Tamil selvi, Chennai V. ACIT, Non Corp Cir -22(1), Chennai

ITA 813/CHNY/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6085 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 9 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 27-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G CHANDRABABU
• Assessee Lawyers: S SRIDHAR
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI , , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA , ACCOUNTAN T MEMBER I .T.A. NO. 813 /CHNY/20 19 ( ASSESSMENT YEAR S : 20 1 3 - 201 4 ) SMT. TAMIL SELVI NEW NO.2/1340, OLD NO.2/6344, ALLIKUPPAM SALAI, MEDAVAKKAM, CHENNAI 600 100. PAN : ATFPT 9560L VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, NON - CORPORATE CIRCLE 2 2 ( 1 ), INCOME TAX DEPARTMENT, NO.7, RAMAKRISHNA STREET, WEST TAMBARAM, CHENNAI 600 045. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. S. SRIDHAR , ADVOCATE /RESPONDENT BY : MR. G. CHANDRABABU, ADDL. CIT / DATE OF HEARING : 0 6 . 01 .202 1 / DATE OF PRONOU NCEMENT : 06.01.2021 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : TH E APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 1 0 , CHENNAI IN I.T.A. NO.12 3 / 15 - 16/CIT(A) - 10; DAT ED 29.01.2019 PERTAIN ING TO ASSESSMENT YEAR 201 3 - 201 4 . I . T . A NO 813/CHNY/2019 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, VIDE LE T TER DATED 06.01.2021, THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS OPTED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME 2020 . IT WAS FURTHER A SUBMISSION THAT THE FORM NO.3 FROM THE DESIGNATED AUTHORITY IS YET TO BE ISSUED AND WOULD BE SUBMITTED IN DUE COURSE AND THE SAME SHALL BE FURNISHED AFTER ISSUANCE OF FORM 3 . HE HAS FURTHER SUBMITTED THAT T HE ASSESSEE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 3. ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. 4. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. 5. IN THIS CASE, THE ASSESSEE HAS OPTED FOR THE VIVAD - SE - VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY IS YET TO ISSUE FORM NO.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE. SINCE THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT FORM 3 WOULD BE SUBMITTED AS AND WHEN IT I S ISSUED AND PRAYED FOR PERMITT ING THE ASSESSEE TO WITHDRAW THE APPEAL . HENCE , THE APPEAL FILED BY THE I . T . A NO 813/CHNY/2019 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. 6 . IN THE RESULT, THE APPEA L OF THE ASSESSEE IN I.T.A NO. 813 /CHNY/201 9 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 6 TH J ANUARY, 2021 IN CHENNAI. SD/ - ( ) ( G. MANJUNATHA ) /ACCOUNTANT MEMBER SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI, / DATED: 6 TH JANUARY, 2021 IA , SR. P.S /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. () /CIT(A) 4. /CIT 5. /DR 6. /GF