SSS Constructions, CHENNAI V. CCIT (TDS), CHENNAI

ITA 731/CHNY/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2525 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 20-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: R PADMANABHAN
• Keywords: TDS

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI , , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./ ITA NOS.732, 730 & 731/CHNY/2019 /ASSESSMENT YEARS: 2015-16, 2013-14 & 2014-15 M/S. SSS CONSTRUCTIONS, NO.678, T.H. ROAD NEW WASHERMANPET, CHENNAI 600 081. [PAN: ABNFS 8664G] VS. THE CHIEF COMMISSIONER OF INCOME TAX (TDS), CHENNAI. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. R. PADMANABHAN, C.A /RESPONDENT BY : MR. SURESH PERIASAMY, JCIT /DATE OF HEARING : 08.04.2021 / DATE OF PRONOUNCEMENT : 08.04.2021 / O R D E R PER BENCH : THESE THREE APPEALS FILED BY THE ASSESSEE ARE DIREC TED AGAINST THE ORDER OF THE LEARNED CHIEF COMMISSIONER OF INCOME T AX (TDS), CHENNAI DATED 27.12.2018 RELEVANT TO THE ASSESSMENT YEARS 2 015-16, 2013-14 & 2014-15 RESPECTIVELY. 2. WHEN THESE APPEALS WERE TAKEN UP FOR HEARING, VI DE LETTER DATED 08.04.2021, THE LEARNED COUNSEL FOR THE ASSESSEE HA S SUBMITTED THAT THE ASSESSEE HAS OPTED TO AVAIL THE VIVAD-SE-VISHWAS SC HEME 2020 AND I.T.A NOS.732, 730 & 731/CHNY/2019 :- 2 -: FORM NO.3 WAS ALSO ISSUED IN THESE APPEALS. THE LE ARNED COUNSEL FOR THE ASSESSEE ALSO SUBMITTED THAT HE MAY BE PERMITTE D TO WITHDRAW THE APPEALS. 3. ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPRE SENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. 4. 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. 5. IN THESE CASES, THE ASSESSEE HAS OPTED FOR THE V IVAD-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 APPEALS. 6. IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE, THE APPEALS FILED BY THE ASSESSEE ARE PERMITTED TO BE WITHDRAWN.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 ASSESSEE I N RESPECT OF THE SETTLEMENT OF DISPUTE RELATING TO THE VIVAD-SE-VISH WAS SCHEME 2020. I.T.A NOS.732, 730 & 731/CHNY/2019 :- 3 -: 7. IN THE RESULT, ALL THE THREE APPEALS OF THE ASSE SSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 08 TH APRIL, 2021 IN CHENNAI. SD/ - SD/ - ( & ) (G. MANJUNATHA) + /ACCOUNTANT MEMBER ( - ) (V. DURGA RAO) /JUDICIAL MEMBER /CHENNAI, /DATED: 08 TH APRIL, 2021 . EDN, SR. P.S /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF