SHRI MAMBAKKAM KRISHNAMOORTHY SUBRAMANIAN, CHENNAI V. ITO,NCW2(4), CHENNAI

ITA 787/CHNY/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6026 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 25-09-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G JOHNSON

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.787/CHNY/2020 /ASSESSMENT YEAR: 2011-12 MR.MAMBAKKAM KRISHNAMOORTHY- SUBRAMANIAN, NO.32/1, 3 RD STREET, ABHIRAMAPURAM, CHENNAI-600 004. V. THE INCOME TAX OFFICER, NON-CORPORATE WARD-2(4), CHENNAI. [PAN: AALPS 5474 M] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : MR.G.JOHNSON, ADDL.CIT /DATE OF HEARING : 20.04.2021 /DT. OF PRONOUNCEMENT : 20.04.2021 / O R D E R PER DUVVURU R.L. REDDY, JUDICIAL MEMBER: THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDER O F THE COMMISSIONER OF INCOME TAX (APPEALS)-2, CHENNAI, IN ITA NO.155/2 018-19/AY 2011- 12/CIT(A)-2 DATED 19.02.2020 FOR THE AY 2011-12. 2. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, BY FI LING FORM NOS.1 & 2, THE ASSESSEE HAS SUBMITTED THAT HE HAS OPTED TO AVAIL THE VIVAD-SE- VISHWAS SCHEME 2020. IT WAS FURTHER A SUBMISSION TH AT FORM NO.3 FROM ITA NO.767/CHNY/2020 :- 2 -: THE DESIGNATED AUTHORITY IS YET TO BE ISSUED AND WO ULD BE SUBMITTED IN DUE COURSE AND THE SAME SHALL BE FURNISHED AFTER ISSUAN CE OF FORM NO.3. HE HAS FURTHER SUBMITTED THAT HE MAY BE PERMITTED TO W ITHDRAW THE APPEAL. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPR ESENTATIVE 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 BY FILING FORM NOS.1 & 2 AND THE DESIGN ATED AUTHORITY IS YET TO ISSUE FORM NO.3 FOR THE SETTLEMENT OF PENDING TA X DISPUTE. SINCE THE ASSESSEE HAS SUBMITTED THAT FORM NO.3 WOULD BE SUBM ITTED 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AND PRAYED FOR PERMITTING THE ASSESSEE TO WITHDRAW THE APPEAL, THE APPEAL FILED BY THE ASSESSEE IS PERMITTED TO BE WITHDRAWN. HOWEVER, IT IS OPEN TO THE ASSESSEE TO APPROACH THE TRIBUNAL BY FILING AN APPROPRIATE APPLICATION IN THE EVENT OF ANY INJUSTICE CAUSED TO THE ASSESSEE IN RESPECT OF THE SETTLEMENT OF DISPUTE RELATING TO THE VIVAD- SE-VISHWAS SCHEME 2020. ITA NO.767/CHNY/2020 :- 3 -: 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IN ITA NO.767/CHNY/2020 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 20 TH DAY OF APRIL, 2021, IN CHENNAI. SD/- SD/- ( . ) (S. JAYARAMAN) / ACCOUNTANT MEMBER ( . . ) (DUVVURU R.L. REDDY) /JUDICIAL MEMBER /CHENNAI, /DATED: 20 TH APRIL, 2021. TLN ! /COPY TO: 1. /APPELLANT 4. $ /CIT 2. /RESPONDENT 5. /DR 3. $ ( ) /CIT(A) 6. /GF