Dr K Geetha, Erode V. ACIT, Circle-1, Erode

ITA 259/CHNY/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6202 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 04-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G JOHNSON
• Assessee Lawyers: N ARJUN RAJ MR S SRIDHAR
• Section: 13

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI , . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO S . 257, 258 & 259 /CHNY/2019 ASSESSMENT YEAR S : 2011 - 12, 2012 - 13 & 2013 - 14 DR. K. GEETHA , NO.15, PALANIAPPA STREET, OPP. G.H. 1 ST STREET, ERODE 638 001. [PAN: A FYPG 40 8 9G ] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCL E 1, NO.15, GANDHIJI ROAD, ERODE 638 001. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. N. ARJUN RAJ FOR MR. S. SRIDHAR , ADVOCATE /RESPONDENT BY : M R . G. JOHNSON , ADDL. JCIT / DATE OF HEARING : 1 9 .01.2021 / DATE OF PRONOUNCEMENT : 19. 01.2021 / O R D E R PER BENCH : ALL T H ESE APPEAL S FILED BY THE ASSESSEE ARE AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 3 , COIMBATO RE IN I.T.A NO. 2 4 /17 - 18, 2 5 /17 - 18 & 23 /17 - 18 ALL DATED 27.11.2018 RELE VANT TO THE ASSESSMENT YEAR S 2011 - 2012, 2012 - 2013 & 2013 - 20 14 . I . T . A NO S . 257, 258 & 259 /CHNY/201 9 : - 2 - : ITA NO S . 257 & 259 /CHNY/2019 : 2. WHEN TH ESE APPEAL S WERE TAKEN UP FOR HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS OPTED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME 2020 . IT WAS FURTHER A SUBMISSION THAT FORM NO.3 IS YET TO BE ISSUED BY THE D ESIGNATED A UTHORITY AND HENCE WOULD BE SUBMITTED IN DUE COURSE AND THE SAME SHALL BE FURNISHED AFTER ISSUANCE OF F ORM 3 . HE HAS FURTHER SUBMITTED THAT T HE ASSESSEE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 3 . ON THE OTHER HAND THE LEARNED DEPARTMEN TAL REPRESENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. 4 . WE HAVE HEARD BOTH THE SIDES, 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 THE DESIGNATED AUTHORITY IS YET TO ISSUE FORM NO.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE. SINCE , THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT FORM 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. H OWEVER, IT IS OPEN TO THE ASSESSEE TO APPROACH THE TRIBUNAL BY FILING AN I . T . A NO S . 257, 258 & 259 /CHNY/201 9 : - 3 - : 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. 6 . IN THE RESULT, THE APPEA L OF THE ASSESSEE IN I.T.A NO. 257 & 259 /CHNY/201 9 ARE DISMISSED AS WITHDRAWN. ITA NO.2 58 /CHNY/2019 : 7. WHEN TH IS APPEAL W AS TAKEN UP F OR HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS OPTED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME 2020 AND FORM NO.3 WAS ALSO ISSUED. HE HA S SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 8 . ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. 9 . WE HAVE HEAR D BOTH THE SIDES, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. 10 . IN THIS CASE , THE ASSESSEE HAS OPTED FOR THE VIVAD - SE - VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORM NO.3 FOR I . T . A NO S . 257, 258 & 259 /CHNY/201 9 : - 4 - : THE SETTLEMENT OF PENDING TAX DISPUTE. ACCORDINGLY, HE PRAYED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 11 . IN VIEW OF THE SUBMISSIONS OF THE ASSE SSEE, 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 APPROPRIATE APPLICATION IN THE EVENT OF ANY INJUSTICE CAUSED TO THE ASSESSEE IN RESPECT OF THE SETTLEMENT OF DIS PUTE RELATING TO THE VIVAD - SE - VISHWAS SCHEME 2020. THUS, THE APPEAL OF THE ASSESSEE IN I.T.A NO. 258 /CHNY/2019 IS DISMISSED AS WITHDRAWN. 12 . IN THE RESULT, THE APPEALS OF THE ASSESSEE IN I.T.A NOS. 257, 258 & 259 /CHNY/2019 ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 19 TH JANUARY, 2021 IN CHENNAI. SD/ - ( . ) ( S. JAYARAMAN ) /ACCOUNTANT MEMBER SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI, / DATED: 19 TH JANUARY, 2021 IA , SR. PS / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR 6. / GF I . T . A NO S . 257, 258 & 259 /CHNY/201 9 : - 5 - :