PUSHPANANDHAN, CHENNAI V. DCIT NON CORPORATE CIRCLE-8(1), CHENNAI

ITA 28/CHNY/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5468 (ITAT-CHENNAI)
• Duration Of Justice: 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 06-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority; Condonation of delay; TDS

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI , , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA , ACCOUNTAN T MEMBER SL. NO. I.T.A. NO ASSTT YEAR ASSESSEE & PAN RESPONDENT APPELLANT BY RESPONDENT BY [1] 3186/CHNY/2019 2013 - 2014 SHRI PRAKASH CHAND, NO.29, CHANDRAPPA MUDALI STREET, SOWCARPET, CHENNAI 600 079 PAN: AAAPC 4034A INCOME TAX OFFICER, NON - CORPORA TE WARD - 5[4] NONE MR. CHANDRA - BABU, ADDITIONAL CIT [2] 3185/CHNY/2019 2013 2014 SHRI PADAM CHAND, NO.29, CHANDRAPPA MUDALI STREET, SOWCARPET, CHENNAI 600 079 PAN: AAAPC 40 28Q INCOME TAX OFFICER, NON - CORPORATE WARD - 5[4] NONE MR. CHANDRA - BABU, ADDITION AL CIT [3] 1678/CHNY/2019 2014 - 2015 MR. ABHISHEK VIMALCHAND VANIGOTHA, NO.31, AUDIAPPA NAIKEN STREET, SOWCARPET, CHENNAI 600079 PAN: AINPV 3422A INCOME TAX OFFICER, NON - CORPORATE WARD - 4[1], CHENNAI 600 006 MR. H. YESHWANTH KUMAR MR. CHANDRA - BABU, ADDITIONAL CIT [4] 2844/CHNY/2019 2010 - 2011 FORD INDIA PRIVATE LIMITED , S.P. KOIL POST, CHENGALPATTU 603 204 PAN: AAACM 4454H THE ASST. COMMISSIONER OF INCOME TAX, LARGE TAXPAYER UNIT - 1, R.NO.712, 7 TH FLOOR, AAYAKAR BHAWAN, NUNGAMBAKKAM, CHENNAI - 600034 MR. GIRISH S. SUNDAR, C.A. MR. CHANDRA - BABU, ADDITIONAL CIT [5] 200/CHNY/2019 2015 - 2016 MR. PRAJAKTA JADHAV, NO.37/47, ERULAPPAN STREET, SOWCARPET, CHENNAI - 600 079 PAN: AQHPP 4219P INCOME TAX OFFICER, NON - CORPORATE WARD 5[4], CHENNAI - 600 06 NON E MR. CHANDRA - BABU, ADDITIONAL CIT [6] 199/CHNY/2019 2015 - 2016 MR. G. ANKUH JADHAV NO.37/47, ERULAPPAN STREET, SOWCARPET, CHENNAI - 600 079 PAN: A JCPA 8785H THE ASST. COMMISSIONER OF INCOME TAX, N C C 4[1], BSNL BLDG., NO.16, GREAMS ROAD, CHENNAI 600 006 NONE MR. CHANDRA - BABU, ADDITIONAL CIT I . T . A NO S. 3186 /CHNY/2019 & OTHERS : - 2 - : [7] 230/CHNY/2019 2013 - 2014 SHRI . PUNIT BHAGWANDAS SAMPAT, NO.191, DEMELLOWS ROAD, CHOOLAI, CHENNAI 600 112 PAN: ATRPS 1741G INCOME TAX OFFICER, CORPORATE WARD - 6[1], CHENNAI 600 034. MR. G. RAMAKRISH - NAN, C.A. MR. CHANDRA - BABU, ADDITIONAL CIT [8] 2423/CHNY/2019 2009 - 2010 MR. V. SETHU RAMA SUBBU, NO.71, GROUND FLOOR, APPAR STREET, THIRUVALLESWARAR NAGAR, THIRUMANGALAM, CHENNAI 600 040. PAN:AAKPS 4596D INCOME TAX OFFICER, CORPORATE WARD - 3[2], CHENNA I 600 34. MR. T.V. MUTHU ABIRAMI MR. CHANDRA - BABU, ADDITIONAL CIT [9] 19/CHNY/2020 2016 - 2017 M S. B. SRIGUKAPRIYA, NO.51, BALASUBRAMANIAM ROAD, ANNAMALAI LAYOUT, ERODE 638 011 PAN: ALYPP 8563E INCOME TAX OFFICER, WARD 1[4], ERODE 638 001. MR. S. SRIDHAR , ADVOCATE MR. CHANDRA - BABU, ADDITIONAL CIT [10] 28/CHNY/2020 2011 - 2012 MR. PUSHPANANDHAN, OLD NO.92,NEW NO.2, KRISHNA NAGAR, VIRUGAMBAKKAM, CHENNAI 60 - 0 092 PAN: BVOPP 2410D THE DY. COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE 8[1], (EARL IER KNOWN AS BUSINESS CIRCLE IV MR. ANIRUDH NARENDRAN, ADVOCATE MR. CHANDRA - BABU, ADDITIONAL CIT [12] 230/CHNY/2020 2014 - 2015 (Q - 1 - 26Q) DIGITAL TANTRA MEDIA SOLUTIONS PRIVATE LIMITED, NO.165, OLD NO.98, 1 ST FLOOR, AVVAI SHANMUGAM SALAI, ROYAPETTAH, C HENNAI 600 014. PAN: AACCD 3096L THE ASST. COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL TDS, GHAZIABAD MR. N. VIJAY KUMAR, C.A. MR. CHANDRA - BABU, ADDITIONAL CIT [13] 23 1 /CHNY/2020 2014 - 2015 (Q - 2 - 26Q) DIGITAL TANTRA MEDIA SOLUTIONS PRIVAT E LIMITED, NO.165, OLD NO.98, 1 ST FLOOR, AVVAI SHANMUGAM SALAI, ROYAPETTAH, CHENNAI 600 014. PAN: AACCD 3096L THE ASST. COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL TDS, GHAZIABAD MR. N. VIJAY KUMAR, C.A. MR. CHANDRA - BABU, ADDITIONAL CIT [14] 232/CHNY/2020 2014 - 2015 (Q - 3 - 26Q) DIGITAL TANTRA MEDIA SOLUTIONS PRIVATE LIMITED, NO.165, OLD NO.98, 1 ST FLOOR, AVVAI SHANMUGAM SALAI, ROYAPETTAH, CHENNAI 600 014. PAN: AACCD 3096L THE ASST. COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL TDS, GHAZIABAD MR. N. VIJAY KUMAR, C.A. MR. CHANDRA - BABU, ADDITIONAL CIT I . T . A NO S. 3186 /CHNY/2019 & OTHERS : - 3 - : [15] 233/CHNY/2020 2014 - 2015 (Q - 4 - 26Q) DIGITAL TANTRA MEDIA SOLUTIONS PRIVATE LIMITED, NO.165, OLD NO.98, 1 ST FLOOR, AVVAI SHANMUGAM SALAI, ROYAPETTAH, CHENNAI 600 014. PAN: A ACCD 3096L THE ASST. COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL TDS, GHAZIABAD MR. N. VIJAY KUMAR, C.A. MR. CHANDRA - BABU, ADDITIONAL CIT [16] 234/CHNY/2020 2015 - 2016 (Q - 1 - 26Q) DIGITAL TANTRA MEDIA SOLUTIONS PRIVATE LIMITED, NO.165, OLD N O.98, 1 ST FLOOR, AVVAI SHANMUGAM SALAI, ROYAPETTAH, CHENNAI 600 014. PAN: AACCD 3096L THE ASST. COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL TDS, GHAZIABAD MR. N. VIJAY KUMAR, C.A. MR. CHANDRA - BABU, ADDITIONAL CIT [17] 235/CHNY/2020 2015 - 2016 (Q - 2 - 26Q) DIGITAL TANTRA MEDIA SOLUTIONS PRIVATE LIMITED, NO.165, OLD NO.98, 1 ST FLOOR, AVVAI SHANMUGAM SALAI, ROYAPETTAH, CHENNAI 600 014. PAN: AACCD 3096L THE ASST. COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL TDS, GHAZIABAD MR. N. VIJAY KUMAR, C.A. MR. CHANDRA - BABU, ADDITIONAL CIT [18] 236/CHNY/2020 2015 - 2016 (Q - 3 - 26Q) DIGITAL TANTRA MEDIA SOLUTIONS PRIVATE LIMITED, NO.165, OLD NO.98, 1 ST FLOOR, AVVAI SHANMUGAM SALAI, ROYAPETTAH, CHENNAI 600 014. PAN: AACCD 3096L THE ASST. COMM ISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL TDS, GHAZIABAD MR. N. VIJAY KUMAR, C.A. MR. CHANDRA - BABU, ADDITIONAL CIT [19] 237/CHNY/2020 2015 - 2016 (Q - 4 - 26Q) DIGITAL TANTRA MEDIA SOLUTIONS PRIVATE LIMITED, NO.165, OLD NO.98, 1 ST FLOOR, AVVAI SH ANMUGAM SALAI, ROYAPETTAH, CHENNAI 600 014. PAN: AACCD 3096L THE ASST. COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL TDS, GHAZIABAD MR. N. VIJAY KUMAR, C.A. MR. CHANDRA - BABU, ADDITIONAL CIT [20] 1285/CHNY/2018 20 06 2007 SMT. PAVITRA DUG AR, NO.14, DEIVA SIGAMANI ROAD, ROYAPETTAH, CHENNAI 600 014. PAN: AADPD 7712R THE ASST. COMMISSIONER OF INCOME TAX, BUSINESS CIRCLE XI, CHENNAI 600 006 MR. D. ANAND, ADVOCATE MR. CHANDRA - BABU, ADDITIONAL CIT I . T . A NO S. 3186 /CHNY/2019 & OTHERS : - 4 - : [21] 309/CHNY/2020 2014 - 2015 M/S. THILLAI NATARAJA ROAD CONSTRUCTION PRIVATE LIMITED, NO.238, OLD NO.3C, T.N. COMPLEX, MAIN ROAD, MANGADU, CHENNAI 600122. PAN: AAACC 3066B THE INCOME TAX OFFICER, CORPORATE WARD 3[2], CHENNAI 600 034. MR. R. VENKATARAM AN, C.A., MR. CHANDRA - BABU, A DDITIONAL CIT / DATE OF HEARING : 05.01.2021 / DATE OF PRONOUNCEMENT : 05.01.2021 / O R D E R PER BENCH : TH E S E BUNCH OF APPEALS FILED BY DIFFERENT A SSESSEES ARE DIRECTED AGAINST ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEA LS), CHENNAI OF EVEN DATED 11.10.2019, 09.10.2019, 28.03.2019, 30.07.2019, 29.11.2018, 30.11.2018, 31.10.2018, 28.06.2019, 31.10.2019, 31.10.2019, 26.11.2019, 22.01.2018 & 13.12.2019 FOR RESPECTIVE ASSESSMENT YEARS. 2. WE HAVE HEARD THE COUNSELS FOR THE ASSESSEES AND THE LEARNED DEPARTMENTAL REPRESENTATIVE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. AT THE TIME OF HEARING, LEARNED COUNSELS FOR THE ASSESSEES HAVE MADE A STATEMENT AT BAR THAT THE ASSESSEES WANT TO UTILIZE THE DIRECT TAXES V IVAD SE VISHWAS SCHEME, 2020 TO SETTLE PENDING DISPUTE RELATING TO DIRECT TAXES AND IN THIS REGARD SOME OF ASSESSEES HAVE FILED FORM NO 1 AND 2 AND AWAITING FOR F ORM N O. 3 FROM THE DESIGNATED AUTHORITY. IN SOME CASES, THE ASSESSEES HAVE RECEIVED FORM NO. 3 FROM THE DESIGNATED AUTHORITY I . T . A NO S. 3186 /CHNY/2019 & OTHERS : - 5 - : AND IN SOME CASES, THE ASSESSEE HAVE FILED LETTER AND EXPRESSED THEIR WILLINGNESS TO FILE FORM NO. 1 AND 2 BEFORE THE DESIGNATED AUTHORITY. 3. THE BENCH HAS CONSIDERED RIVAL CONTENTIONS OF BOTH SIDES AND AFTER HEARING BOTH PARTIES, WE FOUND THAT THE GOVERNMENT OF INDIA HAS ANNOUNCED IN THE BUDGET, 2020, A DIRECT TAXES VIVAD SE VISHWAS SCHEME, 2020 TO SETTLE PENDING DISPUTE RELATING TO DIRECT TAXES AT VARIOUS APPELLATE FORUMS INCLUDING THE FIRST APPELLATE AUTHORITY, TRIBUNAL, HIGH COURT AND SUPREME COURT. IN THIS REGARD, THE SCHEME HAS BEEN NOTIFIED ON 17 TH MARCH, 2020 AND BECAME DIRECT TAXES VIVAD SE VISHWAS ACT, 2020. AS PER THE SAID SCHEME, A SSESSEES ARE ALLOWED TO SETTLE DIRECT TAX DISPUTE IN A MANN ER AND PROCEDURE PRESCRIBED THEREIN BY FILING NECESSARY DECLARATION AND UNDERTAKING. THE SCHEME HAS ALSO SPECIFIED THE AMOUNT OF TAXES, INTEREST, AND PENALTY, IF ANY PAYABLE UNDER THE ACT. IF AN ASSESSEE FILED A DECLARATION AND PAY SPECIFIED TAXES AS PER THE SCHEME AND WITHDRAW THE APPEAL PENDING BEFORE THE APPELLATE AUTHORITIES, THE DESIGNATED AUTHORITY SHALL PASS AN ORDER IN FORM 5 CONFIRMING PAYMENT MADE UNDER THE SCHEME AND GRANT IMMUNITY FROM PENALTY AND PROSECUTION. 4. IN THESE PRESE NT APPEALS, SOME OF THE ASSESSEES HAVE FILED DECLARATION IN FORM NO.1 ALONG WITH UNDERTAKING WAIVING RIGHTS FOR ANY REMEDY IN FORM NO. 2 TO THE DESIGNATED AUTHORITY AND HAS ALSO RECEIVED FORM 3. IN SOME CASES, F ORM N O . 1 AND 2 HA VE BEEN FILED I . T . A NO S. 3186 /CHNY/2019 & OTHERS : - 6 - : AND AWAIT ING F ORM N O. 3 FROM THE DESIGNATED AUTHORITY AND IN SOME CASES, THE ASSESSEES HAVE EXPRESSED THEIR WILLINGNESS TO FILE FORM NO. 1 AND 2 AND SETTLE THEIR DISPUTE UNDER THE SCHEME. THEREFORE, ONCE THE ASSESSEES INTEND TO FILE A DECLARATION IN FORM NO.1 ALON G WITH UNDERTAKING AND EXPRESSED THEIR WILLINGNESS TO SETTLE PENDING DISPUTES REGARDING DIRECT TAXES, THEN THERE IS NO POINT IN KEEPING APPEAL FILED BY THE ASSESSEES. WE, FURTHER NOTED THAT RECENTLY THE HONBLE JURISDICTIONAL HIGH COURT OF MADRAS HAS C ONSIDERED AN IDENTICAL APPLICATION FILED BY AN ASSESSEE IN THE CASE OF M/S. NANNUSAMY MOHAN (HUF) VS. ACIT IN T.C.A NO.372 OF 2020 FOR AVAILING THE BENEFIT OF VIVAD SE VISHWAS SCHEME, 2020, WHERE THE HONBLE HIGH COURT HAS DISMISSED THE APPEAL F ILED BY THE PETITIONER AS WITHDRAWN, BUT ALLOWED LIBERTY TO THE ASSESSEE TO RESTORE THE APPEAL IN THE EVENT THE DESIGNATED AUTHORITY FOR ANY REASON REJECT APPLICATION FILED BY THE ASSESSEE UNDER SECTION 4 OF THE ACT. THE RELEVANT PORTIONS OF THE OBSERV ATIONS OF THE HONBLE HIGH COURT OF MADRAS VIDE ORDER DATED 16.10.2020 ARE EXTRACTED AS UNDER: - 2. WE HAVE HEARD MR.M.P.SENTHIL KUMAR, LEARNED COUNSEL APPEARING FOR THE APPELLANT/ASSESSEE AND MR.T.R.SENTHIL KUMAR, LEARNED SENIOR STANDING COUNSEL AND MS. K.G.USHA RANI, LEARNED COUNSEL FOR THE RESPONDENT/REVENUE. 3. THE LEARNED COUNSEL FOR THE APPELLANT / ASSESSEE, ON INSTRUCTIONS, SUBMITTED THAT THE APPELLANT / ASSESSEE INTENDS TO AVAIL THE BENEFIT OF VIVAD SE VISHWAS SCHEME ( VVS SCHEME' FOR BREVITY) AND IN THIS REGARD, THE ASSESSEE IS TAKING STEPS TO FILE THE APPLICATION / DECLARATION IN FORM NO. 1. I . T . A NO S. 3186 /CHNY/2019 & OTHERS : - 7 - : 4. IT MAY NOT BE NECESSARY FOR THIS COURT TO DECIDE THE SUBSTANTIAL QUESTIONS OF LAW FRAMED FOR CONSIDERATION ON ACCOUNT OF CERTAIN SUBSEQUENT DEVELOPMENTS. THE GOVERNMENT OF INDIA ENACTED THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (ACT 3 OF 2020) TO PROVIDE FOR RESOLUTION OF DISPUTED TAX AND FOR MATTERS CONNECTED THEREWITH OR INCIDENTAL THERETO. THE ACT OF THE PARLIAMENT RECEIVED THE ASSENT OF T HE PRESIDENT ON 17TH MARCH 2020 AND PUBLISHED IN THE GAZETTE OF INDIA ON 17TH MARCH 2020. 5. IN TERMS OF THE SAID ACT, THE ASSESSEE HAS BEEN GIVEN AN OPTION TO PUT AN END TO THE TAX DISPUTES, WHICH MAY BE PENDING AT DIFFERENT LEVELS EITHER BEFORE THE FI RST APPELLATE AUTHORITY OR BEFORE THE TRIBUNAL OR BEFORE THE HIGH COURT OR BEFORE THE HON'BLE SUPREME COURT OF INDIA. UNDER SECTION 2(J) 'DISPUTED TAX' HAS BEEN DEFINED. IN TERMS OF SECTION 3, WHERE A DECLARANT MEANS A PERSON, WHO FILES A DECLARATION UNDER SECTION 4 ON OR BEFORE THE LAST DATE FILES A DECLARATION TO THE DESIGNATED AUTHORITY IN ACCORDANCE WITH THE PROVISIONS OF SECTION 4 IN RESPECT OF TAX ARREARS, THEN, NOTWITHSTANDING ANYTHING CONTAINED IN THE INCOME TAX ACT OR ANY OTHER LAW FOR THE TIME BEI NG IN FORCE, THE AMOUNT PAYABLE BY THE DECLARANT SHALL BE DETERMINED IN TERMS OF SECTION 3(A - C) THEREUNDER. 6. THE FIRST PROVISO TO SECTION 3 STATES THAT IN CASE WHERE AN APPEAL OR WRIT PETITION OR SPECIAL LEAVE PETITION IS FILED BY THE INCOME TAX AUTHOR ITY ON ANY ISSUE BEFORE THE APPELLATE FORUM, THE AMOUNT PAYABLE SHALL BE ONE - HALF OF THE AMOUNT IN THE TABLE STIPULATED IN SECTION 3 CALCULATED ON SUCH ISSUE, IN SUCH A MANNER AS MAY BE PRESCRIBED. THE SECOND PROVISO DEALS WITH THE CASES, WHERE THE MATTER IS BEFORE THE COMMISSIONER (APPEALS) OR BEFORE THE DISPUTE RESOLUTION PANEL. THE THIRD PROVISO DEALS WITH CASES, WHERE THE ISSUE IS PENDING BEFORE THE INCOME TAX APPELLATE TRIBUNAL. THE FILING OF THE DECLARATION IS AS PER SECTION 4 OF THE ACT AND THE PART ICULARS TO BE FURNISHED ARE ALSO MENTIONED IN THE SUB SECTIONS OF SECTION 4. SECTION 5 OF THE ACT DEALS WITH THE TIME AND MANNER OF THE PAYMENT AND SECTION 6 DEALS WITH IMMUNITY FROM INITIATION OF PROCEEDINGS IN RESPECT OF OFFENCE AND IMPOSITION OF PENALTY IN CERTAIN CASES. I . T . A NO S. 3186 /CHNY/2019 & OTHERS : - 8 - : SECTION 9 OF THE ACT DEALS WITH CASES, WHERE THE ACT 3 OF 2020 WILL NOT BE APPLICABLE. 7. AS OBSERVED, THE ASSESSEE IS GIVEN LIBERTY TO RESTORE THIS APPEAL IN THE EVENT THE ULTIMATE DECISION TO BE TAKEN ON THE DECLARATION TO BE FILED B Y THE ASSESSEE UNDER SECTION 4 OF THE SAID ACT IS NOT IN FAVOUR OF THE ASSESSEE. IF SUCH A PRAYER IS MADE, THE REGISTRY SHALL ENTERTAIN THE PRAYER WITHOUT INSISTING UPON ANY APPLICATION TO BE FILED FOR CONDONATION OF DELAY IN RESTORATION OF THE APPEAL AND ON SUCH REQUEST MADE BY THE ASSESSEE BY FILING A MISCELLANEOUS PETITION FOR RESTORATION, THE REGISTRY SHALL PLACE SUCH PETITION BEFORE THE DIVISION BENCH FOR ORDERS. 8. IN THE LIGHT OF THE ABOVE, WE DIRECT THE APPELLANT / ASSESSEE TO FILE THE FORM NO. 1 ON OR BEFORE 20.11.2020 AND THE COMPETENT AUTHORITY SHALL PROCESS THE APPLICATION / DECLARATION IN ACCORDANCE WITH THE ACT AND PASS APPROPRIATE ORDERS AS EXPEDITIOUSLY AS POSSIBLE PREFERABLY WITHIN A PERIOD OF SIX (6) WEEKS FROM THE DATE ON WHICH THE DEC LARATION IS FILED IN THE PROPER FORM. 5. IN THE LIGHT OF THE ABOVE DECISION OF THE HONBLE HIGH COURT OF MADRAS, AND BY TAKING NOTE OF THE FACT THAT SOME A SSESSEES HAVE ALREADY FILED DECLARATION IN FORM NO.1 ALONG WITH FORM NO.2 TO THE DESIGNATED AUTHORITY AND RECEIVED FORM NO. 3 AND SOME A SSESSEES HAD ALREADY FILED FORM N O . 1 & 2 AND AWAITING F ORM N O. 3 FROM THE DESIGNATED AUTHORITY AN D ALSO THE FACT THAT THE REMAINING A SSESSEES ARE WILLING TO FILE FORM NO. 1 AND 2 WITHIN THE DUE DATE PRESCRIB ED FOR THIS PURPOSE, WE DIS MISS THE APPEALS FILED BY EACH OF THE A SSESSEES , SUPRA, AS WITHDRAWN. HOWEVER, LIBER TY IS GIVEN TO THE A SSESSEES TO RESTORE THE APPEALS, IN THE EVENT OF THE DESIGNATED AUTHORITY, FOR ANY REASON REJECT THE APPLICATION FILE D BY THE ASSESSEE UNDER S ECTION 4 OF THE SAID ACT. WE, FURTHER MAKE IT CLEAR THAT IN A CASE WHERE THE APPEAL IS FILED BY THE REVENUE AND I . T . A NO S. 3186 /CHNY/2019 & OTHERS : - 9 - : THE ASSESSEES HAVE FOR ANY REASON OPTED OUT FROM THE SCHEME OR THE APPLICANTS UNDER THE SCHEME MISREPRESENT ANY FACT WHICH RESULTED IN REJECTION OF APPLICATION FILED UNDER THE SCHEME, THEN THE PROVISIONS OF SECTION 4(6) OF THE ACT, SHALL BE APPLICABLE TO ALL SUCH APPEALS AND IN SUCH CASES, ALL THE PROCEEDINGS AND THE CLAIMS WHICH WERE WITHDRAWN UNDER SECTION 4 AND ALL THE CONSEQUENCES UNDER THE INCOME - TAX ACT AGAINST THE DECLARANT SHALL BE DEEMED TO HAVE BEEN REVIVED. WE, FURTHER MAKE IT CLEAR THAT THE ASSESSEES SHOULD PROMPTLY IN FORM THE ASSESSING OFFICER ABOUT THEIR DECISION TO OPT OUT OF THE SCHEME OR REJECTION OF APPLICATION BY THE DESIGNATED AUTHORITY TO THE ASSESSING OFFICER, SO AS TO ENABLE TO FILE MISCELLANEOUS APPLICATION TO RESTORE THE APPEAL. 6. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSESSEE AS WELL AS THE REVENUE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 5 TH J ANUARY, 2021 IN CHENNAI. SD/ - ( ) ( G. MANJUNATHA ) /ACCOUNTANT MEMBER SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI, / DATED: 5 TH JANUARY, 2021 IA , SR. P.S /COPY TO: 1. /AP PELLANT 2. /RESPONDENT 3. () /CIT(A) 4. /CIT 5. /DR 6. /GF