Shailesh Agarwal & Sons, CHENNAI V. ACIT Non Corporate Circle 6(1), CHENNAI

ITA 2619/CHNY/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6790 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-1969
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 10-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण, ‘बी’ यायपीठ, चे नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI ी ध ु व ु आर.एल रे डी, या यक सद य एवं ी एस जयरामन, लेखा सद य के सम BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER Sl. No. आयकर अपील सं./ ITA Number नधा"रण वष"/ Assessment Year अपीलाथ牸/ Appellant %&यथ(/ Respondent 1. 879/Chny/2018 2006-07 Shri K.S. Mohan, No.35/16, Damodar Murthy Road, Kilpauk, Chennai – 600 010. [PAN: APAPM 3944A] The Income Tax Officer, Non Corporate Ward- 10(3), Chennai. 2. 2617/Chny/2018 2009-10 Smt. Anita Agarwal, C/o. V. Ravichandran, 49 (Old No.24), Sixth Main Road, Raja Annamalaipuram, Chennai – 600 028. [PAN: AFRPA 3561N] The Income Tax Officer, Non Corporate Ward- 9(1), Chennai. 3. 2618/Chny/2018 2009-10 M/s. Mahadevlal Agarwal HUF, C/o. V. Ravichandran, 49 (Old No.24), Sixth Main Road, Raja Annamalaipuram, Chennai – 600 028. [PAN: AAAHM 4446A] The Income Tax Officer, Non Corporate Ward- 9(1), Chennai. 4. 2620/Chny/2018 2009-10 Shri Kailash Chand Agarwal, C/o. V. Ravichandran, 49 (Old No.24), Sixth Main Road, Raja Annamalaipuram, Chennai – 600 028. [PAN: AAAHK 3543E] The Income Tax Officer, Non Corporate Ward- 9(1), Chennai. I.T I.TI.T I.T.A .A .A .A No NoNo Nos ss s. .. .879, 2617, 2618, 2620 & 879, 2617, 2618, 2620 & 879, 2617, 2618, 2620 & 879, 2617, 2618, 2620 & 2621 2621 2621 2621 / // /Chny ChnyChny Chny/ // /201 201201 2018 88 8 2 5. 2621/Chny/2018 2015-16 Smt. Swetha Agarwal, C/o. V. Ravichandran, 49 (Old No.24), Sixth Main Road, Raja Annamalaipuram, Chennai – 600 028. [PAN: ACDPG 4596L] The Asst. Commissioner of Income Tax, Non Corporate Circle- 6(1), Chennai. अपीलाथ( क) ओर से/ Appellant by : Shri S. Sridhar, Advocate %&यथ( क) ओर से /Respondent by : Shri Suresh Periasamy, JCIT स ु नवाई क) तार-ख/Date of Hearing : 16.02.2021 घोषणा क) तार-ख /Date of Pronouncement : 16.02.2021 आदेश / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: This bunch of five appeals filed by different assessees are directed against the orders of learned Commissioner of Income Tax (Appeals), Chennai even dated 28.02.2018 / 27.07.2018 / 26.07.2018 / 11.07.2018 for respective assessment years. 2. When these appeals were taken up for hearing, vide letters dated 02.02.2021 and 04.02.2021, the learned counsels for the assessees have submitted that the assessees have opted to avail the Vivad-se-Vishwas Scheme 2020 and Form No.3 was also issued in all the appeals. They have also submitted that they may be permitted to withdraw the appeals. 3. On the other hand the learned Departmental Representative has not raised any objection to the submissions of the learned Counsel for the assessees. I.T I.TI.T I.T.A .A .A .A No NoNo Nos ss s. .. .879, 2617, 2618, 2620 & 879, 2617, 2618, 2620 & 879, 2617, 2618, 2620 & 879, 2617, 2618, 2620 & 2621 2621 2621 2621 / // /Chny ChnyChny Chny/ // /201 201201 2018 88 8 3 4. We have heard the counsels for the assessees through video conferencing, perused the materials available on record and gone through the orders of the authorities below. 5. In these cases, the assessees have opted for the Vivad-se-Vishwas Scheme 2020 and the Designated Authority has issued Form No.3 for the settlement of pending tax dispute. Accordingly, they prayed that they may be permitted to withdraw the appeals. 6. In view of the submissions of the assessees, the appeals filed by the assessees are permitted to be withdrawn. However, it is open to the assessees to approach the Tribunal by filing an appropriate application in the event of any injustice caused to the assessees in respect of the settlement of dispute relating to the Vivad-se-Vishwas Scheme 2020. 7. In the result, all the five appeals filed by the assessees are dismissed as withdrawn. Order pronounced on the 16 th February, 2021 at Chennai. Sd/- Sd/- (एस. जयरामन) (S. JAYARAMAN) लेखा सद य /ACCOUNTANT MEMBER (ध ु व ु आर.एल रे डी) (DUVVURU RL REDDY) या"यक सद य/JUDICIAL MEMBER चे नई/Chennai, 2दनांक/Dated: 16 th February, 2021. EDN, Sr. P.S आदेश क) % त3ल4प अ5े4षत/Copy to: 1. अपीलाथ(/Appellant 2. %&यथ(/Respondent 3. आयकर आय ु 6त (अपील)/CIT(A) 4. आयकर आय ु 6त/CIT 5. 4वभागीय % त न9ध/DR 6. गाड" फाईल/GF I.T I.TI.T I.T.A .A .A .A No NoNo Nos ss s. .. .879, 2617, 2618, 2620 & 879, 2617, 2618, 2620 & 879, 2617, 2618, 2620 & 879, 2617, 2618, 2620 & 2621 2621 2621 2621 / // /Chny ChnyChny Chny/ // /201 201201 2018 88 8 4