S.KISHORE KUMAR, COIMBATORE V. DCIT CENTRAL CIRCLE, SALEM

ITA 3364/CHNY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3702 (ITAT-CHENNAI)
• Duration Of Justice: 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 16-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS R ANITHA
• Assessee Lawyers: G BASKAR
• Keywords: Bonafide belief
• Section: 2

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI . . , . , BEFORE SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.3364/CHNY/2019 /ASSESSMENT YEAR: 2008-09 SHRI KISHORE KUMAR, D.NO.37/136, SAMYLYER NEW STREET, COIMBATORE-641 001. VS. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SALEM. [PAN: ARUPK 0598 G] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR.G.BASKAR, ADV. /RESPONDENT BY : MRS.R. ANITHA, JCIT /DATE OF HEARING : 29.10.2020 /DT. OF PRONOUNCEMENT : 29.10.2020 / O R D E R PER SHRI S. JAYARAMAN, ACCOUNTANT MEMBER: THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDER O F THE COMMISSIONER OF INCOME TAX (APPEALS)-18, CHENNAI, IN ITA NO.921/ 15-16 DATED 28.11.2019 FOR THE AY 2008-09. 2. SHRI S. KISHORE KUMAR, THE ASSESSEE FILED AN APP EAL OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-18, CHENNA I, FOR THE AY 2008- 09. THIS CASE WAS POSTED FOR HEARING THROUGH VIDEO CONFERENCING. THE LD.AR SUBMITTED THAT THE ASSESSEE FILED DECLARATION IN FORM NOS.1 & 2 UNDER VIVAD SE VISHWAS SCHEME (VSVS) AND RECEIVED A CERTI FICATE IN FORM NO.3 ITA NO.3364/CHNY/2019 :- 2 -: FROM THE DESIGNATED AUTHORITY IN ITA NO.3364/CHNY/2 019 VIDE ACKNOWLEDGMENT NO.651704880161020 DATED 16.10.2020 FOR THE AY 2008- 09 AND HENCE THE ASSESSEE MAY BE PERMITTED TO WITHD RAW THE IMPUGNED APPEAL UNDER A BONAFIDE BELIEF THAT HIS DECLARATION WILL BE ACCEPTED AND IN THIS REGARD INVITED OUR ATTENTION TO THE ASSESSEES LETTER DATED 23.10.2020 COURIERED TO THE ITAT ON 23.10.2020 AND FURNISHED A COPY BY E-MAIL TOO. WE HEARD THE LD.DR ALSO. 3. SINCE THE ASSESSEE HAS AVAILED THE BENEFIT OF VS VS, SUPRA, WE DISMISS THE APPEAL AS WITHDRAWN WITH A LIBERTY TO THE ASSES SEE TO SEEK APPROPRIATE REMEDY BEFORE THIS ITAT, IN CASE, HIS DECLARATION, SUPRA, IS ULTIMATELY NOT ACCEPTED BY THE DESIGNATED AUTHORITY. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 29 TH DAY OF OCTOBER, 2020, IN CHENNAI. SD/- SD/- ( . . ) (DUVVURU R.L. REDDY) /JUDICIAL MEMBER ( . ) (S. JAYARAMAN) /ACCOUNTANT MEMBER /CHENNAI, /DATED: 29 TH OCTOBER, 2020. TLN /COPY TO: 1. /APPELLANT 4. /CIT 2. /RESPONDENT 5. /DR 3. ( ) /CIT(A) 6. ! /GF