Belair Corporation Private Limited, Chennai V. DCIT, Central Circle III(4), Chennai

ITA 391/CHNY/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2321 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 8 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 13-12-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 01-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M RAJAN

Judgement Text

./ ITA NO.391/CHNY/2018 /ASSESSMENT YEAR: 2010-11 M/S.BELAIR CORPORATION PVT. LTD., NEW NO.94, OLD NO.140, LUZ CHURCH ROAD, MYLAPORE, CHENNAI-600 004. V. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-III(4), CHENNAI. [ PAN: AABCB 5303 M] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : MR.M.RAJAN, CIT /DATE OF HEARING : 26.10.2021 /DATE OF PRONOUNCEMENT : 26.10.2021 / 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)-19, CHENNAI, IN ITA NOS.153 , 154, 155, 156, 157, 158 & 159/14-15 DATED 17.07.2017 FOR THE AY 2010-11 . 2. THIS APPEAL FILED BY THE ASSESSEE IS DELAYED BY 139 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 OF , ' , % IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI . . , ( . , , ) BEFORE SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA NO.391/CHNY/2018 :: 2 :: 139 DAYS IN FILING OF THE APPEAL STANDS CONDONED AND THE APPEAL IS DISPOSED OFF ON MERITS. 3. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, THE ASSESSEE VIDE LETTER DATED 11.10.2021 SUBMITTED THAT THE ASSESSEE HAS OPTED TO AVAIL THE VIVAD-SE-VISHWAS SCHEME 2020 AND ACCORDINGLY, THE ASSESSEE PAID THE DUES UNDER VIVAD-SE- VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HA S ISSUED FORM NO.5 ON 01.10.2021. THUS, IT WAS PRAYED FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE. THE LEARNED DR FAIRLY CONCEDED THE CO NTENTS OF THE ABOVE LETTER OF THE ASSESSEE. 4. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATER IALS AVAILABLE ON RECORD AND GONE THROUGH THE FORM NO.5. 5. WE FIND THAT THE ASSESSEE HAS ALREADY PAID THE D UES UNDER VIVAD SE VISHWAS SCHEME, THEREBY, THE DESIGNATED AUTHORITY H AS ISSUED FORM NO.5 AND THUS, THE APPEAL FILED BY THE ASSESSEE IS LIABL E TO BE DISMISSED AS WITHDRAWN. ACCORDINGLY, THE APPEAL FILED BY THE AS SESSEE IS DISMISSED AS WITHDRAWN. ITA NO.391/CHNY/2018 :: 3 :: 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IN ITA NO.391/CHNY/2018 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 26 TH DAY OF OCTOBER, 2021, IN CHENNAI. SD/- SD/- ( . ) (G. MANJUNATHA) ) /ACCOUNTANT MEMBER ( . . ) (DUVVURU R.L. REDDY) ' ) /JUDICIAL MEMBER % /CHENNAI, /DATED: 26 TH OCTOBER, 2021. TLN * /COPY TO: 1. /APPELLANT 4. + /CIT 2. /RESPONDENT 5. /DR 3. + ( ) /CIT(A) 6. /GF