SHRI BHOORMAL UTTAMKUMAR, CHENNAI V. ITO, CORPORATE CIRCLE - 1 (1), CHENNAI

ITA 3214/CHNY/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 1252 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 21-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 32; 2; 11; 20

Judgement Text

आयकर अपील य अ धकरण, ‘सी’’ यायपीठ, चे नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI ी महावीर संह, उपा य एवं ी जी. मंज ु नाथ, लेखा सद%य के सम BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I. T. A. No s. 3 2 1 1 & 3 2 12 / Chn y/ 2 0 1 9 ( नधा रणवष / A ss e ss m en t Yea r s : 20 1 4 - 1 5 & 20 15 - 1 6) Smt. Chandra Kala 962, Poonamalle High Road BBC Purnima Apartments, C-Block Chennai-600 084. V s The Income Tax Officer, Corporate Circle-1(1) Chennai-600 034 P AN: A AE P C 5 0 8 4 C (अपीलाथ /Appellant) ( यथ /Respondent) & आयकरअपीलसं./I.T. A. No s. 3 2 1 3 & 3 2 14 / Chn y/ 2 0 1 9 ( नधा रणवष / A s s e ss m en t Yea r s : 20 1 4 - 1 5 & 20 15 - 1 6) Mrs. Bhoormal Uttamkumar Kothari 962, Poonamalle High Road Flat No.38, C-Block BBC Purnima Apartments, Chennai-600 084. V s The Income Tax Officer, Corporate Circle-1(1) Chennai-600 034 P AN: A AF PK 4 6 0 4 H (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओरसे/ Appellant by : None यथ क ओरसे/Respondent by : Mr. Sajit Kumar, JCIT स ु नवाईक तार ख/D a t e o f h e a r i n g : 30.06.2022 घोषणाक तार ख /D a t e o f P r o n o u n c e m e n t : 30.06.2022 आदेश / O R D E R PER G.MANJUNATHA, AM: These four appeals filed by different assessees are directed against separate, but identical orders passed by the learned Commissioner of Income Tax (Appeals)-1, Chennai, all dated 04.09.2019 and pertain to assessment years 2014-15 & 2015-16. 2. At the time of hearing, none appeared for the assessee. We have heard the ld. DR and also perused the material 2 ITA Nos. 3211 to 3214/Chny/2019 available on record. The assessees vide their letters dated 22.06.2022 submitted that they have opted to avail the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending disputes relating to Direct Taxes and in this regard filed form No 5 received from the designated authority. Therefore, the assessees submitted that the appeals filed by them may be dismissed as withdrawn. The ld. DR, on the other hand, has no objection for dismissing the appeals as the Designated Authority has issued Form 5. Therefore, considering fact that the assessees have filed application for withdrawal of appeal and has also filed Form 5 issued by the Department, we dismiss appeals filed by the assessees as withdrawn. However, a liberty is given to the assessees to restore the appeals, in case application filed by the assessees before the Designated Authority, is rejected for any reason. 3. In the result, all these four appeals filed by aforesaid assessees are dismissed as withdrawn. Order pronounced in the open court on 30 th June, 2022 Sd/- Sd/- (महावीर संह) (जी. मंज ु नाथ) (Mahavir Singh) (G. Manjunatha ) उपा य / Vice-President लेखा सद%य / Accountant Member चे'नई/Chennai, (दनांक/Dated 30 th June, 2022 DS आदेश क त*ल+प अ,े+षत/Copy to: 1. Appellant 2. Respondent 3. आयकर आय ु -त (अपील)/CIT(A) 4. आयकर आय ु -त/CIT 5. +वभागीय त न1ध/DR 6. गाड फाईल/GF.