SMT. SAVITHRI DEVI AGARWAL, CHENNAI V. ITO, NCW - 10 (4), CHENNAI

ITA 2246/CHNY/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5554 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 5 month(s) 27 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: 27-01-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 05-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R ANITA
• Section: 201

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. 224 6 /CHNY/2019 ASSESSMENT YEAR: 201 1 - 1 2 SMT. SAVITHRI DEVI AGARWAL, NO.5 - B, MANONMANI AMMAL ROAD, KILPAUK, CHENNAI 600 010 [PAN: A AFPA 5649E ] VS. THE INCOME TAX OFFICER, NON - CORPORATE WARD 10 ( 4 ), CHENNAI 600 03 4 . ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /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) - 12 , CHENNAI IN I.T.A NO. 242 /CIT(A) - 12 /18 - 19 DATED 30.05 .2019 RELE VANT TO THE ASSESSMENT Y EAR 2011 - 2012 . I . T . A NO . 224 6 /CHNY/201 9 : - 2 - : 2. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, VIDE LE T TER DATED 04 .01.2021, THE ASSESSEE HAS SUBMITTED THAT SHE HAS OPTED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME 2020 . IT WAS FURTHER A SUBMISSION THAT FORM NO.3 FROM THE D ESIGNATED AUTHORITY IS YET TO BE ISSUED AND WOULD BE SUBMITTED IN DUE COURSE AND THE SAME SHALL BE FURNISHED AFTER ISSUANCE OF FORM NO. 3 . SH E HAS FURTHER SUBMITTED THA T SHE 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 ASSESSEE. 4. WE HAVE PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORD ERS OF THE AUTHORITIES BELOW. 5. IN THIS CASE, THE ASSESSEE HAS OPTED FOR THE VIVAD - SE - VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY IS YET TO ISSUE FORM NO.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE. SINCE THE A SSESSEE HAS SUBMITTED THAT FORM NO. 3 WOULD BE SUBMITTED AS AND WHEN IT I S ISSUED AND PRAYED FOR PERMITT ING THE ASSESSEE TO WITHDRAW THE APPEAL , THE APPEAL FILED BY THE ASSESSEE IS PERMI TTED TO BE WITHDRAWN. HOWEVER, IT IS OPEN TO THE ASSESSEE TO APPROACH THE TRIBUNAL BY FILING AN APPROPRIATE APPLICATION IN THE EVENT OF ANY I . T . A NO . 224 6 /CHNY/201 9 : - 3 - : INJUSTICE CAUSED TO THE ASSESSEE IN RESPECT OF THE SETTLEMENT OF DISPUTE RELATING TO THE VIVAD - SE - VISHWAS SCHEME 2020. 6 . IN THE RESULT, THE APPEA L OF THE ASSESSEE IN I.T.A NO. 2 246 /CHNY/201 9 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCE D ON 1 ST FEBRUARY , 2021 IN CHENNAI. SD/ - ( . ) ( S. JAYARAMAN ) /ACCOUNTANT MEMBER SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI, / DATED: 1 ST FEBRUARY , 2021 IA , SR. PS / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR 6. / GF