Lakshmi Devi Lalwani, CHENNAI V. ITO Non Corporate Circle 9(1), CHENNAI

ITA 700/CHNY/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2264 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 18-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI . . , . , BEFORE SHRI DUVVURU R . L . REDDY , JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.700/CHNY/2019 /ASSESSMENT YEAR: 2015-16 SMT.LAKSHMI DEVI LALWANI, NO.10 (OLD NO.12), LAKSHMI NIVAS, SUBBIAH NAIDU STREET, VEPERY, CHENNAI-600 007. VS. THE INCOME TAX OFFICER, NON-CORPORATE CIRCLE-9(1), CHENNAI-34. [PAN: AADPD 8227 B ] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. D.ANAND, ADV. /RESPONDENT BY : MR. SURESH PERIASAMY, JCIT /DATE OF HEARING : 18.02 .20 2 1 /DT. OF PRONOUNCEMENT : 18.02.2021 / O R D E R PER SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE O RDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-10, CH ENNAI, IN ITA NO.187/17-18/CIT(A)-10 DATED 31.12.2018 RELEVANT TO THE ASSESSMENT YEAR 2015-2016. ITA NO.700/CHNY/2019 :- 2 -: 2. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, VIDE LETTER DATED 11.02.2021, THE ASSESSEE HAS SUBMITTED THAT SHE HAS OPTED TO AVAIL THE VIVAD-SE-VISHWAS SCHEME 2020. IT WAS FURTHER A SUBMISSION THAT FORM NO.3 FROM THE DESIGNATED AUTHORITY IS YET TO B E ISSUED AND WOULD BE SUBMITTED IN DUE COURSE AND THE SAME SHALL BE FU RNISHED AFTER ISSUANCE OF FORM NO.3. SHE HAS FURTHER SUBMITTED TH AT SHE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 3. ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPRE SENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE ASSESSEE. 4. WE HAVE PERUSED THE MATERIALS AVAILABLE ON RECOR D AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. 5. IN THIS CASE, THE ASSESSEE HAS OPTED FOR THE VIV AD-SE-VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY IS YET TO ISSUE FORM NO.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE. SINCE TH E ASSESSEE HAS SUBMITTED THAT FORM NO.3 WOULD BE SUBMITTED AS AND WHEN IT IS ISSUED AND PRAYED FOR PERMITTING THE ASSESSEE TO WITHDRAW THE APPEAL, THE APPEAL FILED BY THE ASSESSEE IS PERMITTED TO BE WIT HDRAWN. HOWEVER, IT IS OPEN TO THE ASSESSEE TO APPROACH THE TRIBUNAL BY FILING AN APPROPRIATE APPLICATION IN THE EVENT OF ANY INJUSTI CE CAUSED TO THE ITA NO.700/CHNY/2019 :- 3 -: ASSESSEE IN RESPECT OF THE SETTLEMENT OF DISPUTE RE LATING TO THE VIVAD- SE-VISHWAS SCHEME 2020. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IN ITA NO.700/CHNY/2019 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 18 TH DAY OF FEBRUARY, 2021, IN CHENNAI. S D/ - S D/ - ( . ) (S. JAYARAMAN) /ACCOUNTANT MEMBER ( . . ) (DUVVURU R.L. REDDY) /JUDICIAL MEMBER /CHENNAI, /DATED: 18 TH FEBRUARY, 2021. TLN ! /COPY TO: 1. /APPELLANT 4. $ /CIT 2. /RESPONDENT 5. /DR 3. $ ( ) /CIT(A) 6. /GF