M.Hari Prakash, Coimbatore V. DCIT, CENTRAL CIRCLE, Coimbatore

ITA 3224/CHNY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3177 (ITAT-CHENNAI)
• Duration Of Justice: 11 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 25-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G CHANDRABABU

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D (SMC) BENCH: CHENNAI , BEFORE SHRI V. DURGA RAO , JUDICIAL MEMBER ./ ITA NO. 3219 /CHNY/ 20 19 / ASSE SSMENT YEAR: 200 8 - 0 9 SHRI. M. BALAPAVITHRA, NO.137/136, SWAMY IYER NEW STREET, GANGA GARDEN, COIMBATORE 641 001. [T.N.] [PAN: AOGPB 4343H ] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE , NO.3, GANDHI ROAD, SALEM 636 007. ( /AP PELLANT) ( /RESPONDENT) ./ ITA NO.3220/CHNY/2019 / ASSESSMENT YEAR: 2008 - 09 SMT. H. KRITHIKA, NO.137/136, SWAMY IYER NEW STREET, GANGA GARDEN, COIMBATORE 641 001. [T.N.] [PAN: AXSPK 4248B] VS. THE DEPUTY COMMISSI ONER OF INCOME TAX, CENTRAL CIRCLE, NO.3, GANDHI ROAD, SALEM 636 007. ( /APPELLANT) ( /RESPONDENT) ./ ITA NO.3221/CHNY/2019 / ASSESSMENT YEAR: 2008 - 09 SHRI. VIJAY PRAKASH, NO.137/136, SWAMY IYER NEW STREET , GANGA GARDEN, COIMBATORE 641 001. [T.N.] [PAN: AGJPV 1115A] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, NO.3, GANDHI ROAD, SALEM 636 007. ( /APPELLANT) ( /RESPONDENT) ITA NO S . 3219/3220/3221 & 3224/CHNY/2019 : - 2 - : ./ ITA NO.3224/CHNY/2019 / ASSESSMENT YEAR: 2008 - 09 SHRI. M. HARIPRAKASH, NO.137/136, SWAMY IYER NEW STREET, GANGA GARDEN, COIMBATORE 641 001. [T.N.] [PAN: ACSPH 6878 D] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, NO.3, GANDHI ROAD, SALEM 636 007. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. I. DINESH , ADVOCATE /RESPONDENT BY : MR. G. CHANDRABABU, ADDL. CIT / DATE OF HEARING : 1 8 .11.2020 / DATE OF PRONOUNCEMENT : 19. 11 .20 20 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : TH ESE APPEAL S FILED BY DIFFERENT A SSESSEE S ARE DIRECTED AGAINST SEPARATE ORDER S OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 1 8 , CHENNAI , ALL DATED 21.10.2019 FO R THE ASSESSMENT YEAR 200 8 - 200 9 . 2. WHEN THESE APPEALS ARE TAKEN UP FOR HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE HAS FILED A LETTER DATED 5 TH NOVEMBER, 2020 ADDRESSING TO THE ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, CHENNAI STATING THAT AL L THE ASSESSEE S HA VE AVAILED VSVS SCHEME AND HAS ALSO PAID THE ENTIRE AMOUNT PAYABLE UNDER THE VSVS 2020 SCHEME. 3. THE LEARNED PRINCIPAL COMMISSIONER OF INCOME TAX, THE DESIGNATED AUTHORITY UNDER THE VSVS S CHEME HAS ALSO ISSUED A CERTIFICATE TO THE ABOVE ITA NO S . 3219/3220/3221 & 3224/CHNY/2019 : - 3 - : ASSESSEES ALL DATED 16.10.2020, BEARING CERTIFICATE NO.6516 5 4 290161020, CERTIFICATE NO.651712930161020, CERTIFICATE NO.651658910161020 AND CERTIFICATE NO.651684670161020 RESPECTIVELY AND SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEALS. THE LE ARNED DR HAS NOT RAISED ANY OBJECTION. 4 . IN VIEW OF THE LETTER FILED BY THE ASSESSEE, ALL THESE APPEALS ARE TREATED AS DISMISSED AS WITHDRAWN. HOWEVER, LIBERTY IS GIVEN TO THE ASSESSEE TO RESTORE THESE APPEALS IN THE EVENT OF THE DESIGNATED AUTHORITY , F OR ANY REASON REJECTED THE APPLICATION FILED BY THE ASSESSEE. THUS, ALL THE APPEALS IN ITA NOS. 3219/3220/3221 & 3224/CHNY/2019 ARE DISMISSED AS WITHDRAWN . 5 . IN THE RESULT, THE APPEAL S OF THE A SSESSEE IN ITA NOS . 3219/3220/3221 & 3224/CHNY/2019 ARE DISM ISSED . ORDER PRONOUNCED ON 19 TH NOVEMBER , 20 20 IN CHENNAI. SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI, / DATED: 19 TH NOVEMBER , 2020 IA, SR. PS / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR 6. / GF