DCIT Central Circle 2(4), CHENNAI V. R.S.Suriya, CHENNAI

ITA 774/CHNY/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6117 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 22-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 13

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , . , BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER SL. NO. APPEAL NO. ASST YEAR APPELLANT RESPONDENT 1 ITA NO. 3431/CHNY/2018 2016-17 THE ACIT, CENTRAL CIRCLE 1, COIMBATORE 641 018. DR: SHRI G. JOHNSON, ADDL.CIT SHRI D. SUNDARARAJAN, NO.2, SREE ANNAPOORNA FARM HOUSE, THONDAMUTHUR MAIN ROAD, VEDAPATTI, COIMBATORE 641 007. PAN: AUBPS5061L AR: SHRI S. SRIDHAR, ADVOCATE 2 ITA NO. 2696/CHNY/2019 2014-15 SHRI BABU MANOHARAN, NO.56C, OLD MAHABALIPURAM ROAD, SHOLINGANALLUR, CHENNAI 600 119. PAN: AAHPM9218P AR: SHRI N. ANUSH SHANKAR, CA THE ACIT, CENTRAL CIRCLE 1(3), CHENNAI. DR: SHRI G. JOHNSON, ADDL.CIT 3 ITA NO. 3460/CHNY/2019 2012-13 M/S. TAMILNADU CIVIL SUPPLIES CORPORATION, 42, THAMBUSAMY ROAD, KILPAUK, CHENNAI 600 010. PAN: AABCT0551H AR: MS. SUDHA DEVI, M.D. THE ACIT, COMPANY CIRCLE 3(1), CHENNAI. DR: SHRI G. JOHNSON, ADDL.CIT 4 ITA NO. 996/CHNY/2019 2012-13 SHRI S.R. A NNAMALAI, 45, BAJANAI KOIL STREET, CHOOLAIMEDU, CHENNAI 600 094. PAN: AALPA 3628H AR: SHRI S. SRIDHAR, ADVOCATE THE ACIT, CENTRAL CIRCLE 2(4), CHENNAI. DR: SHRI G. JOHNSON, ADDL.CIT 5 TO 7 ITA NOS.997, 998 & 999/CHNY/2019 2010-11, 2012-13 & 2013-14 SHRI S. XAVIER BRITTO , NEW NO.13, KASTURBA NAGAR, 3 RD MAIN ROAD, ADYAR, CHENNAI 600 020. PAN: AADPB8726B AR: SHRI S. SRIDHAR, ADVOCATE THE ACIT, CENTRAL CIRCLE 2(4), CHENNAI. DR: SHRI G. JOHNSON, ADDL.CIT 2 I.T.A. NO.3431/CHNY/2018 & 19 OTHERS (VSVS) SL. NO. APPEAL NO. ASST YEAR APPELLANT RESPONDENT 8 TO 10 ITA NOS. 1000, 1001 & 1002/CHNY/2019 2010-11, 2013-14 & 2014-15 SMT. VIMALARANI BRITTO, NEW NO.13, KASTURBA NAGAR, 3 RD MAIN ROAD, ADYAR, CHENNAI 600 020. PAN: AADPV8816C AR: SHRI S. SRIDHAR, ADVOCATE THE ACIT, CENTRAL CIRCLE 2(4), CHENNAI. DR: SHRI G. JOHNSON, ADDL.CIT 11 ITA NO. 460/CHNY/2020 2012-13 SHRI DU LICHAND CHANCHAL KANWAR , NO.9, CHANDAN BHAVAN, BASIN WATER WORKS STREET, SOWCARPET, CHENNAI 600 079. PAN: AACPK9981G AR: SHRI T. BANUSEKAR, CA THE INCOME TAX OFFICER, NON -CORPORATE WARD 4(3), CHENNAI. DR: SHRI G. JOHNSON, ADDL.CIT 12 ITA NO. 461/CHNY/2020 2012-13 SMT. DEEPA BOTHRA, NO.9, BASIN WATER WORKS STREET, SOWCARPET, CHENNAI -600 079. PAN: AADPN0672J AR: SHRI T. BANUSEKAR, CA THE INCOME TAX OFFICER, NON -CORPORATE WARD 4(3), CHENNAI. DR: SHRI G. JOHNSON, ADDL.CIT 13 ITA NO. 336/CHNY/2020 2013-14 M/S. ENNAR ESTATES & HOLDINGS PVT. LTD., NEW NO.14, OLD NO.12, SUNDARAM, 54 TH STREET, ASHOK NAGAR, CHENNAI 600 083. PAN: AAACE9609G AR: SHRI T. BANUSEKAR, CA THE INCOME TAX OFFICER, CORPORATE WARD 2(1), CHENNAI. DR: SHRI G. JOHNSON, ADDL.CIT 14 ITA NO. 2619/CHNY/2019 2008-09 THE ACIT, CORPORATE CIRCLE 6(1), CHENNAI. DR: SHRI G. JOHNSON, ADDL.CIT M/S. SCHAWK INDIA PVT. LTD., RMZ MILENIA BUSINESS PARK, CAMPUS -2, 5 TH FLOOR, NO.143, DR.M.G.R ROAD, KANDANCHAVADI, CHENNAI 600 096. PAN: AAICS2922G AR: SHRI ASHIK SHAH, CA 15 ITA NO. 2590/CHNY/2018 2015-16 SMT. LAKSHMI SUBRAMANIAN , FLAT C, SUNFLOWER APARTMENTS, NO.85, 10 TH AVENUE ASHOK NAGAR, CHENNAI 600 083. PAN: ACGPL7160E AR: SHRI S. SRIDHAR, ADVOCATE THE INCOME TAX OFFICER, NON -CORPORATE WARD 17(1), CHENNAI 600 034. DR: SHRI G. JOHNSON, ADDL.CIT 16 ITA NO. 3004/CHNY/2019 2011-12 MS VARSHA DUGAR, NO.37, STROTTEN MUTHIA MUDALI STREET, SOWCARPET, CHENNAI - 600 079. PAN: AAAPH3588G AR: SHRI S. SRIDHAR, ADVOCATE THE INCOME TAX OFFICER, NON CORPORATE WARD 6(4), CHENNAI. DR: SHRI G. JOHNSON, ADDL.CIT 3 I.T.A. NO.3431/CHNY/2018 & 19 OTHERS (VSVS) SL. NO. APPEAL NO. ASST YEAR APPELLANT RESPONDENT 17 ITA NO. 140/CHNY/2019 2009-10 SHRI A.J. MOHAN , 26/46, PERUMAL KOIL GARDEN STREET, 1 ST FLOOR, SOWCARPET, CHENNAI 600 079. PAN: AANPM4141P AR: SHRI S. SRIDHAR, ADVOCATE THE INCOME TAX OFFICER, NON CORPORATE WARD 20(4), CHENNAI. DR: SHRI G. JOHNSON, ADDL.CIT 18 ITA NO. 398/CHNY/2019 2008-09 SHRI R.S. SURIYA , 15/7, KRISHNA STREET, T.NAGAR, CHENNAI - 600 017. PAN: ALRPS0353G MS. SANDHYA, CA THE DCIT, CENTRAL CIRCLE II(5), CHENNAI. DR: SHRI G. JOHNSON, ADDL.CIT 19 ITA NO. 774/CHNY/2019 2008-09 THE DCIT, CENTRAL CIRCLE 2(4), CHENNAI. DR: SHRI G. JOHNSON, ADDL.CIT SHRI R.S. SURIYA, PROP: 36, ARCOT STREET, T.NAGAR, CHENNAI - 600 017. PAN: ALRPS0353G MS. SANDHYA, CA 20 ITA NO. 131/CHNY/2018 2004-05 LATE SHRI T.M. SUBRAMANIAM, (REP. BY LEGAL HEIR SHRI T.M.S. SIVAKUMAR), NO.14/2, MANCHOLAI STREET, KALAIMAGAL NAGAR, EKKATTUTHANGAL, CHENNAI 600 032. PAN: BFTPS2156A AR: SHRI T.M.S. SIVAKUMAR, ASSESSEE THE INCOME TAX OFFICER, NON -CORPORATE WARD (1), CHENNAI. DR: SHRI G. JOHNSON, ADDL.CIT /DATE OF HEARING : 27.01.2021 /DATE OF PRONOUNCEMENT : 27.01.2021 / O R D E R PER MAHAVIR SINGH, VP: THIS BUNCH OF 20 APPEALS FILED BY DIFFERENT ASSESSEES AND REVENUE ARE DIRECTED AGAINST RESPECTIVE ORDERS OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS), CHENNAI FOR RESPECTIVE ASSESSMENT YEARS. 4 I.T.A. NO.3431/CHNY/2018 & 19 OTHERS (VSVS) 2. WE HAVE HEARD THE COUNSELS FOR THE ASSESSEES AND THE LD. DR AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. AT THE TIME OF HEARING, LEARNED COUNSELS FOR THE ASSESSEES HAVE MADE A STATEMENT AT BAR THAT THE ASSESSEES WANTS TO UTILIZE THE DIRECT TAXES VIVAD SE VISHWAS SCHEME, 2020 TO SETTLE PENDING DISPUTE RELATING TO DIRECT TAXES AND IN THIS REGARD THE ASSESSEES HAVE FILED FORM NO 1 AND 2 AND RECEIVED FORM NO. 3 FROM THE DESIGNATED AUTHORITY. THEREFORE, ONCE THE ASSESSEES RECEIVED FORM NO.3 FROM THE DESIGNATED AUTHORITY, THEN THERE IS NO POINT IN KEEPING APPEALS FILED BY THE ASSESSEES. HENCE, WE DISMISS THE APPEALS FILED BY THE ASSESSEES AND REVENUE AS WITHDRAWN. 3. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSESSEES AND REVENUE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH JANUARY, 2021 AT CHENNAI. SD/- SD/- ( . ) (G. MANJUNATHA) /ACCOUNTANT MEMBER ( ) (MAHAVIR SINGH) /VICE PRESIDENT /CHENNAI, /DATED, THE 27 TH JANUARY, 2021 RSR /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. /GF.