED BY 24 DAYS, FOR WHICH, THE ASSESSEE HAS FILED THE AFFIDAVIT FOR 24 DAYS REQUESTING ITA NO.2001/CHNY/2019 :- 2 -: FOR CONDONATION OF DELAY, TO WHICH, THE REVENUE HAS NOT RAISED ANY SERIOUS OBJECTION. CONSEQUENTLY, THE DELAY OF 24 DAYS IN FILING OF THE APPEAL STANDS CONDONED AND ADMITTED FOR ADJUDIC ATION. 3. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, THE L EARNED 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. IT HAS SUBMITTED THAT IT MAY BE PERMITTED TO WITHDRAW THE APPEAL. 4. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPR ESENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. 5. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERI ALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHOR ITIES BELOW. 6. IN THIS CASE, THE ASSESSEE HAS OPTED FOR THE VIV AD-SE-VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORM NO.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE. ACCORDI NGLY, IT PRAYED THAT IT MAY BE PERMITTED TO WITHDRAW THE APPEAL. 7. IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE, THE APPEAL FILED BY THE ASSESSEE IS PERMITTED TO BE WITHDRAWN. HOWEVER , IT IS OPEN TO THE ASSESSEE TO APPROACH THE TRIBUNAL BY FILING AN APPROPRIATE ITA NO.2001/CHNY/2019 :- 3 -: APPLICATION IN THE EVENT OF ANY INJUSTICE CAUSED TO THE ASSESSEE IN RESPECT OF THE SETTLEMENT OF DISPUTE RELATING TO TH E VIVAD-SE-VISHWAS SCHEME 2020. 8. IN THE RESULT, THE APPEAL OF THE ASSESSEE IN ITA NO.2001/CHNY/2019 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 27 TH DAY OF JULY, 2021, IN CHENNAI. S D/ - S D/ - ( . ) (S. JAYARAMAN) / ACCOUNTANT MEMBER ( +, . . - ) (DUVVURU R.L. REDDY) /JUDICIAL MEMBER /CHENNAI, /DATED: 27 TH JULY, 2021. TLN # / /COPY TO: 1. ' /APPELLANT 4. 0 /CIT 2. #$' /RESPONDENT 5. # /DR 3. 0 ( ) /CIT(A) 6. /GF