S RAMESH, CHENNAI V. DCIT, CORP CIR-1(1), CHENNAI

ITA 3419/CHNY/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2533 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 3 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 14-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: N V BALAJI
• Section: 13

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI , , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./ ITA NOS. 3397, 3421, 3420 & 3419/CHNY/2018 /ASSESSMENT YEARS: 2011-12, 2010-11, 2009-10 & 2008 -09 SHRI S. RAMESH, (DIRECTOR OF A2Z LOGISTICS PVT. LTD.) NO.56, SBI COLONY EXTN., NANGANALLUR, CHENNAI-600 061. VS. THE DY. COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-1(1), CHENNAI. [PAN: ACTPR 1861R] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. N.V. BALAJI, ADVOCATE /RESPONDENT BY : MR. SURESH PERIASAMY, JCIT /DATE OF HEARING : 13.04.2021 / DATE OF PRONOUNCEMENT : 13.04.2021 / O R D E R PER BENCH : THESE FOUR APPEALS FILED BY THE ASSESSEE ARE DIRECT ED AGAINST THE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS)- 1, CHENNAI DATED 10.10.2018 & 28.09.2018 RELEVANT TO THE ASSESSMENT YEARS 2011-12, 2010-11, 2009-10 & 2008-09 RESPECTIVELY. 2. WHEN THESE APPEALS WERE TAKEN UP FOR HEARING, VI DE LETTER DATED 12.04.2021, THE LEARNED COUNSEL FOR THE ASSESSEE HA S SUBMITTED THAT ITA NOS.3397, 3421, 3420, 3419/CHNY/2018 2 THE ASSESSEE HAS OPTED TO AVAIL THE VIVAD-SE-VISHWA S SCHEME 2020 AND FORM NO.3 WAS ALSO ISSUED IN ALL THE APPEALS. H E HAS ALSO SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEALS. 3. ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPRE SENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. 4. WE HAVE HEARD BOTH THE SIDES THROUGH VIDEO CONFE RENCING, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. 5. IN THIS CASE, THE ASSESSEE HAS OPTED FOR THE VIV AD-SE-VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORM NO.3 IN ALL THE APPEALS FOR THE SETTLEMENT OF PENDING TAX D ISPUTE. ACCORDINGLY, HE PRAYED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEALS. 6. IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE, THE APPEALS FILED BY THE ASSESSEE ARE PERMITTED TO BE WITHDRAWN. HOWEVE R, IT IS OPEN TO THE ASSESSEE TO APPROACH THE TRIBUNAL BY FILING AN APPR OPRIATE APPLICATION IN THE EVENT OF ANY INJUSTICE CAUSED TO THE ASSESSE E IN RESPECT OF THE SETTLEMENT OF DISPUTE RELATING TO THE VIVAD-SE-VISH WAS SCHEME 2020. ITA NOS.3397, 3421, 3420, 3419/CHNY/2018 3 7. IN THE RESULT, ALL THE FOUR APPEALS FILED BY THE ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 13 TH APRIL, 2021 AT CHENNAI. SD/ - SD/ - ( ) (G. MANJUNATHA) /ACCOUNTANT MEMBER ( ) (V. DURGA RAO) /JUDICIAL MEMBER /CHENNAI, /DATED: 13 TH APRIL, 2021 . EDN, SR. P.S /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF