Dr. Meenakshi Vimalananda, CHENNAI V. ITO (International Taxation) Ward 1(2), CHENNAI

ITA 2241/CHNY/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5549 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 18-02-2021
• Assessment Year: 2008-2009
• Appeal Filed On: 27-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: V S JAYAKUMAR M

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI , . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ I . T . A NO. 2241 /CHNY/201 8 ASSESSMENT YEAR: 20 0 8 - 2009 DR. MEENAKSHI VIMALANANDA REPRESENTED BY POA HOLDER MRS. RITA DAVENDRA UDANI, NO.Y212, II AVENUE ANNA NAGAR, CHENNAI 600 040. [PAN: A FUPM 1210K ] VS. THE INCOME TAX OFFICER, (INTERNATIONAL TAXATION), WARD 1(2 ), CHENNAI 600 0 06 . ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : M R . V.S. JAYAKUMAR, ADVOCATE /RESPONDENT BY : M S . R. ANITA , JCIT / DATE OF HEARING : 27 .01.2021 / DATE OF PRONOUNCEMENT : 01. 02. 2021 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 1 6 , CHENNAI IN I.T.A. NO.41/CIT(A) - 16/AY 2008 - 09 DATED 25.06.2018 RELE VANT TO THE ASSESSMENT YEAR 20 0 8 - 2009 . I . T . A NO . 2241 /CHNY/201 8 : - 2 - : 2. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS OPTED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME 2020 AND FORM NO.3 WAS ALSO ISSUED. HE HAS SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 3. ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. 4. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW . 5. IN THIS CASE, THE ASSESSEE HAS OPTED FOR THE VIVAD - SE - VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORM NO.3 FOR THE SETTLEME NT OF PENDING TAX DISPUTE. ACCORDINGLY, HE PRAYED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 6. IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE, THE APPEAL FILED BY THE ASSESSEE IS PERMITTED TO BE WITHDRAWN.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 APPRO ACH THE TRIBUNAL BY FILING AN APPROPRIATE APPLICATION IN THE EVENT OF ANY INJUSTICE CAUSED TO THE ASSESSEE IN I . T . A NO . 2241 /CHNY/201 8 : - 3 - : RESPECT OF THE SETTLEMENT OF DISPUTE RELATING TO THE VIVAD - SE - VISHWAS SCHEME 2020. 7 . IN THE RESULT, THE APPEA L OF THE ASSESSEE IN I.T.A . NO. 2241 /CHNY/201 8 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNC ED ON 1 ST FEBR UARY, 2021 IN CHENNAI. SD/ - ( . ) ( S. JAYARAMAN ) /ACCOUNTANT MEMBER SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI, / DATED: 1 ST FEBR UARY, 2021 IA , SR. PS / COPY TO: 1. / APPELLANT 2 . / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR 6. / GF