PILLAI PARAMESWARAN, NAGAPATTINAM V. ITO, WARD - 1, NAGAPATTINAM

ITA 2585/CHNY/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8416 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 11 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 06-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G JOHNSON
• Assessee Lawyers: H YESHWANTH KUMAR
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI , , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA , ACCOUNTANT MEMBER ./ I . T . A NO. 2585/CHNY/2019 ASSESSMENT YEAR: 201 3 - 20 1 4 SHRI. PILLAI PARAMESWARAN, NO.47, PERUMAL SANNADHI, NAGAPATTINAM 611 001. [PAN: A MAPP 1861A ] VS. THE IN COME TAX OFFICER, WARD (1), NAGAPATTINAM 637 019. ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. H. YESHWANTH KUMAR , C.A /RESPONDENT BY : M R . G. JOHNSON, ADDL. CIT / DATE OF HEARING : 1 6.08 .2021 / DATE OF PRONOUNCEMENT : 16. 08 .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 , TRICHY IN I.T.A. NO. 328/2016 - 17/CIT(A) - 1/TRY ; DATED 02.07.2019 RELE VAN T TO THE ASSESSMENT YEAR 201 3 201 4. I . T . A NO . 2585 /CHNY/201 9 : - 2 - : 2 . AS FAR AS THE MERITS OF THE CASE IS CONCERNED, THE ASSESSEE HAS OPTED TO AVAIL THE VIVAD - SE - VISHWAS SCH EME 2020 AND FORM NO.1 & 2 HAS BEEN FILED BY THE ASSESSEE AND FORM NO.3 ISSUED BY THE DESIGNATED AUTHORITY HAS BEEN RECEIVED . 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 THROUGH VIDEO - CONFERENCING , 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 HAS FILED FORM NO.1 & 2 AND THE DESIGNATED AUTHORITY HAS ISSUED FORM NO .3 TOWARDS THE SETTLEMENT OF THE PENDING TAX DISPUTE. ACCORDINGLY, HE PRAYED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 6 . IN VIEW OF THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE, THE APPEAL FILED BY THE ASSESSEE IS PERMITTED TO BE I . T . A NO . 2585 /CHNY/201 9 : - 3 - : WITHD RAWN. HOWEVER, IT IS OPEN TO THE ASSESSEE TO APPROACH THE TRIBUNAL BY FILING AN APPROPRIATE APPLICATION IN THE EVENT OF ANY INJUSTICE CAUSED TO THE ASSESSEE IN 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. 2585 /CHNY/201 9 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 16TH AUGUST , 2021 IN CHENNAI. SD/ - ( ) ( G. MANJUNATHA) /ACCOUNTANT MEMBER SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI, / DATED: 16 TH AUGUST , 2021 IA , SR. PS / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR 6. / GF