MEENAKSHI SUNDARAM SAMPATH, CHENNAI V. ACIT, CPC - TDS, GHAZIABAD

ITA 2141/CHNY/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 9126 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 17-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 201

Judgement Text

आयकर अपील य अ धकरण, ‘डी’ यायपीठ, चे नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI ी महावीर संह, उपा य एवं ी जी. मंज ु नाथ, लेखा सद&य के सम BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./I . T. A. N o. 2 1 4 0 t o 2 1 4 2 / Ch ny / 2 01 9 ( नधा रणवष / A s se s s m e nt Yea r : 2 01 3- 14 , 201 3- 1 4 & 20 14- 1 5) Mr. Meenakshi Sundaram Sampath 3, Multi Industrial Nagar, Gerugambakkam, Porur, Chennai-600 116. V s The Assistant Commissioner of Income Tax, Central Processing Cell-TDS Ghaziabad-201 010. P AN: A A NP S 2 9 5 2 G (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओरसे/ Appellant by : None यथ क ओरसे/Respondent by : Ms. R.Anita, Addl.CIT स ु नवाईक तार ख/D a t e o f h e a r i n g : 08.11.2021 घोषणाक तार ख /D a t e o f P r o n o u n c e m e n t : 08.11.2021 आदेश / O R D E R Per BENCH: These three appeals filed by the assessee are directed against separate, but identical order passed by the learned CIT(A)-17, Chennai, all dated 16.05.2019 and pertain to assessment years 2013-14, 2013-14 & 2014-15. 2. At the time of hearing, none appeared on behalf of the assessee. We have heard learned DR and also perused the materials available on record. The assessee has filed a letter along with Form No.5 issued by the Department under ‘Vivad se Vishwas Scheme, 2020’ and submitted that the assessee 2 ITA No. 2140 to 2142/Chny/2019 has availed the VSVS scheme to settle its pending disputes. The assessee further submitted that the Department has accepted applications filed by the assessee and issued Form 5 quantifying amount of taxes payable under VSVS scheme. Therefore, the assessee submitted that both these appeals filed by the assessee may be dismissed as withdrawn. The ld. DR, on the other hand, has no objection for dismissing the appeals as the Designated Authority has issued Form 5. Therefore, considering the fact that the assessee has filed application for withdrawal of appeals and has also filed Form 5 issued by the Department, we dismiss these three appeals filed by the assessee as withdrawn. However, a liberty is given to the assessee to restore the appeals, in case the application filed by the assessee before the Designated Authority, is rejected for any reason. 3. In the result, these three appeals filed by the assessee are dismissed as withdrawn. Order pronounced in the open court on 8 th November, 2021 Sd/- Sd/- (महावीर संह) ( जी. मंज ु नाथ ) (Mahavir Singh) (G. Manjunatha ) उपा य / Vice-President लेखा सद%य / Accountant Member चे'नई/Chennai, 3 ITA No. 2140 to 2142/Chny/2019 (दनांक/Dated 8 th November, 2021 DS आदेश क त*ल+प अ,े+षत/Copy to: 1. Appellant 2. Respondent 3. आयकर आय ु -त (अपील)/CIT(A) 4. आयकर आय ु -त/CIT 5. +वभागीय त न1ध/DR 6. गाड फाईल/GF.