KOKILA, CHENNAI V. ITO NON CORPORATE WARD-1(4), CHENNAI

ITA 223/CHNY/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9818 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 29-01-2020
• 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 NOS.:221, 222 & 223/CHNY/2020 / ASSESSMENT YEARS: 2010-11, 2011-12 & 2012-13 SMT. KOKILA, NO.157/7, EDEN GARDEN, MGR STREET, ECR, CHENNAI 600 119. PAN: AAPPK 0881Q V. THE INCOME TAX OFFICER, NON-CORPORATE CIRCLE -1(4), CHENNAI. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI S. SRIDHAR, ADVOCATE /RESPONDENT BY : SHRI SURESH PERIASAMY, JCIT /DATE OF HEARING : 19.07.2021 /DATE OF PRONOUNCEMENT : 19.07.2021 / O R D E R PER BENCH: THESE THREE APPEALS FILED BY THE ASSESSEE ARE DIREC TED AGAINST ORDERS OF LEARNED COMMISSIONER OF INCOME TAX (APPEA LS)-2, CHENNAI DATED 29.11.2019 FOR ASSESSMENT YEARS 2010-11, 2011 -12 & 2012-13 RESPECTIVELY. 2. WE HAVE HEARD THE COUNSEL FOR THE ASSESSEE AND T HE LD. DR AND ALSO PERUSED THE MATERIALS AVAILABLE ON RECORD. AT THE T IME OF HEARING, LEARNED COUNSEL FOR THE ASSESSEE HAS FILED A LETTER ALONG W ITH FORM NO.3 ISSUED BY THE DEPARTMENT UNDER VIVAD SE VISHWAS SCHEME, 2020 AND SUBMITTED 2 I.T. A. NOS.221, 222 & 223/CHNY/2020 (VSVS) THAT THE ASSESSEE HAS AVAILED THE VSVS SCHEME TO SE TTLE ITS PENDING DISPUTES. THE LD.COUNSEL FOR THE ASSESSEE FURTHER SUBMITTED THAT THE DEPARTMENT HAS ACCEPTED APPLICATION FILED BY THE AS SESSEE AND ISSUED FORM 3 QUANTIFYING AMOUNT OF TAXES PAYABLE UNDER VS VS SCHEME. THEREFORE, THE LD.COUNSEL FOR THE ASSESSEE SUBMITTE D THAT THE ASSESSEE MAY BE PERMITTED TO WITHDRAW THE APPEALS. THE LD.D R ON THE OTHER HAND HAS NO OBJECTION FOR WITHDRAWING APPEALS FILED BY T HE ASSESSEE. THEREFORE, CONSIDERING THE FACT THAT THE ASSESSEE H AS FILED APPLICATION FOR WITHDRAWAL OF APPEALS AND HAS ALSO FILED FORM 3 ISS UED BY THE DEPARTMENT, WE DISMISS THE APPEALS FILED BY THE ASS ESSEE AS WITHDRAWN. HOWEVER, A LIBERTY IS GIVEN TO THE ASSESSEE TO REST ORE THE APPEALS, IN CASE THE APPLICATION FILED BY THE ASSESSEE BEFORE THE DE SIGNATED AUTHORITY, IS REJECTED FOR ANY REASON. 3. IN THE RESULT, ALL THE THREE APPEALS FILED BY TH E ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH JULY, 2021 AT CHENNAI. SD/- SD/- ( ) ( V. DURGA RAO ) / JUDICIAL MEMBER ( . ) (G. MANJUNATHA) / ACCOUNTANT MEMBER /CHENNAI, /DATED, THE 19 TH JULY, 2021 EDN 1. /APPELLANT 2. /RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. /GF.