JAI JAGADHAMBIGA TEXTILE MILLS (P) LTD.,ARUPPUKOTTAI vs. DCIT CORPORATE CIRCLCE 2, MADURAI

PDF · subscribers
ITA 1709/CHNY/2019Status: DisposedITAT Chennai26 August 2022AY 2013-142 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, considering the certificates issued under the Vivad Se Vishwas Scheme and the taxes paid by the assessee, dismissed the appeal as withdrawn.

What were the facts?

The assessee's appeal was scheduled for hearing, but no one appeared on their behalf. It was noted that the assessee had opted for the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was the status of the appeal given the assessee's enrollment in the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGHAND SHRI MANOJ KUMAR AGGARWAL

Hearing: 26.08.2022Pronounced: 26.08.2022

आयकर अपील सं./ITA No.: 1709/CHNY/2019 �नधा�रण वष� /Assessment Year: 2013-14 M/s. Jai Jagadhambiga Textile The DCIT, Mills (P) Ltd., v. Corporate Circle 2, 252, Thiruchuli Road, Madurai. Aruppukottai – 626 101. PAN : AABCS 5359L (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/Appellant by : None ��यथ� क� ओर से/Respondent by : Shri P. Sajit Kumar, JCIT सुनवाई क� तार�ख/Date of Hearing : 26.08.2022 घोषणा क� तार�ख/Date of Pronouncement : 26.08.2022 आदेश /O R D E R

PER MAHAVIR SINGH, VICE PRESIDENT:

1.

This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals)-1, Madurai in dated 15.04.2019. The Assessment was framed by the Deputy Commissioner of Income Tax, Corporate Circle 2, Madurai U/s 143(3) of the Income Tax Act, 1961 (hereinafter ‘the Act’) for the A.Y. 2013-14 vide order dated 31.03.2016.

2.

At the outset, it is noticed that this appeal was fixed for hearing with the consent of ld. Senior DR and none was present from assessee’s side. This appeal was taken up for hearing itself after recalling the order in M.A. No.61/CHNY/2022 today i.e., 26.08.2022 and it is seen that the assessee has availed Vivad Se Vishwas Scheme 2020 and the relevant certificates issued by the designated authority are placed on record. Keeping in view, the certificates issued by the designated authority under VSVS scheme and taxes paid by assessee, we dismiss the appeal as withdrawn.

3.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 26th August, 2022 at Chennai.

Recent GST High Court judgments

Search GST case law →