Lalitha Bai, CHENNAI V. ITO Non Corporate Circle 9(1), CHENNAI

ITA 496/CHNY/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8399 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 17-08-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 27-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B B ENCH, CHENNAI . , . , % BEFORE SHRI V.DURGA RAO , JUDICIAL MEMBER AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER ./ I.T.A.NO.496/CHNY/2019 ( / ASSESSMENT YEAR: 2015-16) MRS.LALITHA BAI 1088, 704, B BLOCK, 7 TH FLOOR, VIMACHAL APTS, P.H.ROAD,VEPERY CHENNAI-600 007. VS THE INCOME TAX OFFICER, NON-CORPORATE CIRCLE-9(1), CHENNAI. PAN: ABWPL 5035B ( /APPELLANT) ( /RESPONDENT) & ./ I.T.A.NO.497/CHNY/2019 ( / ASSESSMENT YEAR: 2015-16) MR.MANGANLAL MANOJ KUMAR JAIN 1088, 704, B BLOCK, 7 TH FLOOR, VIMACHAL APTS, P.H.ROAD,VEPERY CHENNAI-600 007. VS THE INCOME TAX OFFICER, NON-CORPORATE CIRCLE-9(2), CHENNAI. PAN: ACDPM 7568E ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. D.ANAND, ADVOCATE /RESPONDENT BY : MS. R.ANITA, JCIT ! /DATE OF HEARING : 17.08.2021 ! /DATE OF PRONOUNCEMENT : 17.08.2021 / O R D E R PER BENCH: THESE TWO APPEALS FILED BY THE DIFFERENT ASSESSEES ARE DIRECTED AGAINST SEPARATE ORDERS PASSED BY THE LEAR NED CIT(A)- 10, CHENNAI BOTH DATED 30.11.2018 AND PERTAINS TO ASSESSMENT YEAR 2015-16. 2. WE HAVE HEARD LEARNED COUNSEL FOR THE ASSESSEE A ND LEARNED DR AND ALSO PERUSED THE MATERIALS AVAILABLE ON RECORD. 2 ITA NO. 496 & 497/CHNY/2019 AT THE TIME OF HEARING, LEARNED COUNSEL FOR THE ASS ESSEE HAS FILED A LETTER ALONG WITH FORM NO.3 ISSUED BY THE D EPARTMENT UNDER VIVAD SE VISHWAS SCHEME, 2020 AND SUBMITTED THAT BOTH THESE ASSESSEES HAVE AVAILED THE VSVS SCHEME T O SETTLE ITS PENDING DISPUTES. THE LD.COUNSEL FOR THE ASSES SEE FURTHER SUBMITTED THAT THE DEPARTMENT HAS ACCEPTED APPLICAT ION FILED BY THE ASSESSEES AND ISSUED FORM 3 QUANTIFYING AMOUNT OF TAXES PAYABLE UNDER VSVS SCHEME. THEREFORE, THE LD. COUN SEL FOR THE ASSESSEE SUBMITTED THAT BOTH THESE APPEALS FILE D BY THE ASSESSEE(S) MAY BE DISMISSED AS WITHDRAWN. THE LD. DR, ON THE OTHER HAND, HAS NO OBJECTION FOR DISMISSING THE APPEALS AS THE DESIGNATED AUTHORITY HAS ISSUED FORM 3. THEREF ORE, CONSIDERING THE FACT THAT THE ASSESSEE(S) HAS FILED APPLICATION FOR WITHDRAWAL OF APPEALS AND HAS ALSO FILED FORM 3 ISSUED BY THE DEPARTMENT, WE DISMISS BOTH THESE APPEALS FILE D BY THE ASSESSEE(S) AS WITHDRAWN. HOWEVER, A LIBERTY IS G IVEN TO THE ASSESSEE(S) TO RESTORE THE APPEALS, IN CASE THE APP LICATION FILED BY THE ASSESSEE BEFORE THE DESIGNATED AUTHORITY, IS REJECTED FOR ANY REASON. 3 ITA NO. 496 & 497/CHNY/2019 3. IN THE RESULT, BOTH THESE APPEALS FILED BY THE ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH AUGUST, 2021 SD/- SD/- ( . ) ( . ) (V.DURGA RAO) ( G.MANJUNATHA ) % ' / JUDICIAL MEMBER ' / ACCOUNTANT MEMBER % /CHENNAI, * /DATED 17 TH AUGUST, 2021 DS ,- .- /COPY TO: 1. APPELLANT 2. RESPONDENT 3. / () /CIT(A) 4. / /CIT 5. - 3 /DR 6. /GF .