SMT. SHILPA M. JAIN, CHENNAI V. ITO, NCW - 6 (3), CHENNAI

ITA 552/CHNY/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8981 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 16-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI , , , % BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBE R ./ ITA NO.552/CHNY/2020 /ASSESSMENT YEAR: 2012-13 SMT. SHILPA M. JAIN, #91, TIRUPALAI STREET 1 ST FLOOR, SOWCARPET, CHENNAI 600 079. [PAN: AGXPJ 9692C] VS. THE INCOME TAX OFFICER, NON-CORPORATE WARD-6(3), CHENNAI. ( ( /APPELLANT) ( )*( /RESPONDENT) ( / APPELLANT BY : MR. ANANDD BABUNATH, FCA )*( /RESPONDENT BY : MR. SURESH PERIASAMY, JCIT /DATE OF HEARING : 10.08.2021 / DATE OF PRONOUNCEMENT : 10.08.2021 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-5, CHENNAI IN I.T.A NO.81/CIT(A)-5/2018-19 DATED 17.12.2019 RELEV ANT TO THE ASSESSMENT YEAR 2012-13. I.T.A NO.552/CHNY/2020 :- 2 -: 2. THE APPEAL FILED BY THE ASSESSEE IS DELAYED BY 2 1 DAYS, FOR WHICH, THE ASSESSEE HAS FILED AFFIDAVIT FOR CONDONA TION OF THE DELAY, TO WHICH, THE LD. DR HAS NOT RAISED ANY SERIOUS OBJECT ION. CONSEQUENTLY, SINCE THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUS E, THE DELAY IN FILING OF THE APPEAL STANDS CONDONED AND THE APPEAL IS ADMITTED FOR ADJUDICATION. 3. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, VIDE L ETTER DATED 26.07.2021, THE LEARNED COUNSEL FOR THE ASSESSEE HA S SUBMITTED THAT THE ASSESSEE HAS OPTED TO AVAIL THE VIVAD-SE-VISHWA S SCHEME 2020 AND FORM NO.3 WAS ALSO ISSUED. HE HAS ALSO SUBMITT ED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 4. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPR ESENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. 5. WE HAVE HEARD BOTH THE SIDES THROUGH VIDEO CONFE RENCING, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. 6. IN THIS CASE, THE ASSESSEE HAS OPTED FOR THE VIV AD-SE-VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORM NO.3 FOR I.T.A NO.552/CHNY/2020 :- 3 -: THE SETTLEMENT OF PENDING TAX DISPUTE. ACCORDINGLY , SHE PRAYED THAT SHE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 7. IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE, THE APPEAL FILED BY THE ASSESSEE IS PERMITTED TO BE WITHDRAWN. HOWEVER, IT IS OPEN TO THE ASSESSEE TO APPROACH THE TRIBUNAL BY FILING AN APPR OPRIATE APPLICATION IN THE EVENT OF ANY INJUSTICE CAUSED TO THE ASSESSE E IN RESPECT OF THE SETTLEMENT OF DISPUTE RELATING TO THE VIVAD-SE-VISH WAS SCHEME 2020. 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 10 TH AUGUST, 2021 IN CHENNAI. SD/- SD/- ( . ) (S. JAYARAMAN ) /ACCOUNTANT MEMBER ( ) (V. DURGA RAO) /JUDICIAL MEMBER /CHENNAI, /DATED: 10 TH AUGUST, 2021 . EDN/- /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF