NAKKHEERAN GOPAL, CHENNAI V. DCIT, NCR-135), CHENNAI

ITA 3185/CHNY/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9432 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 11-03-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 22-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G JOHNSON
• Assessee Lawyers: R VISHWANATHAN

Judgement Text

./ ITA NO.3185/CHNY/2018 /ASSESSMENT YEAR: 2014-15 MR. NAKKHEERAN GOPAL, NO.106/4, JANI JHAN KHAN ROAD, ROYAPETTAH, CHENNAI-600 014. V S. THE DY. COMMISSIONER- OF INCOME TAX, NON-CORPORATE RANGE-13(5), CHENNAI-600 034. [PAN: AGGPN 3005 L ] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR.R.VISHWANATHAN, FCA /RESPONDENT BY : MR.G.JOHNSON, ADDL.CIT /DATE OF HEARING : 11.03.2021 /DATE OF PRONOUNCEMENT : 15.03.2021 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDER O F THE COMMISSIONER OF INCOME TAX (APPEALS)-13, CHENNAI, IN ITA NO.197/ CIT(A)-13/AY 2014- 15 DATED 03.08.2018 FOR THE AY 2014-15. 2. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, VIDE LETTER DATED 01.03.2021, THE LEARNED COUNSEL FOR THE ASSESSEE HA S SUBMITTED THAT THE ASSESSEE HAS OPTED TO AVAIL THE VIVAD-SE-VISHWAS SC HEME 2020 AND FORM NO.3 WAS ALSO ISSUED. HE HAS SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL. , , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI . . , . , , BEFORE SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA NO.3185/CHNY/2018 :: 2 :: 3. ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPRE SENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE LEAR NED COUNSEL FOR THE ASSESSEE. 4. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERI ALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITI ES BELOW. 5. IN THIS CASE, THE ASSESSEE HAS OPTED FOR THE VIV AD-SE-VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORM NO.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE. ACCORDINGLY, HE PRAYED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 6. IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE, THE APPEAL FILED BY THE ASSESSEE IS PERMITTED TO BE WITHDRAWN. HOWEVER, IT IS OPEN TO THE ASSESSEE TO APPROACH THE TRIBUNAL BY FILING AN APPROPRIATE A PPLICATION 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 APPEAL OF THE ASSESSEE IN ITA NO.3185/CHNY/2018 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 15 TH DAY OF MARCH, 2021, IN CHENNAI. SD/- SD/- ( . ) ( G. MANJUNATHA ) /ACCOUNTANT MEMBER ( . . ) (DUVVURU R.L. REDDY) /JUDICIAL MEMBER ITA NO.3185/CHNY/2018 :: 3 :: /CHENNAI, /DATED: 15 TH MARCH, 2021. TLN /COPY TO: 1. /APPELLANT 4. ' /CIT 2. /RESPONDENT 5. /DR 3. ' ( ) /CIT(A) 6. /GF