K.S.Velusamy, CHENNAI V. ITO Non Corporate Ward 22(5), CHENNAI

ITA 2550/CHNY/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5778 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 31-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS R ANITA
• Section: 13

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI . . , . , BEFORE SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NOS.2549 TO 2552/CHNY/2018 /ASSESSMENT YEARS: 2009-10 TO 2012-13 MR.K.S.VELUSAMY, NO.41, AYYASAMY STREET, SHANMUGAM ROAD, WEST TAMBARAM CHENNAI-600 045. V. THE INCOME TAX OFFICER, NON-CORPORATE WARD-22(5), CHENNAI. [PAN: AGUPV 1463 G] ( ' /APPELLANT) ( #$' /RESPONDENT) ' / APPELLANT BY : NONE #$' /RESPONDENT BY : MRS.R.ANITA, ADDL.CIT /DATE OF HEARING : 06.09.2021 /DT. OF PRONOUNCEMENT : 06.09.2021 / O R D E R PER DUVVURU R.L. REDDY, JUDICIAL MEMBER: THE ASSESSEE FILED THESE APPEALS AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-10, CHENNAI, I N ITA NOS.31, 28, 36, 35/15-16/CIT(A)-10 DATED 31.10.2017 FOR THE AYS 2009-10 TO 2012- 13 RESPECTIVELY. 2. THESE APPEALS FILED BY THE ASSESSE ARE DELAYED B Y 114 DAYS, FOR WHICH, THE ASSESSEE HAS FILED AFFIDAVIT REQUESTING FOR CONDONATION OF DELAY, TO WHICH, THE REVENUE HAS NOT RAISED ANY SERIOUS OB JECTION. ITA NOS.2549 TO 2552/CHNY/2018 :- 2 -: CONSEQUENTLY, THE DELAY IN FILING OF THESE APPEALS STAND CONDONED AND ADMITTED FOR ADJUDICATION. 3. WHEN THESE APPEALS WERE TAKEN UP FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, THE ASSESSEE VIDE LETTER DATED 16.08.2021 FILED FORM NO.3 ISSUED BY THE DESIGNATED AUTHORITY FOR THE PURPOSE OF AVAILING THE VIVAD-SE-VISHWAS SCHEME 202 0 WITH THE PRAYER OF WITHDRAWAL OF THESE APPEALS. HE HAS SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THESE APPEALS. 4. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPR ESENTATIVE HAS NOT RAISED ANY OBJECTION. 5. WE HAVE HEARD THE LD.DR, PERUSED THE MATERIALS A VAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELO W. 6. IN THESE CASES, THE ASSESSEE HAS OPTED FOR THE V IVAD-SE-VISHWAS SCHEME 2020 AND FILED FORM NO.3 ISSUED BY THE DESIG NATED AUTHORITY FOR THE SETTLEMENT OF PENDING TAX DISPUTE. ACCORDINGLY , THE ASSESSEE PRAYED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEALS. 7. IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE, THE APPEALS FILED BY THE ASSESSEE ARE PERMITTED TO BE WITHDRAWN. HOWEVER, I T IS OPEN TO THE ASSESSEE TO APPROACH THE TRIBUNAL BY FILING AN APPR OPRIATE APPLICATION IN 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. ITA NOS.2549 TO 2552/CHNY/2018 :- 3 -: 8. IN THE RESULT, THE APPEALS OF THE ASSESSEE IN IT A NOS.2549- 2552/CHNY/2018 ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 06 TH DAY OF SEPTEMBER, 2021, IN CHENNAI. SD/- SD/- ( . ) (S. JAYARAMAN) / ACCOUNTANT MEMBER ( +, . . - ) (DUVVURU R.L. REDDY) /JUDICIAL MEMBER /CHENNAI, /DATED: 06 TH SEPTEMBER, 2021. TLN # . /COPY TO: 1. ' /APPELLANT 4. / /CIT 2. #$' /RESPONDENT 5. # /DR 3. / ( ) /CIT(A) 6. /GF