N.Sampath, Pondicherry V. DCIT Circle 1, Pondicherry

ITA 856/CHNY/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6149 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 9 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 29-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay

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. 856/CHNY/2019 2009-10 SHRI N. SAMPATH, NO.211, CHETTY STREET, PONDICHERRY 605 001. PAN: AASPS4113J AR: SHRI D. ANAND, ADVOCATE THE DCIT, CIRCLE 1, PONDICHERRY. DR: SHRI G. JOHNSON, ADDL.CIT 2 ITA NO. 857/CHNY/2019 2009-10 SMT. S. PADMINI, NO.211, CHETTY STREET, PONDICHERRY 605 001. PAN: ALBPP0149F AR: SHRI D. ANAND, ADVOCATE THE DCIT, CIRCLE 1, PONDICHERRY. DR: SHRI G. JOHNSON, ADDL.CIT 3 ITA NO. 1954/CHNY/2017 2012-13 M/S. THE KADRI MILLS (CBE) LIMITED, 5/080, TRICHY ROAD, ONDIPUDUR, COIMBATORE 641 016. PAN: AAACT7127N AR: SHRI S. SRIDHAR, ADVOCATE THE DCIT, CORPORATE CIRCLE 1,, COIMBATORE DR: SHRI G. JOHNSON, ADDL.CIT /DATE OF HEARING : 28.01.2021 /DATE OF PRONOUNCEMENT : 28.01.2021 / O R D E R PER MAHAVIR SINGH, VP: THESE APPEALS BY THE ASSESSEES ARE ARISING OUT OF THE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS), PONDICHERRY / COIMBATORE FOR RESPECTIVE ASSESSMENT YEARS. 2 I.T.A. NOS.856, 857/CHNY/2019 & 1954/CHNY/2017 2. AT THE OUTSET, WE FIND THAT THE APPEALS FILED BY THE ASSESSEES IN THE ABOVE CASES ARE TIME BARRED BY LIMITATION FOR WHICH NECESSARY PETITION FOR CONDONATION OF DELAY HAS BEEN FILED. THE ASSESSEES HAVE ALSO MADE A STATEMENT AT BAR THAT THE ASSESSEES WANT TO AVAIL VIVAD SE VISHWAS SCHEME 2020. AS THE ASSESSEES ARE APPROACHING THE DEPARTMENT FOR AVAILING VIVAD SE VISWAS SCHEME AND ON THIS COUNT ONLY, DELAY IS CONDONED. THE LD.DR HAS NOT OBJECTED TO THIS. HENCE, DELAY CONDONED AND APPEALS ADMITTED. 3. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEES AT BAR SUBMITTED THAT THE ASSESSEES WANT TO UTILIZE THE DIRECT TAXES VIVAD SE VISHWAS SCHEME, 2020 TO SETTLE PENDING DISPUTE RELATING TO DIRECT TAXES. THEREFORE, ONCE THE ASSESSEES EXPRESSED THEIR WILLINGNESS TO AVAIL VIVAD SE VISHWAS SCHEME, 2020 TO SETTLE PENDING DISPUTES REGARDING DIRECT TAXES, THEN THERE IS NO POINT IN KEEPING APPEALS FILED BY THE ASSESSEE. IT IS NOTED THAT IN AN IDENTICAL APPLICATION FILED BY AN ASSESSEE IN THE CASE OF M/S. NANNUSAMY MOHAN (HUF) VS. ACIT IN T.C.A NO.372 OF 2020, THE HONBLE JURISDICTIONAL HIGH COURT OF MADRAS HAS DISMISSED THE APPEAL AS WITHDRAWN. HENCE BY FOLLOWING THE 3 I.T.A. NOS.856, 857/CHNY/2019 & 1954/CHNY/2017 DECISION OF THE HONBLE MADRAS HIGH COURT, WE ARE DISMISSING THESE APPEALS SUBJECT TO LIBERTY TO THE ASSESSEES TO GET IT RECALLED IN CASE, THE ASSESSEES DOES NOT SUCCEED IN AVAILING THE SCHEME I.E., VIVAD SE VISHWAS SCHEME 2020 FOR WHATEVER REASON. 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH JANUARY, 2021 AT CHENNAI. SD/- SD/- ( . ) (G. MANJUNATHA) /ACCOUNTANT MEMBER ( ) (MAHAVIR SINGH) /VICE PRESIDENT /CHENNAI, /DATED, THE 28 TH JANUARY, 2021 RSR /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. /GF.