SOPMELA KEISHING, CHENNAI V. ACIT, NCC - 1 (1), CHENNAI

ITA 2511/CHNY/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3198 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 1 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 30-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . , . , BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./ ITA NO.: 2511/CHNY/2019 / ASSESSMENT YEAR: 2011-12 MS. SOPEMLA KEISHING, NO.612/4, TOWER NO.6, 12 TH FLOOR, GOLDEN OPULENCE HOUSE, POONAMALLEE HIGH ROAD, CHENNAI 600 056. PAN: BESPK 9079N V. THE ACIT , NON CORPORATE CIRCLE - 1(1) CHENNAI - 34. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI AR.V. SREENIVASAN, ADDL.CIT /DATE OF HEARING : 20.10.2021 /DATE OF PRONOUNCEMENT : 20.10.2021 / O R D E R PER G. MANJUNATHA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-9, CHENNAI, DATED 20.06.2019 AND PERTAINS TO ASSESSMENT YEAR 2011-12. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. WE HAVE HEARD THE LD. DR AND ALSO PERUSED THE MATERIALS AVAILABLE ON RECORD. AT THE TIME OF HEARING, WE FIND THAT THE ASSESSEE HAS FILED A LETTER ALONG WITH FORM NO.3 ISSUED BY THE DEPARTMENT UNDER VIVAD SE VISHWAS SCHEME, 2 I.T.A. NO. 2511/CHNY/2019 (VSVS) 2020 AND STATED THAT THE ASSESSEE HAD AVAILED THE VSVS SCHEME TO SETTLE ITS PENDING DISPUTES. THE ASSESSEE HAS FURTHER SUBMITTED THAT THE DEPARTMENT HAS ACCEPTED APPLICATION FILED BY THE ASSESSEE AND ISSUED FORM 3 QUANTIFYING AMOUNT OF TAXES PAYABLE UNDER VSVS SCHEME. THEREFORE, THE ASSESSEE HAS REQUESTED FOR WITHDRAWAL OF APPEAL. THE LD.DR ON THE OTHER HAND HAS NO OBJECTION FOR WITHDRAWING APPEAL FILED BY THE ASSESSEE. THEREFORE, CONSIDERING THE FACT THAT THE ASSESSEE HAS FILED APPLICATION FOR WITHDRAWAL OF APPEAL AND HAS ALSO FILED FORM 3 ISSUED BY THE DEPARTMENT, WE DISMISS THE APPEAL FILED BY THE ASSESSEE AS WITHDRAWN. HOWEVER, A LIBERTY IS GIVEN TO THE ASSESSEE TO RESTORE THE APPEAL, IN CASE THE APPLICATION FILED BY THE ASSESSEE BEFORE THE DESIGNATED AUTHORITY, IS REJECTED FOR ANY REASON. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH OCTOBER, 2021 AT CHENNAI. SD/- SD/- ( . ) (DUVVURU RL REDDY) / JUDICIAL MEMBER ( . ) (G. MANJUNATHA) /ACCOUNTANT MEMBER /CHENNAI, /DATED, THE 20 TH OCTOBER, 2021 RSR 1. /APPELLANT 2. /RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. /GF.