MEENA BAFNA, CHENNAI V. ITO, CORPORATE WARD - 9 (4), CHENNAI

ITA 2920/CHNY/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5323 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 11 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 23-09-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 18-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G JOHNSON

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C B ENCH, CHENNAI , . , % BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER ./ I.T.A.NO.2920 & 2921/CHNY/2019 ( / ASSESSMENT YEARS: 2013-14 & 2015-16) MRS. MEENA BAFNA, 4/4, WALLERS ROAD, ANNA SALAI, CHENNAI-600 002. VS THE INCOME TAX OFFICER, NON CORPORATE WARD-9(4) CHENNAI. PAN: AGNPM 8646B ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : MR. G.JOHNSON, ADDL.CIT /DATE OF HEARING : 23.09.2021 /DATE OF PRONOUNCEMENT : 23.09.2021 / O R D E R PER G.MANJUNATHA, AM: THESE TWO APPEALS FILED BY THE ASSESSEE ARE DIREC TED AGAINST SEPARATE, BUT IDENTICAL ORDERS OF THE LEARN ED CIT(A)-10, CHENNAI, BOTH DATED 23.08.2019 AND PERTAIN TO ASSE SSMENT YEARS 2013-14 & 2015-16. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. WE HAVE HEARD LEARNED DR AND ALSO PERUSED THE MATERIALS AVAILABLE ON RECORD. THE ASSESSEE HAS FI LED A LETTER ALONG WITH FORM NO.3 ISSUED BY THE DEPARTMENT UNDER VIVAD SE VISHWAS SCHEME, 2020 AND SUBMITTED THAT THE ASS ESSEE HAS AVAILED THE VSVS SCHEME TO SETTLE ITS PENDING D ISPUTES. THE ASSESSEE FURTHER SUBMITTED THAT THE DEPARTMENT HAS 2 ITA NO.2920 & 2921/CHNY/2019 ACCEPTED APPLICATIONS FILED BY THE ASSESSEE AND ISS UED FORM 3 QUANTIFYING AMOUNT OF TAXES PAYABLE UNDER VSVS SCHE ME. THEREFORE, THE ASSESSEE SUBMITTED THAT BOTH THESE A PPEALS FILED BY THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN. THE LD. DR, ON THE OTHER HAND, HAS NO OBJECTION FOR DISMISSING THE APPEALS AS THE DESIGNATED AUTHORITY HAS ISSUED FORM 3. THE REFORE, CONSIDERING THE FACT THAT THE ASSESSEE HAS FILED AP PLICATION FOR WITHDRAWAL OF APPEAL AND HAS ALSO FILED FORM 3 ISS UED BY THE DEPARTMENT, WE DISMISS BOTH THESE APPEALS FILED BY THE ASSESSEE AS WITHDRAWN. HOWEVER, A LIBERTY IS GIVE N TO THE ASSESSEE TO RESTORE THE APPEALS, IN CASE THE APPLIC ATION FILED BY THE ASSESSEE BEFORE THE DESIGNATED AUTHORITY, IS RE JECTED FOR ANY REASON. 3. IN THE RESULT, BOTH THESE APPEALS FILED BY THE A SSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD SEPTEMBER, 2021 SD/- SD/- ( ) ( . ) (MAHAVIR SINGH) (G. MANJUNATHA ) / VICE-PRESIDENT % / ACCOUNTANT MEMBER ' /CHENNAI, ( / DATED 23 RD SEPTEMBER, 2021 DS *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. + 1 /DR 6. /GF .