Cal Chennai Mobile Worx P Ltd., CHENNAI V. DCIT, CHENNAI

ITA 602/CHNY/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6338 (ITAT-CHENNAI)
• Duration Of Justice: 4 year(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 10-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S SRIDHAR
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI , , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA , ACCOUNTAN T MEMBER ./ I . T . A NO. 602 /CHNY/201 7 ASSESSMENT YEAR: 201 2 - 20 1 3 M/S. CAL CHENNAI MOBILE WORX P LTD., NO.5, 5 TH LANE, STRAHANS ROAD, CHENNAI 600 012. [PAN: AA CCC 9900A ] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(2), CHENNAI 600 034. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. S. SRIDHAR, ADVOCATE /RESPONDENT BY : M R . SURESH PERIASAMY, J CIT / DATE OF HEARING : 0 7 .0 4 .2021 / DATE OF PRONOUNCEMENT : 07. 0 4 .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) - 1 IN I.T.A. NO. 313/CIT(A) - 1/2014 - 15 DATED 27.12.2016 RELE VANT TO THE ASSESSMENT YEAR 201 2 - 201 3 . I . T . A NO . 602 /CHNY/201 7 : - 2 - : 2 . A FAR AS THE MERIT OF THE CASE IS CONCERNED, THE ASSESSEE HAS OPTED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME 2020 AND FORM NO.3 ISSUED BY THE D ESIGNATED AUTHORITY IS RECEIVED . 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 SUB MISSIONS OF THE LEARNED COUNSEL FOR 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 HAS 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 IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE, THE APPEAL FILED BY THE ASSESSEE IS PERMITTED TO BE WITHDRAWN.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 THE ASSESSEE TO APPROACH THE TRIBUNAL BY FILING AN APPROPRIATE APPLICATION IN THE EVENT OF ANY IN JUSTICE CAUSED TO THE ASSESSEE IN I . T . A NO . 602 /CHNY/201 7 : - 3 - : RESPECT OF THE SETTLEMENT OF DISPUTE RELATING TO THE VIVAD - SE - VISHWAS SCHEME 2020. 7 . IN THE RESULT, THE APPEA L OF THE ASSESSEE IN I.T.A . NO. 602 /CHNY/201 7 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 7 TH APRIL , 2021 IN CHENNAI. SD/ - ( ) ( G. MANJUNATHA) /ACCOUNTANT MEMBER SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL M EMBER / CHENNAI, / DATED: 7 TH APRIL , 2021 IA , SR. PS / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR 6. / GF