RAMESH KUMAR (HUF), CHENNAI V. ITO, CORPORATE WARD - 9 (5), CHENNAI

ITA 534/CHNY/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2278 (ITAT-CHENNAI)
• Duration Of Justice: 11 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 11-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S BHARATH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI , , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA , ACCOUNTANT MEMBER ./ I . T . A NO. 534/CHNY/2020 ASSESSMENT YEAR: 20 1 2 - 20 1 3 SHRI. RAMESH KUMAR [HUF], NO.113, VAIBHAV APARTMENTS, 62, EVK SAMPATH ROAD, VEPERY, CHENNAI 600 007. T.N. [PAN: AA EHR 3984C ] VS. THE INCOME TAX OFFICER, NON - CORPORATE WARD 9 ( 5 ), R.NO.21, 2 ND FLOOR, WANAPARTHY BLOCK, 121, UTHAMAR GANDHI SALAI, CHENNAI 600 034. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : M R . S. BHARATH , CIT / DATE OF HEARING : 2 3 .02 .2021 / DATE OF PRONOUNCEMENT : 23. 0 2 .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) - 10, CHENNAI IN I.T.A. NO.197/17 - 18/CIT(A) - 10, DATED 11.06.2019 RELE VANT TO THE ASSESSMENT YEAR 20 1 2 - 20 1 3 . T HERE IS A DELAY OF 197 DAYS IN FILING THE APPEAL FOR WHICH CONDONATION PETITION IN THE FORM OF AN AFFIDAVIT HAS BEEN FILED AND THE ASSESSEE HAS PR AYED FOR CONDONING THE I . T . A NO . 5 34/CHNY/2020 : - 2 - : DELAY, TO WHICH THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY OBJECTION. THUS, THE DELAY IS CONDONED AND THE APPEAL ADMITTED FOR HEARING. 2. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, THE ASSESSEE HAS SUBMITTED THAT H E HAS OPTED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME 2020 AND FORM NO.3 WAS ALSO ISSUED BY THE DESIGNATED AUTHORITY . HE HAS SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 3. ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSION OF THE ASSESSEE. 4. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. 5. IN THIS CASE, THE ASSESSEE HAS OPTED FOR THE VIVAD - SE - VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY H AS ISSUED FORM NO.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE. ACCORDINGLY, HE PRAYED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 6. IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE, THE APPEAL FILED BY THE ASSESSEE IS PERMITTED TO BE WITHDRAWN. HOWEVER, IT IS OPEN TO I . T . A NO . 5 34/CHNY/2020 : - 3 - : THE ASSESSEE TO APPROACH THE TRIBUNAL BY FILING AN APPROPRIATE APPLICATION IN THE EVENT OF ANY INJUSTICE CAUSED TO THE ASS ESSEE IN RESPECT OF THE SETTLEMENT OF DISPUTE RELATING TO THE VIVAD - SE - VISHWAS SCHEME 2020. 7 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IN I.T.A . NO. 5 34 /CHNY/20 20 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 23 RD FEBRUARY , 2021 IN CHENNAI. SD/ - ( ) ( G. MANJUNATHA) /ACCOUNTANT MEMBER SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNA I, / DATED: 23 RD FEBRUARY , 2021 IA , SR. PS / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR 6. / GF