Sujatha Nageswaran, CHENNAI V. ACIT Company Circle I(3), , CHENNAI

ITA 88/CHNY/2020

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9923 (ITAT-CHENNAI)
• Duration Of Justice: 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 13-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SURESH PERIASAMYJCIT
• Assessee Lawyers: K RAVI
• Keywords: Competent authority
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI , . , BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./ ITA NO.: 88/CHNY/2020 / ASSESSMENT YEAR: 2006-07 SMT. SUJATHA NAGESWARAN, OLD NO.5, NEW NO.24, DMONTE STREET, SANTHOME, CHENNAI 600 004. PAN : ATEPS4508G V. THE ACIT, COMPANY CIRCLE 1(3), CHENNAI. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI K. RAVI, ADVOCATE /RESPONDENT BY : SHRI SURESH PERIASAMY,JCIT /DATE OF HEARING : 30.12.2020 /DATE OF PRONOUNCEMENT : 30.12.2020 / O R D E R PER MAHAVIR SINGH, VP: THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-1, CHENNAI, IN ITA NO.52/CIT(A)-1/2010-11 DATED 08.11.2019. THE ASSESSMENT WAS FRAMED BY ACIT, COMPANY CIRCLE 1(3), CHENNAI U/S 143(3) R.W.S.147 OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT) FOR 2 I.T.A. NO.88/CHNY/2020 THE A.Y. 2006-07 VIDE ORDER DATED 21.12.2009. THE APPEAL IN DISPUTE IS AGAINST THE PENALTY ORDER PASSED BY ACIT, COMPANY CIRCLE -1(3), CHENNAI VIDE ORDER DATED 16.06.2010 PASSED U/S.271(1)(C) OF THE ACT. 2. AT THE OUTSET, IT IS NOTED THAT THE ASSESSEE HAS RAISED VARIOUS GROUNDS ON MERITS BUT LD.COUNSEL FOR THE ASSESSEE MADE A STATEMENT AT BAR THAT ASSESSEE WANTS TO AVAIL VIVAD SE VISHWAS SCHEME 2020 AND HENCE THE APPEAL BE KEPT IN ABEYANCE. THE LD.SENIOR DEPARTMENTAL REPRESENTATIVE HAS NOT MADE ANY STATEMENT ON THIS. IT SEEMS THAT THE ASSESSEE WANTS TO AVAIL VIVAD SE VISHWAS SCHEME 2020 AND SHE IS FILING FORM NO.1 WITH THE COMPETENT AUTHORITY. 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 ACIT IN T.C.A NO.372 OF 2020, THE HONBLE JURISDICTIONAL HIGH COURT OF MADRAS HAS DISMISSED THE APPEAL AS WITHDRAWN.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 DECISION OF THE HONBLE MADRAS HIGH COURT, WE ARE DISMISSING THIS APPEAL SUBJECT TO LIBERTY TO THE ASSESSEE TO GET IT RECALLED IN CASE, HE DOES NOT SUCCEED IN AVAILING THE SCHEME I.E., VIVAD SE VISHWAS SCHEME 2020 FOR WHATEVER REASON. 3 I.T.A. NO.88/CHNY/2020 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 30 TH DECEMBER, 2020 AT CHENNAI. SD/- SD/- ( . ) (G. MANJUNATHA) /ACCOUNTANT MEMBER ( ) (MAHAVIR SINGH) /VICE PRESIDENT /CHENNAI, /DATED, THE 30 TH DECEMBER, 2020 RSR /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. /GF.