M/S. MEDIHAUXE INTERNATIONAL PVT. LTD., CHENNAI V. ACIT, CC-3(1), CHENNAI

ITA 3321/CHNY/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2030 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 13-04-2021
• Assessment Year: 2016-2017
• Appeal Filed On: 05-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ARJUNARAJ

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI , , $ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER /. I.T.A. NOS: 3319 & 3321/CHNY/2019 / ASSESSMENT YEARS : 2015-16 & 2016-17 M/S. MEDIHAUXE INTERNATIONAL P LTD., NO. 40/32, KARPAGAMBAL NAGAR, MYLAPORE, CHENNAI 600 004. . [PAN: AAGCM 2327R] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(1), CHENNAI. ( / APPELLANT) ( / RESPONDENT) &' / APPELLANT BY : SHRI. ARJUNARAJ FOR S. SRIDHAR, ADVOCATE *+&' / RESPONDENT BY : MS. R. ANITA, JCIT ' /DATE OF HEARING : 29.06.2021 ' /DATE OF PRONOUNCEMENT : 29.06.2021 / O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER: THE ASSESSEE FILED THESE APPEALS AGAINST THE O RDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS)- 19, CHENNAI IN ITA NO. 46/17-8 DATED 29.08.2019 & ITA NO. 47/18-19 DATED 29.07.2019 FOR THE ASSESSMENT YEARS 2015- 16 & 2016-17, RESPECTIVELY. :- 2 -: ITA NOS: 3319 & 3321/CHNY/2019 2. THE ABOVE CASES WERE HEARD THROUGH VIDEO CONFERE NCING. AT THE TIME OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE INVIT ED OUR ATTENTION TO THE LETTERS DATED 24.10.2020 AND SUBMITTED THAT THE ASSESSEE WA NTED TO UTILIZE THE DIRECT TAXES VIVAD SE VISHWAS SCHEME, 2020 TO SETTLE PENDING D ISPUTE RELATING TO DIRECT TAXES AND IN THIS REGARD THE ASSESSEE HAS FILED FORM NO. 1 AND FORM 2 AND OBTAINED FORM NO. 3 FROM THE DESIGNATED AUTHORITY. 3. THE BENCH HAS CONSIDERED THE MATERIAL. SINCE TH E ASSESSEE SUBMITS THAT IT HAS OBTAINED FORM NO.3 AND SEEKS WITHDRAWAL OF APPE ALS, THEREFORE, WE DISMISS THE APPEALS FILED BY THE ASSESSEE, SUPRA, AS WITHDRAWN. HOWEVER, LIBERTY IS GIVEN TO THE ASSESSEE TO RESTORE THE APPEALS, IN THE EVENT IF TH E DESIGNATED AUTHORITY, FOR ANY REASON REJECT THE APPLICATION FILED BY THE ASSESSEE UNDER SECTION 4 OF THE SAID ACT. 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH JUNE, 2021 AT CHENNAI . SD/- ( ) (V. DURGA RAO) /JUDICIAL MEMBER SD/- ( ) (S. JAYARAMAN) ' /ACCOUNTANT MEMBER /CHENNAI, 0 /DATED: 29 TH JUNE , 2021 JPV '*2343 /COPY TO: 1. & / APPELLANT 2. *+& /RESPONDENT 3. 5 ) ( /CIT(A) 4. 5 /CIT 5. 3* /DR 6. /GF