VINOD K. PATEL, CHENNAI V. ITO, NCW - 6 (4), , CHENNAI

ITA 707/CHNY/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7156 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 28-07-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANAT KUMAR RAHA
• Keywords: Competent authority

Judgement Text

आयकर अपीलीय अिधकरण, ‘डी’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं ᮰ी जी. मंजुनाथ, लेखा सद᭭य के समᭃ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 707/CHNY/2020 िनधाᭅरण वषᭅ /Assessment Year: 2014-15 Shri Vinod K.Patel, No.20/2, Kamaraj Salai, Moolakadai, Chennai – 600 118. PAN : ACMPV 6034H v. The ITO, Non-Corporate Ward – 6(4), Chennai – 600 006. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : None ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri Sanat Kumar Raha, Addl. CIT स ु नवाई कȧ तारȣख/Date of Hearing : 01.12.2021 घोषणा कȧ तारȣख/Date of Pronouncement : 01.12.2021 आदेश /O R D E R PER MAHAVIR SINGH, VP: This appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-5, Chennai in ITA No. 288/CIT(A)-5/2016-17 dated 10.09.2018 for the assessment year 2014-15. 2 I.T.A. No.707/Chny/2020 2. At the outset, it is noted that the appeal is filed with a delay of 580 days. The assessee has filed condonation petition for condoning the delay. The ld.counsel for the assessee has also filed a letter stating that the assessee wants to avail Vivad Se Vishwas Scheme 2020 and filed Form No.1 & 2 with the competent authority. As the assessee is approaching the Department for availing ‘Vivad Se Viswas Scheme’ and on this count only, delay is condoned. The ld.DR has not objected to this. Hence, delay condoned and appeal admitted. 3. At the time of hearing, none is present for assessee and it is noticed that the assessee has filed Form No 1 and 2 with the competent authority to avail Vivad Se Vishwas Scheme 2020. Therefore, once the assessee file a declaration in Form No.1 and 2 along with undertaking and expressed his willingness to settle pending disputes regarding direct taxes, then there is no point in keeping appeal filed by the assessee. It is noted that in an identical application filed by an assessee in the case of M/s. Nannusamy Mohan (HUF) vs. ACIT in T.C.A No.372 of 2020, the Hon’ble Jurisdictional High Court of Madras has dismissed the appeal as withdrawn. Hence by following the decision of the Hon’ble Madras 3 I.T.A. No.707/Chny/2020 High Court, we are dismissing the appeal subject to liberty to the assessee to get it recalled in case, the assessee does not succeed in availing the scheme i.e., Vivad Se Vishwas Scheme 2020 for whatever reason. 4. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 1 st December, 2021 at Chennai. Sd/- Sd/- (जी. मंजुनाथ) (G. MANJUNATHA) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 1 st December, 2021 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ (अपील)/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.