DR. N. MURUGAN, CHENNAI V. ACIT, NCC-10(1), CHENNAI

ITA 3178/CHNY/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0146 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 20-04-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 19-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13; 20

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI . . , . , BEFORE SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER AND SHRI S. JAYAR AMAN, ACCOUNTANT MEMBER ./ ITA NOS.3175 TO 3179/CHNY/2019 /ASSESSMENT YEARS: 2012-13 TO 2016-17 DR.N.MUR U GAN, FLAT NO.18, DOOR NO.5, MAC SUNNYSIDE APARTMENTS, DR.ALAGAPPAN ROAD, PURASAWALKKAM, CHENNAI-600 084. V . THE ASST. COMM ISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE-10(1), CHENNAI. [PAN: AGKPM 9368 F ] ( # /APPELLANT) ( $%# /RESPONDENT) # / APPELLANT BY : NONE $%# /RESPONDENT BY : MR S . R.ANITA, JCIT /DATE OF HEARING : 13 .0 7 .20 2 1 /DT. OF PRONOUNCEMENT : 13 .07 .2021 / O R D E R PER BENCH: THE ASSESSEE FILED THESE APPEALS AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-12, CHENNAI, IN ITA NOS.127, 1 28, 129, 130, 131, 136/CIT(A)-12/18-19 DATED 19.09.2019 FOR THE AYS 20 12-13 TO 2016-17. 2. WHEN THESE APPEALS WERE TAKEN UP FOR HEARING, TH E LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS OP TED TO AVAIL THE VIVAD-SE- VISHWAS SCHEME 2020 AND FORM NO.3 WAS ALSO ISSUED. HE HAS SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEALS. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPR ESENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE LEAR NED COUNSEL FOR THE ASSESSEE. ITA NOS.3175-3179/CHNY/2019 :- 2 -: 4. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERI ALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELO W. 5. IN THESE CASES, THE ASSESSEE HAS OPTED FOR THE V IVAD-SE-VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORM N O.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE. ACCORDINGLY, HE PRAYED THAT H E MAY BE PERMITTED TO WITHDRAW THE APPEALS. 6. IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE, THE APPEALS FILED BY THE ASSESSEE ARE PERMITTED TO BE WITHDRAWN. HOWEVER, I T IS OPEN TO THE ASSESSEE TO APPROACH THE TRIBUNAL BY FILING AN APPROPRIATE APPL ICATION 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. 7. IN THE RESULT, THE APPEALS OF THE ASSESSEE IN IT A NOS.3175- 3179/CHNY/2019 ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 13 TH DAY OF JULY, 2021, IN CHENNAI. S D/ - S D/ - ( . ) (S. JAYARAMAN) / ACCOUNTANT MEMBER ( ,- . . . ) (DUVVURU R.L. REDDY) /JUDICIAL MEMBER /CHENNAI, /DATED: 13 TH JULY, 2021. TLN $ / /COPY TO: 1. # /APPELLANT 4. 0 /CIT 2. $%# /RESPONDENT 5. $ /DR 3. 0 ( ) /CIT(A) 6. /GF