ITO Non Corporate Ward 6(4), CHENNAI V. Vinod Kumar, CHENNAI

MA 26/CHNY/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1285 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 4 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 10-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 20

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI , , , $ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBE R M.A NO. 26/CHNY/2020 ( ./ITA. NO.206/CHNY/2019) / ASSESSMENT YEAR: 2015-16 THE INCOME TAX OFFICER, NON CORPORATE WARD-6(4), CHENNAI. VS. SHRI VINOD KUMAR, OLD NO.24, NEW NO.2, VEERASWAMY STREET, ROYAPURAM, CHENNAI-600 013. [PAN: ABYPV 1876E] ( /APPELLANT) ( %&( /RESPONDENT) ( / APPELLANT BY : MRS. R. ANITA JCIT %&( /RESPONDENT BY : MR. D. ANAND, ADVOCATE /DATE OF HEARING : 01.07.2021 / DATE OF PRONOUNCEMENT : 01.07.2021 / O R D E R PER SHRI V. DURGA RAO, JUDICIAL MEMBER : THIS IS A MISCELLANEOUS APPLICATION FILED BY THE RE VENUE SEEKING RECALL OF THE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO.20 6/CHNY/2019 DATED 03.09.2019 RELEVANT TO THE ASSESSMENT YEAR 2015-16. 2. THE LD. COUNSEL FOR THE ASSESSE HAS SUBMITTED TH AT THE ASSESSEE HAS PROCEEDED TO SETTLE THE DISPUTED TAXATION UNDER THE VIVAD-SE-VISWAS ACT, 2020 BY FILING FORM-I & II AND THE DESIGNATED AUTHO RITY OF THE DEPARTMENT M.A NO.26/CHNY/2020 :- 2 -: HAS ALREADY ISSUED FORM-III OF THE ABOVE SCHEME AND THUS, THE LD. COUNSEL PRAYED THAT THE PRESENT MISCELLANEOUS PETITION IS N OT MAINTAINABLE. ON THE OTHER HAND, THE LD. D.R FAIRLY CONCEDED THE ABOVE S UBMISSION OF THE LD. COUNSEL. 3. WE HAVE HEARD THE RIVAL CONTENTIONS, WE FIND THA T THERE IS NO MISTAKE APPARENT ON RECORD IN THE ORDER PASSED BY THE TRIBU NAL IN ITA NO.206/CHNY/2019 DATED 03.09.2019 FOR ASSESSMENT YE AR 2015-16. THAT APART THE ASSESSEE HAS PREFERRED VSVS SCHEME TO SET TLE THE DISPUTED TAX AND THE COPY OF FORM-I, II AS WELL AS FORM-III HAVE BEEN FILED ON RECORD. IN VIEW OF THE ABOVE, THE M.A FILED BY THE REVENUE IS LIABLE TO BE DISMISSED AND ACCORDINGLY, DISMISSED. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE REVENUE IN M. P . NO. 26 /CHNY/20 20 IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 01 ST JULY, 2021 IN CHENNAI. SD/ - SD/ - ( . ) (S. JAYARAMAN ) /ACCOUNTANT MEMBER ( ) (V. DURGA RAO) /JUDICIAL MEMBER /CHENNAI, /DATED: 01 ST JULY, 2021 . EDN, SR. P.S /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF