The All India Skin & Hide Tanners and Merchants Association , CHENNAI V. ITO (Exemptions) Ward 2 , CHENNAI

ITA 3424/CHNY/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4142 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2016-2017
• Appeal Filed On: 23-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

./ ITA NO.3424/CHNY/2019 /ASSESSMENT YEAR: 2016-17 M/S.ALL INDIA SKIN AND HIDE TANNERS AND MERCHANTS ASSOCIATION, NO.43/53, RAJA MUTHIAH ROAD, PERIAMET, CHENNAI-600 003. V . THE INCOME TAX OFFICER, EXEMPTION WARD-2, CHENNAI. [ PAN: AAATA 0492 J ] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MS.S.VIDHYA, FCA /RESPONDENT BY : MRS.R.ANITA, ADDL.CIT /DATE OF HEARING : 16.09.2021 /DATE OF PRONOUNCEMENT : 30.09.2021 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDER O F THE COMMISSIONER OF INCOME TAX (APPEALS)-9, CHENNAI, IN ITA TR. NO.2 03/18-19/CIT(A)-9 DATED 28.02.2019 FOR THE AY 2016-17. 2. THIS APPEAL FILED BY THE ASSESSEE IS DELAYED BY 209 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 IN FILING OF THE APPEAL STANDS CONDONED AND THE APPEAL IS DISPOSED OFF. , , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI . . , . , , BEFORE SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA NO.3424/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 OP TED TO AVAIL THE VIVAD- SE-VISHWAS SCHEME 2020 AND FORM NO.3 WAS ALSO ISSUE D. HE HAS SUBMITTED THAT HE 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 AUTHORITI ES BELOW. 6. IN THIS CASE, THE ASSESSEE HAS OPTED FOR THE VIV AD-SE-VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORM NO.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE. ACCORDINGLY, TH E ASSESSEE PRAYED THAT HE 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 A PPLICATION 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. ITA NO.3424/CHNY/2019 :: 3 :: 8. IN THE RESULT, THE APPEAL OF THE ASSESSEE IN ITA NO.3424/CHNY/2019 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 30 TH DAY OF SEPTEMBER, 2021, IN CHENNAI. SD/- SD/- ( . ) ( G. MANJUNATHA ) /ACCOUNTANT MEMBER ( . . ) (DUVVURU R.L. REDDY) /JUDICIAL MEMBER /CHENNAI, /DATED: 30 TH SEPTEMBER, 2021. TLN /COPY TO: 1. /APPELLANT 4. ' /CIT 2. /RESPONDENT 5. /DR 3. ' ( ) /CIT(A) 6. /GF