DCIT, CHENNAI V. A.S.Shipping Agencies Pvt. Ltd., CHENNAI

ITA 3467/CHNY/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1116 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 20-07-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 27-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N. ANUSH SHANKER

Judgement Text

./ ITA NOS.3466 & 3467/CHNY/2019 /ASSESSMENT YEARS: 2014-15 & 2015-16 THE DY. COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-1(1), CHENNAI-600 034. V S. M/S.AS SHIPPING AGENCIES (P) LTD., NO.113, ARMENIAN STREET, CHENNAI-600 001. [PAN: AAACA 2906 N ] ( /APPELLANT) ( /RESPONDENT) DEPARTMENT BY : MR.G.JOHNSON, ADDL.CIT ASSESSEE BY : MR.SAROJ KUMAR PARIDA, ADV. ./ ITA NO.1127/CHNY/2018 /ASSESSMENT YEAR: 2014-15 M/S.ABAN HOTELS & RESORTS LTD., NO.113, JANPRIYA CREST PANTHEON ROAD, EGMORE, CHENNAI-600 008. [PAN: AAACA 9433 E] V S. THE DY. COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-1(1), CHENNAI-600 034. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. SAROJ KUMAR PARIDA, ADV. /RESPONDENT BY : MR. G.JOHNSON, ADDL.CIT ./ ITA NO.469/CHNY/2019 /ASSESSMENT YEAR: 2015-16 M/S.ISWARYA HEALTH CARE, NO.12, FIRST MAIN ROAD, KASTHURIBAI NAGAR, ADYAR, CHENNAI-600 020. [PAN: AADFI 8643 L] V S. THE ASST. COMMISSIONER OF INCOME TAX NON-CORPORATE CIRCLE-15(1), CHENNAI-600 034. ( /APPELLANT) ( /RESPONDENT) , , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI . . , . , , BEFORE SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA NOS.3466 & 3467/C/19, 1127/C/18, 469/C/19, 2694 & 2695/C/19 2234/C/19 & 2629/C/18 :: 2 :: / APPELLANT BY : MR. T.S.LAKSHMI VENKATARAMAN, FCA. /RESPONDENT BY : MR. G.JOHNSON, ADDL.CIT ./ ITA NOS.2694 & 2695/CHNY/2019 /ASSESSMENT YEAR: 2012-13 MR.BABU MANOHARAN, 56C, OLD MAHABALIPURAM ROAD, SHOLINGANALLUR, CHENNAI-600 119. [PAN: AAHPM 9218 P] V S. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), CHENNAI. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. N. ANUSH SHANKER, CA /RESPONDENT BY : MR. G.JOHNSON, ADDL.CIT ./ ITA NO.2234/CHNY/2019 /ASSESSMENT YEAR: 2012-13 MR.RAJENDRA KUMAR HIRAWAT, NO.10, MONTEITH LANE, EGMORE, CHENNAI. [PAN: AAAPH 6105 P] V S. THE ASST. COMMISSIONER OF INCOME TAX, NON-CORPORATION CIRCLE-9(1), CHENNAI. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. D. ANAND, ADV. /RESPONDENT BY : MR. G.JOHNSON, ADDL.CIT ./ ITA NO.2629/CHNY/2018 /ASSESSMENT YEAR: 2012-13 MR.SAMUEL YESUDASSAN, NEW NO.2/118 (OLD NO.2/85), 6 TH STREET, JAYALAKSHMI NAGAR, KATTUPAKKAM, CHENNAI-600 056. [PAN: BNFPS 4398 G] V S. THE INCOME TAX OFFICER, INTERNATIONAL TAXATION-2(2), CHENNAI. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. T. BANUSEKAR, CA /RESPONDENT BY : MR. G.JOHNSON, ADDL.CIT /DATE OF HEARING : 28.06.2021 /DATE OF PRONOUNCEMENT : 28.06.2021 ITA NOS.3466 & 3467/C/19, 1127/C/18, 469/C/19, 2694 & 2695/C/19 2234/C/19 & 2629/C/18 :: 3 :: / O R D E R PER BENCH: ITA NOS.3466 & 3467/CHNY/2019 ARE THE APPEALS FILE D BY THE REVENUE AGAINST THE ORDER OF THE COMMISSIONER OF IN COME TAX (APPEALS)- 4, CHENNAI, IN ITA NO.149 & 185/17-18/CIT(A)-4 DATE D 09.10.2019 FOR THE AYS 2014-15 & 2015-16 RESPECTIVELY. ITA NO.1127/CHN Y/2018 IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMM ISSIONER OF INCOME TAX (APPEALS)-3, CHENNAI, IN ITA NO.368/16-17/A-3 DATED 29.12.2017 FOR THE AY 2014-15. ITA NO.469/CHNY/2019 IS AN APPEAL FILE D BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-15, CHENNAI, IN ITA NO.114/2017-18/CIT(A)-15 DATED 23.1 1.2018 FOR THE AY 2015-16. ITA NOS.2694 & 2695/CHNY/2019 ARE THE APP EALS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME TAX (APPEALS)- 18, CHENNAI IN ITA NO.316/15-16 DATED 29.07.2019 & IN ITA NO.894/15-16 DATED 07.08.2019 FOR THE AY 2012-13. ITA NO.2234/CH NY/2019 IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMM ISSIONER OF INCOME TAX (APPEALS)-10, CHENNAI, IN ITA NO.96/18-19/CIT(A)-10 DATED 20.05.2019 FOR THE AY 2012-13. ITA NO.2629/CHNY/2018 IS AN APP EAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME TAX (APPEALS)- 16, CHENNAI, IN ITA NO.39/CIT(A)-16/2012-13 DATED 0 7.02.2017 FOR THE AY 2012-13. ITA NOS.3466 & 3467/C/19, 1127/C/18, 469/C/19, 2694 & 2695/C/19 2234/C/19 & 2629/C/18 :: 4 :: 2. ITA NO.2629/CHNY/2018 FILED BY THE ASSESSEE IS D ELAYED BY 522 DAYS, FOR WHICH, THE ASSESSEE HAS FILED AFFIDAVIT F OR CONDONATION OF THE DELAY, TO WHICH, THE REVENUE HAS NOT RAISED ANY SER IOUS OBJECTION. CONSEQUENTLY, THE DELAY OF 522 DAYS IN FILING OF THE APPEAL STANDS CONDONED AND THE APPEAL IS DISPOSED OFF ON MERITS. 3. WHEN THESE APPEALS WERE TAKEN UP FOR HEARING, TH E LEARNED COUNSELS FOR THE ASSESSEES HAVE SUBMITTED THAT THE ASSESSEES HAVE OPTED TO AVAIL THE VIVAD-SE-VISHWAS SCHEME 2020 AND FORM NO.3 WAS ALSO ISSUED. IT HAS SUBMITTED THAT IT 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 COUNSELS FOR THE ASSESSEES. 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 ASSESSEES HAVE OPTED FOR THE V IVAD-SE-VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORM NO.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE. ACCORDINGLY, IT PRAYED THAT IT MAY BE PERMITTED TO WITHDRAW THESE APPEALS. ITA NOS.3466 & 3467/C/19, 1127/C/18, 469/C/19, 2694 & 2695/C/19 2234/C/19 & 2629/C/18 :: 5 :: 7. IN VIEW OF THE SUBMISSIONS OF THE ASSESSEES, THE APPEALS FILED BY THE ASSESSEES ARE PERMITTED TO BE WITHDRAWN. HOWEVER, IT IS OPEN TO THE ASSESSEES TO APPROACH THE TRIBUNAL BY FILING AN APP ROPRIATE APPLICATION IN THE EVENT OF ANY INJUSTICE CAUSED TO THE ASSESSEES IN RESPECT OF THE SETTLEMENT OF DISPUTE RELATING TO THE VIVAD-SE-VISH WAS SCHEME 2020. 8. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSE SSEES AS WELL AS REVENUE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 28 TH DAY OF JUNE, 2021, IN CHENNAI. SD/- SD/- ( . ) ( G. MANJUNATHA ) /ACCOUNTANT MEMBER ( . . ) (DUVVURU R.L. REDDY) /JUDICIAL MEMBER /CHENNAI, /DATED: 28 TH JUNE, 2021. TLN /COPY TO: 1. /APPELLANT 4. ' /CIT 2. /RESPONDENT 5. /DR 3. ' ( ) /CIT(A) 6. /GF