Dr R A Genesvaran, Erode V. ACIT, Circle-1, Erode

ITA 262/CHNY/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6101 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 11 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 04-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G JOHNSON
• Assessee Lawyers: S SRIDHAR
• Section: 264; 13; 10

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 . 260 TO 264 /CHNY/2019 ASSESSMENT YEAR S : 20 09 - 10 , 2010 - 11, 2011 - 12, 2012 - 13 & 2013 - 14 DR. R.A. GANESVARAN, NO.15, PALANIAPPA STREET, OPP. G.H. 1 ST STREET, ERODE 638 001. [PAN: A FYPG 4039G ] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, NO.15, GANDHIJI ROAD, ERODE 638 001. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. S. SRIDHAR , ADVOCATE /RESPONDENT BY : M R . G. JOHNSON , ADDL. JCIT / DATE OF HEARING : 18.01.2021 / DATE OF PRONOUNCEMENT : 18. 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 , COIMBATORE IN I.T.A NO. 26/17 - 18, 27/17 - 18, 34/17 - 18, 35/17 - 18 & 36/17 - 18 ALL DATED 27.11.2018 RELE VANT TO THE ASSESSMENT YEAR S 2009 - 2010, 2010 - 2011, 2011 - 2012, 2012 - 2013 & 2013 - 20 14 . I . T . A NO S . 260 TO 264 /CHNY/201 9 : - 2 - : ITA NO.260/CHNY/2019 : 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, THE LEARNED C OUNSEL 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 DESIGNATED AUTHORITY 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 OTHE R 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, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORI TIES 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 F OR 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 WAS ISSUED AND PRAYED FOR PERMITTING THE ASSESSEE TO WITHDRAW THE APPEAL, 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 I . T . A NO S . 260 TO 264 /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. 260 /CHNY/201 9 IS DISMISSED AS WITHDRAWN. ITA NOS.261 TO 264/CHNY/2019 : 7. WH EN THESE APPEALS WERE TAKEN UP FOR HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS OPTED TO AVAIL THE VIVAD - SE - VI SHWAS SCHEME 2020 AND FORM NO.3 WAS ALSO ISSUED. HE HAS 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 HEARD BOTH THE SIDES, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. 10 . IN ALL THESE CASES, THE ASSESSEE HAS OPTED FOR THE VIVAD - SE - VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORM I . T . A NO S . 260 TO 264 /CHNY/201 9 : - 4 - : NO.3 FOR 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 ASSESSEE, THE APPEAL FILED BY THE ASSESSEE ARE 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 ASSES SEE IN RESPECT OF THE SETTLEMENT OF DISPUTE RELATING TO THE VIVAD - SE - VISHWAS SCHEME 2020. THUS, THE APPEALS OF THE ASSESSEE IN I.T.A NOS.261 TO 264 /CHNY/2019 ARE DISMISSED AS WITHDRAWN. 12 . IN THE RESULT, THE APPEALS OF THE ASSESSEE IN I.T.A NOS.26 0 TO 264 /CHNY/2019 ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 18 TH JANUARY, 2021 IN CHENNAI. SD/ - ( . ) ( S. JAYARAMAN ) /ACCOUNTANT MEMBER SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI, / DATED: 18 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 . 260 TO 264 /CHNY/201 9 : - 5 - :