Dharmendra Kumar Jain, CHENNAI V. DCIT Corporate Circle 4(2), CHENNAI

ITA 957/CHNY/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6605 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 9 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 05-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority
• Section: 43

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , . , BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./ ITA NO.: 957/CHNY/2019 / ASSESSMENT YEAR: 2015-16 SHRI DHARMENDRA KUMAR JAIN, FLAT NO.3D, DOOR NO.11-2, THE HIGHLANDS, ORMES ROAD, 4 TH CROSS STREET, KILPAUK, CHENNAI 600 010. PAN : AACPJ8863G V. THE DCIT, CORPORATE CIRCLE 4(2) CHENNAI. ( /APPELLANT) ( /RESPONDENT) & ./ ITA NO.: 958/CHNY/2019 / ASSESSMENT YEAR: 2015-16 SMT. POORNIMA JAIN, FLAT NO.3D, DOOR NO.11-2, THE HIGHLANDS, ORMES ROAD, 4 TH CROSS STREET, KILPAUK, CHENNAI 600 010. PAN : AFJPP9283J V. THE DCIT, CORPORATE CIRCLE 4(2) CHENNAI. ( /APPELLANT) ( /RESPONDENT) / APPELLANTS BY : SHRI ANANDD BABUNATH, CA /RESPONDENTS BY : SHRI G. JOHNSON, ADDL.CIT /DATE OF HEARING : 27.01.2021 /DATE OF PRONOUNCEMENT : 27.01.2021 2 I.T.A. NOS.957 & 958/CHNY/2019 / 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)- 8, CHENNAI, IN ITA NO.102/17-18 AND ITA NO.104/17-18 BOTH DATED 12.12.2018 FOR THE ASSESSMENT YEAR 2015-16. 2. AT THE OUTSET, IT IS NOTED THAT THE APPEALS ARE FILED WITH A DELAY OF 43 DAYS. THE ASSESSEES HAVE FILED CONDONATION PETITIONS FOR CONDONING THE DELAY. THE ASSESSEES HAVE ALSO MADE A STATEMENT AT BAR THAT THE ASSESSEES WANTS TO AVAIL VIVAD SE VISHWAS SCHEME 2020 AND FILED FORM NO.1 & 2 WITH THE COMPETENT AUTHORITY. 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 SUBMITTED THAT THE ASSESSEES HAVE FILED FORM NO.1 AND 2 WITH THE COMPETENT AUTHORITY TO AVAIL VIVAD SE VISHWAS SCHEME 2020. IT IS NOTED THAT IN AN IDENTICAL APPLICATION FILED BY AN ASSESSEE IN 3 I.T.A. NOS.957 & 958/CHNY/2019 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 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. 3. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH JANUARY, 2021 AT CHENNAI. SD/- SD/- ( . ) (G. MANJUNATHA) /ACCOUNTANT MEMBER ( ) (MAHAVIR SINGH) /VICE PRESIDENT /CHENNAI, /DATED, THE 27 TH JANUARY, 2021 RSR /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. /GF.