Dr D. Suresh Kumar, Coimbatore V. ITO, NCW-2(5), Coimbatore

ITA 23/CHNY/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6118 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 04-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G CHANDRABABU
• Assessee Lawyers: S SRIDHAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI . . , . , BEFORE SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.23/CHNY/2019 /ASSESSMENT YEAR: 2011-12 DR. D. SURESH KUMAR, 25/16, RATHINASABAPATHY STREET, K.K.PUDU, COIMBATORE-641 038. V. THE INCOME TAX OFFICER, NON-CORPORATE WARD-2(5), COIMBATORE. [PAN: AJUPS 1918 A] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR.S.SRIDHAR, ADV. /RESPONDENT BY : MR.G.CHANDRABABU, ADDL.CIT /DATE OF HEARING : 29.03.2021 /DT. OF PRONOUNCEMENT : 30.03.2021 / O R D E R PER DUVVURU R.L. REDDY, JUDICIAL MEMBER: THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDER O F THE COMMISSIONER OF INCOME TAX (APPEALS)-2, COIMBATORE, IN APPEAL NO .255/2014-15 DATED 29.10.2018 FOR THE AY 2011-12. 2. THIS APPEAL FILED BY THE ASSESSEE IS DELAYED BY 04 DAYS, FOR WHICH, THE ASSESSEE HAS FILED AFFIDAVIT FOR CONDONATION OF THE DELAY, TO WHICH, THE REVENUE HAS NOT RAISED ANY SERIOUS OBJECTION. CONS EQUENTLY, THE DELAY OF ITA NO.23/CHNY/2019 :- 2 -: 04 DAYS IN FILING OF THE APPEAL STANDS CONDONED A ND THE APPEAL IS DISPOSED OFF ON MERITS. 3. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, THE A SSESSEE 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 DESIGNATED AUTHORITY IS YET TO BE ISSUED AND WOULD BE SUBMITTED IN DUE C OURSE AND THE SAME SHALL BE FURNISHED AFTER ISSUANCE OF FORM NO.3. HE HAS FURTHER SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 4. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPR ESENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE ASSESSEE. 5. WE HAVE PERUSED THE MATERIALS AVAILABLE ON RECOR D AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. 6. IN THIS CASE, THE ASSESSEE HAS OPTED FOR THE VIV AD-SE-VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY IS YET TO ISSUE FORM NO.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE. SINCE THE AS SESSEE HAS SUBMITTED THAT FORM NO.3 WOULD BE SUBMITTED AS AND WHEN IT IS ISSUED AND PRAYED FOR PERMITTING THE ASSESSEE TO WITHDRAW THE APPEAL, THE APPEAL FILED BY THE ASSESSEE IS PERMITTED TO BE WITHDRAWN. HOWEVER, IT IS OPEN TO THE ASSESSEE TO APPROACH THE TRIBUNAL BY FILING AN APPR OPRIATE APPLICATION IN ITA NO.23/CHNY/2019 :- 3 -: THE EVENT OF ANY INJUSTICE CAUSED TO THE ASSESSEE I N RESPECT OF THE SETTLEMENT OF DISPUTE RELATING TO THE VIVAD-SE-VISH WAS SCHEME 2020. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IN ITA NO.23/CHNY/2019 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 30 TH DAY OF MARCH, 2021, IN CHENNAI. SD/- SD/- ( . ) (S. JAYARAMAN) / ACCOUNTANT MEMBER ( . . ) (DUVVURU R.L. REDDY) /JUDICIAL MEMBER /CHENNAI, /DATED: 30 TH MARCH, 2021. TLN ! /COPY TO: 1. /APPELLANT 4. $ /CIT 2. /RESPONDENT 5. /DR 3. $ ( ) /CIT(A) 6. /GF