SUNITA, CHENNAI V. ITO, NCC-6(1), CHENNAI

ITA 3013/CHNY/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 0635 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 23-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘सी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ŵी वी. दुगाŊ राव, Ɋाियक सद˟ एवं ŵी मनोज कु मार अŤवाल, लेखा सद˟ के समƗ । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. No.3011/Chny/2019 िनधाŊरण वषŊ/Assessment Years: 2011-12 M/s. Arun Kumar Ostwal & Sons, No. 38, Rattan Bazaar, Park Town, Chennai 600 003. [PAN:AAEHA3562M] Vs. The Income Tax Officer, Non Corporate Ward 4(1), Chennai 600 034. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) आयकर अपील सं./I.T.A. No.3012/Chny/2019 िनधाŊरण वषŊ/Assessment Year: 2008-09 Smt. Indra Kanwar Choudhary, No. 32, Gaurav Vara, New Avadi Road, Kilpauk, Chennai – 10. [PAN:AACPC5290N] Vs. The Income Tax Officer, Corporate Ward 1(1), Chennai 600 034. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) आयकर अपील सं./I.T.A. No.3013/Chny/2019 िनधाŊरण वषŊ/Assessment Year: 2011-12 Smt. Sunita, No. 38, Rattan Bazaar, Park Town, Chennai 600 003. [PAN:ABTPS6780P] Vs. The Assistant Commissioner of Income Tax, Non Corporate Ward 6(1), Chennai 600 034. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) I.T.A. Nos.3011-3014/Chny/19 2 आयकर अपील सं./I.T.A. No.3014/Chny/2019 िनधाŊरण वषŊ/Assessment Years: 2011-12 Smt. Sunita Devi Ostwal, No. 38, Rattan Bazaar, Park Town, Chennai 600 003. [PAN:AAAPO0786D] Vs. The Assistant Commissioner of Income Tax, Non Corporate Circle 6(1), Chennai 600 034. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri D. Anand, Advocate ŮȑथŎ की ओर से/Respondent by : Shri G. Johnson, Addl. CIT सुनवाई की तारीख/ Date of hearing : 05.01.2022 घोषणा की तारीख /Date of Pronouncement : 05.01.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: These appeals filed by different assessees are directed against the order of the ld. Commissioner of Income Tax (Appeals)-5, Chennai relevant to the assessment years stated hereinabove. 2. When the appeals were taken up for hearing, by filing withdrawal application, the learned Counsel for the assessee has submitted that the assessees have opted to avail the Vivad-se-Vishwas Scheme 2020 and Form No. 4 was also issued in respect of all the assessees under appeal. He has further submitted that the appeals filed by the assessees may be permitted to be withdrawn against which the ld. DR has not opposed to the submissions of the learned Counsel. I.T.A. Nos.3011-3014/Chny/19 3 3. We have heard both the sides and perused the records. In this case, the assessees have opted for the Vivad-se-Vishwas Scheme 2020 and the Designated Authority has issued Form No.4 towards settlement of pending tax dispute. In view of the above facts and circumstances, the appeals filed by the assessees are liable to be dismissed as withdrawn. However, it is open to the assessees to approach the Tribunal by filing an appropriate application in the event of any prejudice caused in respect of the settlement of tax dispute under the Vivad-se-Vishwas Scheme 2020. 4. In the result, all the appeals filed by the assessees are dismissed as withdrawn. Order pronounced on 05 th January, 2022 at Chennai. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 05.01.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.