RAMADOSS, CHENNAI V. ITO, NCW - 14 (5), CHENNAI

ITA 272/CHNY/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2758 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 8 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 03-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS R ANITHA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI , , ' BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./ ITA NO.272/CHNY/2020 /ASSESSMENT YEAR: 2011-12 SHRI RAMADOSS, C/O. INBARAJ M, F1, LV PRASAD ROAD, DHANALAKSHMI COLONY, VADAPALANI, CHENNAI 600 026. [PAN: AMZPR 3865P] VS. THE INCOME TAX OFFICER, NON CORPORATE WARD-14(5), CHENNAI. ( ) /APPELLANT) ( *+) /RESPONDENT) ) / APPELLANT BY : NONE *+) /RESPONDENT BY : MRS. R. ANITHA, ADDL. CIT /DATE OF HEARING : 20.10.2021 / DATE OF PRONOUNCEMENT : 20.10.2021 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-14 , CHENNAI IN I.T.A NO.98/CIT(A)-14/2018-19 DATED 27.11.2019 RELE VANT TO THE ASSESSMENT YEAR 2011-12. I.T.A NO.272/CHNY/2020 :- 2 -: 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, NONE A PPEARED ON BEHALF OF THE ASSESSEE. THE LEARNED COUNSEL FOR TH E ASSESSEE VIDE LETTER DATED 28.09.2021 HAS SUBMITTED THAT THE ASSE SSEE HAS OPTED TO AVAIL THE VIVAD-SE-VISHWAS SCHEME 2020 AND FORM NO. 3 WAS ALSO ISSUED. HE HAS ALSO SUBMITTED THAT HE MAY BE PERMI TTED TO WITHDRAW THE APPEAL. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPR ESENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. 4. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERI ALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITI ES BELOW. 5. IN THIS CASE, THE ASSESSEE HAS OPTED FOR THE VIV AD-SE-VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORM NO.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE. ACCORDINGLY , HE PRAYED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 6. IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE, THE APPEAL FILED BY THE ASSESSEE IS PERMITTED TO BE WITHDRAWN.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 APPR OPRIATE APPLICATION I.T.A NO.272/CHNY/2020 :- 3 -: IN THE EVENT OF ANY INJUSTICE CAUSED TO THE ASSESSE E IN RESPECT OF THE SETTLEMENT OF DISPUTE RELATING TO THE VIVAD-SE-VISH WAS SCHEME 2020. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 20 TH OCTOBER, 2021 IN CHENNAI. SD/- SD/- ( ) (G. MANJUNATHA) /ACCOUNTANT MEMBER ( ) (V. DURGA RAO) /JUDICIAL MEMBER /CHENNAI, /DATED: 20 TH OCTOBER, 2021 . EDN/- /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF