Super Auto Forge Private Ltd., CHENNAI V. DCIT Corporate Circle 6(2), CHENNAI

ITA 2046/CHNY/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4266 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 17-11-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 27-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS R ANITHA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI , , ' BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./ ITA NOS.2045, 2046 & 2047/CHNY/2018 /ASSESSMENT YEAR: 2012-13, 2013-14 & 2014-15 M/S. SUPER AUTO FORGE PVT. LTD., TS/82/2, METTU STREET, GANAPATHY NAGAR, EKKATTUTHANGAL, CHENNAI 600 097. [PAN: AABCS 0459B] VS. THE DY. COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-6(2), CHENNAI. ( ) /APPELLANT) ( *+) /RESPONDENT) ) / APPELLANT BY : NONE *+) /RESPONDENT BY : MRS. R. ANITHA, ADDL. CIT /DATE OF HEARING : 28.09.2021 / DATE OF PRONOUNCEMENT : 28.09.2021 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THESE THREE APPEALS FILED BY THE ASSESSEE ARE DIREC TED AGAINST THE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TA X (APPEALS)-15, CHENNAI DATED 27.02.2018 RELEVANT TO THE ASSESSMENT YEARS 2012-13, 2013-14 & 2014-15. I.T.A NOS.2045, 2046 & 2047/CHNY/2018 :- 2 -: 2. ALL THE THREE APPEALS FILED BY THE ASSESSEE ARE DELAYED BY 08 DAYS, FOR WHICH, THE ASSESSEE HAS FILED AFFIDAVITS FOR CONDONATION OF THE DELAY, TO WHICH, THE LD. DR HAS NOT RAISED ANY SERI OUS OBJECTION. CONSEQUENTLY, SINCE THE ASSESSEE WAS PREVENTED BY S UFFICIENT CAUSE, THE DELAY IN FILING OF THE APPEALS STAND CONDONED A ND THE APPEALS ARE ADMITTED FOR ADJUDICATION. 3. WHEN THESE APPEALS ARE TAKEN UP FOR HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE. THE LEARNED COUNSEL FOR TH E ASSESSEE VIDE HIS LETTER DATED 22.09.2021 HAS SUBMITTED THAT THE ASSE SSEE HAS OPTED TO AVAIL THE VIVAD-SE-VISHWAS SCHEME 2020 AND FORM NO. 3 WAS ALSO ISSUED. HE HAS ALSO SUBMITTED THAT HE MAY BE PERMI TTED TO WITHDRAW THE APPEALS. 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 AUTHORITI ES BELOW. IN THESE CASES, THE ASSESSEE HAS OPTED FOR THE VIVAD-SE-VISH WAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORM NO.3 F OR THE SETTLEMENT I.T.A NOS.2045, 2046 & 2047/CHNY/2018 :- 3 -: OF PENDING TAX DISPUTE. ACCORDINGLY, IT PRAYED THA T IT MAY BE PERMITTED TO WITHDRAW THE APPEAL. 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 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, ALL THE THREE APPEALS FILED BY TH E ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 28 TH SEPTEMBER, 2021 IN CHENNAI. SD/- SD/- ( ) (G. MANJUNATHA) /ACCOUNTANT MEMBER ( ) (V. DURGA RAO) /JUDICIAL MEMBER /CHENNAI, /DATED: 28 TH SEPTEMBER, 2021 . EDN/- /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF