Bhima Jewellery Madurai, Madurai V. DCIT, Madurai

ITA 384/CHNY/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2426 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 17-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS R ANITA

Judgement Text

./ ITA NOS.383 & 384/CHNY/2020 /ASSESSMENT YEAR: 2013-14 M/S.BHIMA JEWELLERY, NMC-37/5-2, BHIMA TOWER, AVAISHANMUGHAM SALAI MEENAKSHIPURAM, NAGERCOIL-629 001. V. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, MADURAI. [ PAN: AAFFB 4737 J] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : MRS.R.ANITA, ADDL.CIT /DATE OF HEARING : 28.10.2021 /DATE OF PRONOUNCEMENT : 28.10.2021 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THE ASSESSEE FILED THESE APPEALS AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-19, CHENNAI, IN ITA NO.131/16- 17 (DIN: ITBA/APL/M/250/2019-20/1022109924(1)) AND IN ITA NO .132/16-17 (DIN: ITBA/APL/M/250/2019-20/1022099488(1)) BOTH DATED 20 .11.2019 FOR THE AY 2013-14. 2. WHEN THESE APPEALS WERE TAKEN UP FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, THE ASSESSEE VIDE HIS E-M AIL DATED 26.10.2021 FILED , ' , % IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI . . , ( . , , ) BEFORE SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA NOS.383 & 384/CHNY/2020 :: 2 :: COPY OF FORM NO.4 AND ALSO SUBMITTED THAT FORM NO.5 IS YET TO BE RECEIVED TOWARDS SETTLEMENT OF DISPUTED TAX UNDER VIVAD-SE-V ISHWAS SCHEME 2020 AND PRAYED FOR WITHDRAWAL OF THE APPEALS OF THE ASSESSE E. THE LEARNED DR FAIRLY CONCEDED THE CONTENTS OF THE ABOVE LETTER OF THE AS SESSEE. 3. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATER IALS AVAILABLE ON RECORD AND GONE THROUGH THE FORM NO.4. 4. WE FIND THAT THE ASSESSEE HAS BEEN RECEIVED CERT IFICATE FROM DESIGNATED AUTHORITY IN FORM 3 VIDE CERTIFICATE NO.27507894026 0221 DATED 26.02.2021 AND CERTIFICATE NO. 293284770170321 DATED 17.03.2021 UN DER VIVAD SE VISHWAS SCHEME, THEREBY, THE DESIGNATED AUTHORITY HAS YET T O ISSUE FORM NO.5 TOWARDS SETTLEMENT OF DISPUTED TAX AND THUS, THE APPEALS FI LED BY THE ASSESSEE ARE LIABLE TO BE DISMISSED AS WITHDRAWN. ACCORDINGLY, THE APPE ALS FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 5. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE IN ITA NOS.383 & 384/CHNY/2020 ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 28 TH DAY OF OCTOBER, 2021, IN CHENNAI. SD/- SD/- ( . ) (G. MANJUNATHA) ) /ACCOUNTANT MEMBER ( . . ) (DUVVURU R.L. REDDY) ' ) /JUDICIAL MEMBER % /CHENNAI, /DATED: 28 TH OCTOBER, 2021. TLN ITA NOS.383 & 384/CHNY/2020 :: 3 :: * /COPY TO: 1. /APPELLANT 4. + /CIT 2. /RESPONDENT 5. /DR 3. + ( ) /CIT(A) 6. /GF