JCIT, VELLORE RANGE, VELLORE V. M/S. GOWTHAM CEMENTS (P) LTD., VELLORE

ITA 77/CHNY/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6316 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 11 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 09-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ’ए’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. म॑॑जुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.77/Chny/2020 िनधाŊरण वषŊ/Assessment Year: 2013-14 The Joint Commissioner of Income Tax, Vellore Range, Vellore 632 001. Vs. M/s. Gowtham Cements (P) Ltd., No. 7, Chittoor Thiruthani Road, Mathanda Kuppam, Vellore 632 520. [PAN:AADCG7453R] (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri AR.V. Sreenivasan, Addl. CIT ŮȑथŎ की ओर से/Respondent by : None सुनवाई की तारीख/ Date of hearing : 16.12.2021 घोषणा की तारीख /Date of Pronouncement : 16.12.2021 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the Revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals)-13, Chennai dated 11.10.2019 relevant to the assessment year 2013-14. 2. When the appeal was taken up for hearing, none appeared on behalf of the assessee or filed any adjournment petition. However, the assessee has brought on record Form No. 3 to Form No. 5 towards opting to avail the Vivad-se-Vishwas Scheme 2020 for settlement of disputed tax. After hearing the ld. DR, we proceed to decide the appeal on merits. I.T.A. No. 77/Chny/20 2 3. We have heard the ld. DR and perused the materials available on record. In this case, the assessee has opted for the Vivad-se-Vishwas Scheme 2020 and the Designated Authority has issued Form No. 3, Form No. 4 and Form No. 5 for the settlement of pending tax dispute. In view of the above facts and circumstances, the appeal filed by the Revenue is liable to be dismissed as withdrawn. However, it is open to the Revenue to approach the Tribunal by filing an appropriate application in the event of any prejudice caused in respect of the settlement of tax dispute under the Vivad- se-Vishwas Scheme 2020. 4. In the result, the appeal filed by the Revenue is dismissed as withdrawn. Order pronounced on 16 th December, 2021. Sd/- Sd/- [जी. म॑जुनाथा, लेखा सद˟] [वी दुगाŊ राव, Ɋाियक सद˟] (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 16.12.2021 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.