M.Vimalamma, CHENNAI V. ACIT Business Circle XIV, CHENNAI

ITA 35/CHNY/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8615 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 16-02-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R ANITA
• Assessee Lawyers: D ANAND

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ I . T . A NO. 35/CHNY/2021 ASSESSMENT YEAR: 20 06 - 2007 SMT. M. VIMALAMMA, PLOT NO.2242, AF BLOCK, 6 TH STREET, 11 TH MAIN ROAD, ANNANAGAR, CHENNAI 600 040. [PAN: A CIPV 3875C ] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, BUSINESS C IRCLE XIV , CHENNAI 600 034. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. D. ANAND , ADVOCATE /RESPONDENT BY : M S . R. ANITA , J CIT / DATE OF HEARING : 21 .06 .2021 / DATE OF PRONOUNCEMENT : 21. 06 .2021 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX, (APPEALS) - 7 IN I.T.A. NO.9/CIT(A) - 7/2013 - 14, DATED 23.01.2015 RELE VANT TO THE ASSESSMENT YEAR 20 06 2007. 2. IN THIS CASE, THERE IS A DELAY OF 2156 DAYS IN FILING THE APPEAL . T HE TRIBUNAL HAS ADJUDICATED THE CONDONATION PETITION FOR THE DELAY OF I . T . A NO . 35/CHNY/2021 : - 2 - : 2156 DAYS IN FILING THE APPEAL AND CONDONED THE DELAY VIDE O RDER DATED 9 TH MARCH, 2021 . ACCORDINGLY, WE PROCEED TO ADJUDICATE THE APPEAL ON MERITS . 3 . AS FAR AS THE MERITS OF THE CASE IS CONCERNED, THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS AVAIL ED VIVAD - SE - VISHWAS SCHEME 2020 AND FORM NO. 5 WAS ISSUED BY THE D ESIGNATED A UTHORITY AND THE ASSESSEE HAS PAID THE TAXES TOWARDS FULL AND FINAL SETTLEMENT. HE HAS SUBMITTED THAT THE ASSESSEE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 4 . ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. 5 . WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATER IALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. 6 . IN THIS CASE, THE ASSESSEE HAS AVAILED THE VIVAD - SE - VISHWAS SCH EME 2020 AND FORM NO. 5 WAS ISSUED BY THE DESIGNATED AUTHORITY AND THE ASSESSEE HAS PAID THE TAXES TOWARDS FULL AND FINAL SETTLEMENT . ACCORDINGLY, HE PRAYED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL. I . T . A NO . 35/CHNY/2021 : - 3 - : 7 . IN VIEW OF THE SUBMISSIONS OF THE LEARNED C OUNSEL FOR THE ASSESSEE, WE FIND THAT THE ASSESSEE HAS PAID THE DUES TOWARDS FULL AND FINAL SETTLEMENT OF THE TAX ARREARS UNDER VIVAD - SE - VISHWAS S CHEME 2020. THUS, THE APPEAL FILED BY THE ASSESSEE IS PERMITTED TO BE WITHDRAWN. 8 . IN THE RESULT, THE APPEA L OF THE ASSESSEE IN I.T.A . NO. 35 / CHNY/20 21 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 21 ST JUNE , 2021 IN CHENNAI. SD/ - ( . ) ( S. JAYARAMAN ) /ACCOUNTANT MEMBER SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI, / DATED: 21 ST JUNE , 2021 IA , SR. PS / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR 6. / GF