KANCHAN CHOUDARY, CHENNAI V. ITO, NCW - 5 (1), CHENNAI

ITA 3333/CHNY/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5780 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 8 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 01-09-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 09-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS R ANITA
• Assessee Lawyers: AJITH CHORADHA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI . . , . , BEFORE SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.3333/CHNY/2019 /ASSESSMENT YEAR: 2013-14 SMT. KANCHAN CHOUDARY, NO.51, ELEPHANT GATE STREET, SOWCARPET, CHENNAI 600 079. V. THE INCOME TAX OFFICER, NON-CORPORATE WARD-5(1), CHENNAI. [PAN: AAIPK 7469 F ] ( # /APPELLANT) ( $%# /RESPONDENT) # / APPELLANT BY : MR.AJITH CHORADHA, CA $%# /RESPONDENT BY : MRS.R.ANITA, ADDL.CIT /DATE OF HEARING : 06.09.2021 /DT. OF PRONOUNCEMENT : 06.09.2021 / O R D E R PER DUVVURU R.L. REDDY, JUDICIAL MEMBER: THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDER O F THE COMMISSIONER OF INCOME TAX (APPEALS)-5, CHENNAI, IN ITA NO.120/C IT(A)-5/2018-19 DATED 24.09.2019 FOR THE AY 2013-14. 2. THIS APPEAL FILED BY THE ASSESSEE IS DELAYED BY 04 DAYS, FOR WHICH, THE ASSESSEE HAS FILED AFFIDAVIT FOR CONDONATION OF THE DELAY, TO WHICH, THE REVENUE HAS NOT RAISED ANY SERIOUS OBJECTION. CONS EQUENTLY, THE DELAY OF 04 DAYS IN FILING OF THE APPEAL STANDS CONDONED A ND THE APPEAL IS DISPOSED OFF. ITA NO.3333/CHNY/2019 :- 2 -: 3. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, THE L EARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS OPTED TO AVAIL THE VIVAD-SE- VISHWAS SCHEME 2020 AND FORM NO.3 WAS ALSO ISSUED. SHE HAS SUBMITTED THAT SHE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 4. 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. 5. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERI ALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELO W. 6. IN THIS CASE, THE ASSESSEE HAS OPTED FOR THE VIV AD-SE-VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORM N O.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE. ACCORDINGLY, SHE PRAYED THAT SHE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 7. 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 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. 8. IN THE RESULT, THE APPEAL OF THE ASSESSEE IN ITA NO.3333/CHNY/2019 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 06 TH DAY OF SEPTEMBER, 2021, IN CHENNAI. SD/- SD/- ( . ) (S. JAYARAMAN) / ACCOUNTANT MEMBER ( ,- . . . ) (DUVVURU R.L. REDDY) /JUDICIAL MEMBER ITA NO.3333/CHNY/2019 :- 3 -: /CHENNAI, /DATED: 06 TH SEPTEMBER, 2021. TLN $ / /COPY TO: 1. # /APPELLANT 4. 0 /CIT 2. $%# /RESPONDENT 5. $ /DR 3. 0 ( ) /CIT(A) 6. /GF