SHRI V.T. RAJ, LIC AGENT, VIRUDHUNAGAR V. ITO, WARD-3, VIRUDHUNAGAR

ITA 2800/CHNY/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3199 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 30-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R ANITA

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 NOS: 2800 & 2801/CHNY/2019 / ASSESSMENT YEARS: 2009-10 & 2010-11 SHRI. V.T. RAJ, LIC AGENT, KANNAN KOVIL STREET, KATTANAM SEVAL STREET, THAYILPATTI POST, SIVAKASI, VIRUDHUNAGAR (DT) 626 128. [PAN: AFXPR 9047Q] V. INCOME TAX OFFICER, WARD -3, VIRUDHUNAGAR 626 001. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : MS. R. ANITA, ADDL. CIT /DATE OF HEARING : 20.10.2021 /DATE OF PRONOUNCEMENT : 20.10.2021 / O R D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER : THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE COMMON ORDER PASSED BY THE LEARNED CIT(A), MADURAI DATED 01.08.2019 AND PERTAINS TO ASSESSMENT YEARS 2009-10 & 2010-11. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. WE HAVE HEARD THE LD. DR AND ALSO PERUSED THE MATERIALS AVAILABLE ON RECORD. AT THE TIME OF HEARING, WE FIND THAT THE ASSESSEE HAS FILED A LETTER ALONG WITH FORM NO.3 ISSUED BY THE DEPARTMENT UNDER VIVAD SE VISHWAS :-2-: ITA NOS: 2800& 2801/CHNY/2019 SCHEME, 2020 AND STATED THAT THE ASSESSEE HAD AVAILED THE VSVS SCHEME TO SETTLE ITS PENDING DISPUTES. THE ASSESSEE HAS FURTHER SUBMITTED THAT THE DEPARTMENT HAS ACCEPTED APPLICATION FILED BY THE ASSESSEE AND ISSUED FORM 3 QUANTIFYING AMOUNT OF TAXES PAYABLE UNDER VSVS SCHEME. THEREFORE, THE ASSESSEE HAS REQUESTED FOR WITHDRAWAL OF APPEALS. THE LD.DR ON THE OTHER HAND HAS NO OBJECTION FOR WITHDRAWING APPEALS FILED BY THE ASSESSEE. THEREFORE, CONSIDERING THE FACT THAT THE ASSESSEE HAS FILED APPLICATION FOR WITHDRAWAL OF APPEALS AND HAS ALSO FILED FORM 3 ISSUED BY THE DEPARTMENT, WE DISMISS THE APPEALS FILED BY THE ASSESSEE AS WITHDRAWN. HOWEVER, A LIBERTY IS GIVEN TO THE ASSESSEE TO RESTORE THE APPEALS, IN CASE THE APPLICATION FILED BY THE ASSESSEE BEFORE THE DESIGNATED AUTHORITY, IS REJECTED FOR ANY REASON. 3. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE COURT ON 20 TH OCTOBER, 2021 AT CHENNAI. SD/- SD/- ( ) (V. DURGA RAO) /JUDICIAL MEMBER ( . ) (G. MANJUNATHA) /ACCOUNTANT MEMBER /CHENNAI, /DATED, THE 20 TH OCTOBER, 2021 JPV /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF