PENCHILAIYA SIVAKUMAR, CHENNAI V. ACIT (OSD) NON CORPORATE WARD 2(1), CHENNAI

ITA 3069/CHNY/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7423 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2015-2016
• Appeal Filed On: 12-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R. ANITHA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI . , !' # $% , & !' %' BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBE R # ./ ITA NO.3069/CHNY/2018 ( )( /ASSESSMENT YEAR: 2015-16 PENCHILAIYA SIVAKUMAR, NO.12, GANDHIPURAM III STREET, T. NAGAR, CHENNAI 600 017. VS. THE ASST. COMMISSIONER OF INCOME TAX (OSD), NON CORPORATE WARD-2(1) CHENNAI. [PAN: BPGPS 7948K] ( *+ /APPELLANT) ( ,-*+ /RESPONDENT) *+ . / / APPELLANT BY : NONE ,-*+ . / /RESPONDENT BY : MS. R. ANITHA, JCIT . 0& /DATE OF HEARING : 03.02.2021 12) . 0& / DATE OF PRONOUNCEMENT : 11.02.2021 !3 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-2, CHENNAI DAT ED 20.08.2018 RELEVANT TO THE ASSESSMENT YEAR 2015-16. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. WHEN T HIS APPEAL WAS TAKEN UP FOR HEARING, VIDE LETTER DATED 29.01.2 021, THE ASSESSEE I.T.A. NO. I.T.A. NO. I.T.A. NO. I.T.A. NO.3069 3069 3069 3069/ // /CHNY CHNY CHNY CHNY/ // /201 201201 2018 88 8 2 HAS SUBMITTED THAT HE HAS OPTED TO AVAIL THE VIVAD- SE-VISHWAS SCHEME 2020. IT WAS FURTHER A SUBMISSION THAT FORM NO.3 FR OM THE DESIGNATED AUTHORITY IS YET TO BE ISSUED AND WOULD BE SUBMITTE D IN DUE COURSE AND THE SAME SHALL BE FURNISHED AFTER ISSUANCE OF FORM NO.3. HE HAS FURTHER SUBMITTED THAT HE MAY BE PERMITTED TO WITHD RAW THE APPEAL. 3. ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPRE SENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE ASSESSEE. 4. WE HAVE PERUSED THE MATERIALS AVAILABLE ON RECOR D AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. 5. IN THIS CASE, THE ASSESSEE HAS OPTED FOR THE VIV AD-SE-VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY IS YET TO ISSUE FORM NO.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE. SINCE TH E ASSESSEE HAS SUBMITTED THAT FORM NO.3 WOULD BE SUBMITTED AS AND WHEN IT IS ISSUED AND PRAYED FOR PERMITTING THE ASSESSEE TO WITHDRAW THE APPEAL, THE APPEAL FILED BY THE ASSESSEE IS PERMITTED TO BE WIT HDRAWN. HOWEVER, IT IS OPEN TO THE ASSESSEE TO APPROACH THE TRIBUNAL BY FILING AN APPROPRIATE APPLICATION IN THE EVENT OF ANY INJUSTI CE CAUSED TO THE ASSESSEE IN RESPECT OF THE SETTLEMENT OF DISPUTE RE LATING TO THE VIVAD- SE-VISHWAS SCHEME 2020. I.T.A. NO. I.T.A. NO. I.T.A. NO. I.T.A. NO.3069 3069 3069 3069/ // /CHNY CHNY CHNY CHNY/ // /201 201201 2018 88 8 3 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 11 TH FEBRUARY, 2021 AT CHENNAI. SD/ - SD/ - ( . ) (S. JAYARAMAN) /ACCOUNTANT MEMBER ( . ) (DUVVURU RL REDDY) /JUDICIAL MEMBER /CHENNAI, 4!# /DATED: 11 TH FEBRUARY, 2021 . EDN, SR. P.S !3 . ,056 76)0 /COPY TO: 1. *+ /APPELLANT 2. ,-*+ /RESPONDENT 3. 80 ( )/CIT(A) 4. 80 /CIT 5. 69: ,0 /DR 6. : ( ; /GF