Late Shri Muthu George Devaram Rep. by Shri D.Rajan Dev, CHENNAI V. ITO Non Corporate Ward 7(2), CHENNAI

ITA 2591/CHNY/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9581 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 31-08-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 07-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI , . , BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER SL. NO. APPEAL NO. ASST YEAR APPELLANT RESPONDENT 1 ITA NO. 2591/CHNY/2018 2009-10 LATE SHRI MUTHU GEORGE DEVARAM REP BY SHRI D. RAJAN DEV, NO.338, 19 TH STREET, A.L. COLONY, ANNA NAGAR WEST, CHENNAI 600 101. PAN: AGEPG 3121E AR: SHRI ARJUN RAJ, CA FOR SHRI S. SRIDHAR, ADVOCATE THE INCOME TAX OFFICER, NON-CORPORATE WARD 7(2) CHENNAI - 34. DR: MS. R. ANITA, JCIT 2 ITA NO. 1901/CHNY/2019 2012-13 M/S. CPF (INDIA) PRIVATE LIMITED, (FORMERLY KNOWN AS CHAROEN POKPHAND (INDIA) PVT LTD) NO.40, 2 ND STREET, 1 ST FLOOR, F-2, SPARTON NAGAR, MUGAPPAIR EAST, CHENNAI 600 037. PAN: AAACC 4209Q AR: SHRI T. BANUSEKAR, CA THE DCIT (OSD) , CORPORATE RANGE 1, CHENNAI. DR: MS. R. ANITA, JCIT 3 & 4 ITA NOS.636 & 637/CHNY/2018 2002-03 & 2003-04 M/S. AUTOMOTIVE ANCILLARY SERVICES (P) LTD., (NOW KNOWN AS SODECIA INDIA P LTD), TAPAL MEDU, NH-45, GST ROAD, PUKKATHURAI, MADURANTHAGAM TALUK, KANCHEEPURAM - 603 308. PAN: AAACA 7391P AR:SHRI ARJUN RAJ, CA FOR SHRI S. SRIDHAR, ADVOCATE THE DCIT, CORPORATE CIRCLE 1(1), CHENNAI. DR: MS. R. ANITA, JCIT /DATE OF HEARING : 07.07.2021 /DATE OF PRONOUNCEMENT : 07.07.2021 2 I.T.A. NOS.2591, 636 & 637/CHNY/2018, 1901/CHNY/2019 (VSVS) / O R D E R PER BENCH: THESE APPEALS FILED BY DIFFERENT ASSESSEES ARE DIRECTED AGAINST ORDERS OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS), CHENNAI EVEN DATED 31.07.2018 / 05.03.2019 / 29.12.2017 FOR RESPECTIVE ASSESSMENT YEARS. 2. WE HAVE HEARD THE COUNSELS FOR THE ASSESSEES AND THE LD. DR AND ALSO PERUSED THE MATERIALS AVAILABLE ON RECORD. AT THE TIME OF HEARING, LEARNED COUNSELS FOR THE ASSESSEES HAVE FILED A LETTER ALONG WITH FORM NO.3 ISSUED BY THE DEPARTMENT UNDER VIVAD SE VISHWAS SCHEME, 2020 AND SUBMITTED THAT THE ASSESSEES HAVE AVAILED THE VSVS SCHEME TO SETTLE THEIR PENDING DISPUTES. THE LD.COUNSELS FOR THE ASSESSEES FURTHER SUBMITTED THAT THE DEPARTMENT HAS ACCEPTED APPLICATIONS FILED BY THE ASSESSEES AND ISSUED FORM 3 QUANTIFYING AMOUNT OF TAXES PAYABLE UNDER VSVS SCHEME. THEREFORE, THE LD.COUNSELS FOR THE ASSESSEES SUBMITTED THAT THE ASSESSEES MAY BE PERMITTED TO WITHDRAW THE APPEALS. THE LD.DR ON THE OTHER HAND HAS NO OBJECTION FOR WITHDRAWING APPEALS FILED BY THE ASSESSEES. THEREFORE, CONSIDERING THE FACT THAT THE ASSESSEES HAVE FILED APPLICATION FOR WITHDRAWAL OF APPEALS AND HAVE ALSO FILED FORM 3 ISSUED BY THE DEPARTMENT, WE DISMISS THE APPEALS FILED BY THE ASSESSEES AS WITHDRAWN. HOWEVER, A LIBERTY IS 3 I.T.A. NOS.2591, 636 & 637/CHNY/2018, 1901/CHNY/2019 (VSVS) GIVEN TO THE ASSESSEES TO RESTORE THE APPEALS, IN CASE THE APPLICATION FILED BY THE ASSESSEES BEFORE THE DESIGNATED AUTHORITY, IS REJECTED FOR ANY REASON. 3. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH JULY, 2021 AT CHENNAI. SD/- SD/- ( ) (MAHAVIR SINGH) /VICE PRESIDENT ( . ) (G. MANJUNATHA) /ACCOUNTANT MEMBER /CHENNAI, /DATED, THE 7 TH JULY, 2021 RSR 1. /APPELLANT 2. /RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. /GF.