S. MANONMANI, COIMBATORE V. DCIT, NCC-1, , COIMBATORE

ITA 3040/CHNY/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7485 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 15-09-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 30-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S R ANITA
• Assessee Lawyers: N V NARAYANAN
• Section: 201

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 ./ I . T . A NO. 3040 /CHNY/201 9 ASSESSMENT YEAR: 201 3 - 20 1 4 S MT . S. MANONMANI, NO.188, SUKRAWARPET STREET, COIMBATORE 641 001 TAMIL NADU. [PAN: AA W PM 1958K ] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, O/O THE DEPUTY COMMISSIONER OF INCOME TAX, NON - CORPORATE CIRCLE 1 RACE COURSE ROAD, COIMBATORE 641 018 . ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. N.V. NARAYANAN , ADVOCATE /RESPONDENT BY : M R S. R. ANITA, ADDL . CIT / DATE OF HEARING : 30.08 .2021 / DATE OF PRONOUNCEMENT : 30.08 .2021 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF IN COME TAX , (APPEALS) , COIMBATORE - 2 IN ITBA/APL/S/250/2019 - 20/1017569157(1); DATED 26 TH AUGUST, 2019 RELE VANT TO THE ASSESSMENT YEAR 201 3 - 201 4 . I . T . A NO . 3040 /CHNY/201 9 : - 2 - : 2 . IN THIS CASE THERE IS A DELAY OF ONE DAY IN FILING THE APPEAL. SINCE, THE ASSESSEE WAS PREVENTED BY SUFFICIEN T CAUSE IN FILING THE APPEAL BY ONE DAY DELAY, WE CONDONE THE DELAY AND ADMIT THE APPEAL FOR ADJUDICATION. 3. A FAR AS THE MERIT OF THE CASE IS CONCERNED, THE ASSESSEE HAS OPTED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME 2020 AND FORM NO.3 ISSUED BY THE D ESIGNATED AUTHORITY IS RECEIVED . THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 4 . ON THE OTHE R HAND THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. 5 . WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORI TIES BELOW. 6 . IN THIS CASE, THE ASSESSEE HAS OPTED FOR THE VIVAD - SE - VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORM NO.3 FOR TH E SETTLEMENT OF PENDING TAX DISPUTE. ACCORDINGLY, HE PRAYED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL. I . T . A NO . 3040 /CHNY/201 9 : - 3 - : 7 . IN VIEW OF THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE, THE APPEAL FILED BY THE ASSESSEE IS PER MITTED TO BE WITHDRAWN. HOWEVER, IT IS OPEN TO THE ASSESSEE TO APPROACH THE TRIBUNAL BY FILING AN APPROPRIATE APPLICATION IN THE EVENT OF ANY INJUSTICE CAUSED TO THE ASSESSEE IN RESPECT OF THE SETTLEMENT OF DISPUTE RELATING TO THE VIVAD - SE - VISHWAS SCHEME 2020. 8 . IN THE RESULT, THE APPEA L OF THE ASSESSEE IN I.T.A . NO. 3040 /CHNY/201 9 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 30 TH AUGUST , 2021 IN CHENNAI. SD/ - ( ) ( G. MANJUNATHA) /ACCOUNTANT MEMBER SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI, / DATED: 30 TH AUGUST , 2021 IA , SR. PS / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR 6. / GF