CHUNILAL MAGANLAL, CHENNAI V. ITO, NCW - 9 (2), CHENNAI

ITA 92/CHNY/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5784 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 14-09-2021
• Assessment Year: 2012-2013
• Appeal Filed On: 14-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS R ANITA

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 NOS.92 & 94/CHNY/2020 /ASSESSMENT YEARS: 2012-13 & 2015-16 MR.CHUNILAL MAGANLAL, NO.1088/704 B BLOCK, VIMALACHAL APARTMENTS, POONAMALLEE HIGH ROAD, CHENNAI-600 084. V. THE INCOME TAX OFFICER, NON-CORPORATE WARD-9(2), CHENNAI. [PAN: AJGPM 8250 P] ( ' /APPELLANT) ( #$' /RESPONDENT) ' / APPELLANT BY : NONE #$' /RESPONDENT BY : MRS.R.ANITA, ADDL.CIT /DATE OF HEARING : 06.09.2021 /DT. OF PRONOUNCEMENT : 06.09.2021 / O R D E R PER DUVVURU R.L. REDDY, JUDICIAL MEMBER: THE ASSESSEE FILED THESE APPEALS AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-10, CHENNAI, I N ITA NO.160/CIT(A)-10/18-19 DATED 11.11.2019 & IN ITA NO .86/CIT(A)-10/17- 18 DATED 11.11.2019 FOR THE AYS 2012-13 AND 2015-16 RESPECTIVELY. 2. WHEN THESE APPEALS WERE TAKEN UP FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, THE LEARNED COUNSE L FOR THE ASSESSEE VIDE LETTER DATED 14.08.2021 SUBMITTED THAT THE ASSESSEE HAS O PTED TO AVAIL THE VIVAD-SE-VISHWAS SCHEME 2020 AND FORM NO.3 WAS ALSO ISSU ED. HE HAS SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEALS. ITA NOS.92 & 94/CHNY/2020 :- 2 -: 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRE SENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE ASSE SSEES AUTHORIZED REPRESENTATIVE. 4. WE HAVE HEARD THE LD.DR, PERUSED THE MATERIALS AV AILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELO W. 5. IN THESE CASES, THE ASSESSEE HAS OPTED FOR THE VI VAD-SE-VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FOR M NO.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE. ACCORDINGLY, TH E ASSESSEE PRAYED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEALS. 6. IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE, THE A PPEALS FILED BY THE ASSESSEE ARE PERMITTED TO BE WITHDRAWN. HOWEVER, I T IS OPEN TO THE ASSESSEE TO APPROACH THE TRIBUNAL BY FILING AN APPROPRIATE A PPLICATION 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. 7. IN THE RESULT, THE APPEALS OF THE ASSESSEE IN ITA NOS.92 & 94/CHNY/2020 ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 06 TH DAY OF SEPTEMBER, 2021, IN CHENNAI. SD/- SD/- ( . ) (S. JAYARAMAN) / ACCOUNTANT MEMBER ( +, . . - ) (DUVVURU R.L. REDDY) /JUDICIAL MEMBER /CHENNAI, /DATED: 06 TH SEPTEMBER, 2021. TLN ITA NOS.92 & 94/CHNY/2020 :- 3 -: # . /COPY TO: 1. ' /APPELLANT 4. / /CIT 2. #$' /RESPONDENT 5. # /DR 3. / ( ) /CIT(A) 6. /GF