Neelam Singhvi, Chennai V. ITO, Non Corporate Ward 5(2), Chennai

ITA 2178/CHNY/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1927 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 6 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 06-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G JOHNSON CIT CHNY MS PIONE

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI , , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER SL. NO. ./ ITA NUMBER / ASSESSMENT YEARS / APPELLANT / RESPONDENT 1. 2789/CHNY/2015 2016-17 M/S. ATTAR MOHAMED DAWOOD & CO., NEW NO.9, OLD NO.4, OWILYA SAHIB STREET, 3 RD LANE, ELLIS ROAD, ANNA SALAI, CHENNAI 600 002. [PAN:AAIFA 7091F] THE ASST. COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE-9(1), CHENNAI. / APPELLANT BY : NONE /RESPONDENT BY : SHRI G JOHNSON, ADDL. CIT 2. 846/CHNY/2019 2013-14 M/S. PIONEER FINANCIAL SERVICES, 17-A, BOOPATHY BUILDINGS, VIRUDHUNAGAR, SIVAKASI 626 123. [PAN: AAAFP 8884F] THE ASST. COMMISSIONER OF INCOME TAX, VIRUDHUNAGAR CIRCLE, VIRUDHUNAGAR. / APPELLANT BY : SHRI N. ARJUN RAJ, C.A /RESPONDENT BY : SHRI G. JOHNSON, ADDL. CIT 3. 956/CHNY/2019 2015-16 SHRI SUBRAMANIAN NAIR RAVI, PLOT NO.1042, ANNA NAGAR WEST EXTENSION, CHENNAI 600 101. [PAN: AABPR 9273R ] THE ASST. COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE-7(1), CHENNAI / APPELLANT BY : SHRI K.S. LAKSHMI NARAYANAN, C.A /RESPONDENT BY : SHRI G. JOHNSON, ADDL. CIT 4. 2776/CHNY/2018 2014-15 SMT. VANIBAI JASRAJJI, 78, NSC BOSE ROAD, SOWCARPET, CHENNAI 600 079. [PAN: ABXPV 7936Q] THE INCOME TAX OFFICER, NON-CORPORATE WARD-6(4), CHENNAI / APPELLANT BY : SHRI K. RAMU, ITO (RETD.) /RESPONDENT BY : SHRI G. JOHNSON, ADDL. CIT ITA NOS.2789/CHNY/2019 & 15 OTHERS (VSVS) :- 2 -: 5. 2178/CHNY/2017 2013-14 MRS. NEELAM SINGHVI, 31, GENERAL MUTHIAH STREET, SOWCARPET, CHENNAI 600 006. [PAN: AACPN 4651L] THE INCOME TAX OFFICER, NON-CORPORATE WARD-5(2), CHENNAI / APPELLANT BY : SHRI SAMDARIYA FATEH CHAND, C.A /RESPONDENT BY : SHRI G. JOHNSON, ADDL. CIT 6. 2822/CHNY/2019 2012-13 M/S. SRI VIGNESWARA FOUNDRY, A-1095, AVANASHI ROAD, P.N. PALAYAM, COIMBATORE 641 037. [PAN: AALFS 5096H] THE DY. COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE-1, COIMBATORE. / APPELLANT BY : SHRI S. SRIDHAR, ADVOCATE /RESPONDENT BY : SHRI G. JOHNSON, ADDL. CIT 7. 508/CHNY/2019 & 509/CHNY/2019 2012-13 2013-14 SHRI KAMALESH SHANTILAL JAIN, 20, LATTICE, WADDELS ROAD, KILPAUK, CHENNAI- 600 010. [PAN: AAFPJ 2745J] THE ASST. COMMISSIONER OF INCOME TAX, NON-CORPORATE WARD-10(1), CHENNAI / APPELLANT BY : SHRI KAMLESH SHANTILAL JAIN, ASSES SEE /RESPONDENT BY : SHRI G. JOHNSON, ADDL. CIT 8. 2776/CHNY/2019 2011-12 SMT. JANAGAMAGARAJAN JANSIRANI, NO.19-J7, INDIRA NAGAR EXTENSION, THURAIYUR, TRICHY DISTRICT-621 010. [PAN: AJHPJ 0587H] THE INCOME TAX OFFICER, WARD-2(3), TRICHY. / APPELLANT BY : SHRI N. ARJUN RAJ, C.A /RESPONDENT BY : SHRI G. JOHNSON, ADDL. CIT 9. 507/CHNY/2019 2013-14 M/S. SOUTHERN DIGITAL SCREENZ INDIA PVT. LTD., (MERGED WITH UFO MOVIEZ INDIA LIMITED W.E.F APPOINTED DATE 01.07.2016) UFO MOVIEZ INDIA LTD., 178/3 & 4, JB TOWERS, KUMARAN COLONY MAIN ROAD, VADAPALANI, CHENNAI 600 026. [PAN: AAMCS 1193H ] THE INCOME TAX OFFICER, CORPORATE WARD-6(2), CHENNAI. / APPELLANT BY : NONE /RESPONDENT BY : SHRI G. JOHNSON, ADDL. CIT ITA NOS.2789/CHNY/2019 & 15 OTHERS (VSVS) :- 3 -: 10. 132/CHNY/2018 133/CHNY/2018 134/CHNY/2018 135/CHNY/2018 136/CHNY/2018 137/CHNY/2018 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 LATE SHRI T.M. SUBRAMANIAM, REP. BY L/H SHRI T.M.S SIVAKUMAR, NO.14/2 MANCHOLAI STREET, KALAIMAGAL NAGAR, EKKATTUTHANGAL, CHENNAI 600 032. [PAN: BFTPS 2156A] THE INCOME TAX OFFICER, NON CORPORATE WARD-1(1), CHENNAI. / APPELLANT BY : P. RANGA RAMANUJAM, C.A /RESPONDENT BY : SHRI G. JOHNSON, ADDL. CIT /DATE OF HEARING : 01.04.2021 /DATE OF PRONOUNCEMENT : 01.04.2021 / O R D E R PER BENCH: THIS BUNCH OF 16 APPEALS FILED BY DIFFERENT ASSESS EES ARE DIRECTED AGAINST THE ORDERS OF LEARNED COMMISSIONER OF INCOM E TAX (APPEALS), CHENNAI, MADURAI, COIMBATORE & TIRUCHIRAPALLI EVEN DATED 31.07.2019 / 01.03.2019 / 23.01.2019 / 09.07.2018 / 28.06.2017 / 28.09.2017 / 28.12.2018 / 12.09.2019 / 31.12.2018 / 30.01.2017 F OR RESPECTIVE ASSESSMENT YEARS. 2. THE APPEAL FILED BY THE ASSESSEE IN ITA NO.2822/ CHNY/2019 IS DELAYED BY 676 DAYS, FOR WHICH, THE ASSESSEE HAS FI LED AN AFFIDAVIT FOR CONDONATION OF THE DELAY, TO WHICH, THE LD. DR HAS NOT RAISED ANY SERIOUS OBJECTION. CONSEQUENTLY, SINCE THE ASSESSEE WAS PR EVENTED BY SUFFICIENT CAUSE, THE DELAY OF 676 DAYS IN FILING OF THE APPEA L STANDS CONDONED AND THE APPEAL IS ADMITTED FOR ADJUDICATION. ITA NOS.2789/CHNY/2019 & 15 OTHERS (VSVS) :- 4 -: 3. NONE APPEARED ON BEHALF OF THE ASSESSEE IN ITA N OS. 2789/CHNY/2015 FOR AY 2016-17 & 507/CHNY/2019 FOR A Y 2013-14. WHEN THESE APPEALS ARE TAKEN UP FOR HEARING, VIDE LETTER S DATED 11.03.2021, 19.03.2021,15.03.2021, 22.03.2021, 18.03.2021, 27.0 3.2021, 22.03.2021, 15.03.2021, 16.03.2021 & 03.03.2021 RESPECTIVELY, T HE LEARNED COUNSELS FOR THE ASSESSEES HAVE SUBMITTED THAT ALL THE ASSES SEES IN THE ABOVE APPEALS HAVE OPTED TO AVAIL THE VIVAD-SE-VISHWAS SC HEME 2020 AND FORM NO.3 WAS ALSO ISSUED IN ALL THE APPEALS. THEY HAVE ALSO SUBMITTED THAT THEY MAY BE PERMITTED TO WITHDRAW THE APPEALS. 4. THE APPEAL IN ITA NO.956/CHNY/2019 FOR AY 2015-1 6, THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASS ESSEE PAID THE DUES UNDER VIVAD SE VISHWAS SCHEME AND THE DESIGNATED AU THORITY HAS ISSUED FORM NO.5 ON 16.12.2020. THUS, IT WAS PRAYED FOR W ITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE. 5. ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPRE SENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE LEAR NED COUNSELS FOR THE ASSESSEES. 6. 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. ITA NOS.2789/CHNY/2019 & 15 OTHERS (VSVS) :- 5 -: 7. IN THESE CASES, THE ASSESSEES HAVE OPTED FOR THE VIVAD-SE-VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORM NO.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE AS WELL AS FORM N O.5 IN ITA NO.956/CHNY/2019, WHEREIN THE ASSESSEE HAS PAID THE DUES. ACCORDINGLY, THE ASSESSEES IN ALL THE APPEALS PRAYE D THAT THEY MAY BE PERMITTED TO WITHDRAW THE APPEALS. 8. IN VIEW OF THE SUBMISSIONS OF THE ASSESSEES, THE APPEALS FILED BY THE ASSESSEES ARE PERMITTED TO BE WITHDRAWN. HOWEVE R, IT IS OPEN TO THE ASSESSEES TO APPROACH THE TRIBUNAL BY FILING AN APP ROPRIATE APPLICATION IN THE EVENT OF ANY INJUSTICE CAUSED TO THE ASSESSEES IN RESPECT OF THE SETTLEMENT OF DISPUTE RELATING TO THE VIVAD-SE-VISH WAS SCHEME 2020. 9. IN THE RESULT, ALL THE ABOVE APPEALS FILED BY TH E ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 01 ST APRIL, 2021 IN CHENNAI. SD/ - SD/ - ( ) (G. MANJUNATHA) /ACCOUNTANT MEMBER ( ) (V. DURGA RAO) /JUDICIAL MEMBER /CHENNAI, /DATED: 01 ST APRIL, 2021 . EDN, SR. P.S /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF