Dr.K.Velsamy (INDL), Palani V. DCIT Central Circle III, Madurai

ITA 952/CHNY/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4140 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 08-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G JOHNSON

Judgement Text

./ ITA NO.951/CHNY/2019 /ASSESSMENT YEAR: 2009-10 DR.K.VELUSWAMY (MINOR HUF), 72-B, DINDIGUL ROAD, PALANI-624 601. V S. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-III, INCOME TAX STAFF QUARTERS COMPLEX, KULAMANGALAM MAIN ROAD, MEENAMBALPURAM, MADURAI-625 002. [PAN: AAFHK 2367 H ] ( /APPELLANT) ( /RESPONDENT) ./ ITA NO.952/CHNY/2019 /ASSESSMENT YEAR: 2011-12 DR.K.VELUSWAMY (INDL), 72-B, DINDIGUL ROAD, PALANI-624 601. V S. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-III, INCOME TAX STAFF QUARTERS COMPLEX, KULAMANGALAM MAIN ROAD, MEENAMBALPURAM, MADURAI-625 002. [PAN: AAXPV 5912 H ] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : MR.G.JOHNSON, ADDL.CIT /DATE OF HEARING : 27.09.2021 /DATE OF PRONOUNCEMENT : 30.09.2021 , , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI . . , . , , BEFORE SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA NOS.951 & 952/CHNY/2019 :: 2 :: / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THE ASSESSEE FILED THESE APPEALS AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-1, MADURAI, IN ITA NO.0141/2016- 17 AND IN ITA NO.0139/2016-17 BOTH DATED 30.05.2018 FOR THE AYS 2009- 10 & 2011-12 RESPECTIVELY. 2. THESE APPEALS FILED BY THE ASSESSES ARE DELAYED BY 202 DAYS. DESPITE SERVING THE NOTICE TO THE ASSESSEES, THE AS SESSEES COULD NOT RESPONDED TO FILE ANY PETITION FOR CONDONATION OF D ELAY IN SUPPORT OF AFFIDAVIT. 3. WHEN THESE APPEALS WERE TAKEN UP FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEES. HOWEVER, THE LEARNED COUNS EL FOR THE ASSESSEES VIDE LETTER DATED 19.09.2021 FILED FORM NO.3 ISSUED BY THE DESIGNATED AUTHORITY FOR THE PURPOSE OF AVAILING THE VIVAD-SE- VISHWAS SCHEME 2020 WITH THE PRAYER OF WITHDRAWAL OF THESE APPEALS. HE HAS SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THESE APPEALS. 4. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPR ESENTATIVE HAS NOT RAISED ANY OBJECTION. 5. WE HAVE HEARD THE LD.DR, PERUSED THE MATERIALS A VAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELO W. ITA NOS.951 & 952/CHNY/2019 :: 3 :: 6. IN THESE CASES, THE ASSESSEES HAVE OPTED FOR THE VIVAD-SE-VISHWAS SCHEME 2020 AND FILED FORM NO.3 ISSUED BY THE DESIG NATED AUTHORITY FOR THE SETTLEMENT OF PENDING TAX DISPUTE. ACCORDINGLY , IT WAS PRAYED THAT THE ASSESSEES MAY BE PERMITTED TO WITHDRAW THESE APPEAL S. 7. IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE, THE APPEALS FILED BY THE ASSESSEE ARE PERMITTED TO BE WITHDRAWN. HOWEVER, I T IS OPEN TO THE ASSESSEE TO APPROACH THE TRIBUNAL BY FILING AN APPR OPRIATE APPLICATION IN THE EVENT OF ANY INJUSTICE CAUSED TO THE ASSESSEE I N RESPECT OF THE SETTLEMENT OF DISPUTE RELATING TO THE VIVAD-SE-VISH WAS SCHEME 2020. 8. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE S IN ITA NOS.951 & 952/CHNY/2019 ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 30 TH DAY OF SEPTEMBER, 2021, IN CHENNAI. SD/- SD/- ( . ) ( G. MANJUNATHA ) /ACCOUNTANT MEMBER ( . . ) (DUVVURU R.L. REDDY) /JUDICIAL MEMBER /CHENNAI, /DATED: 30 TH SEPTEMBER, 2021. TLN /COPY TO: 1. /APPELLANT 4. /CIT 2. /RESPONDENT 5. /DR 3. ( ) /CIT(A) 6. ! /GF