DR.K.VELSAMY (INDL),PALANI vs. DCIT CENTRAL CIRCLE III, MADURAI

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ITA 952/CHNY/2019Status: DisposedITAT Chennai30 September 2021AY 2011-123 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 permitted the assessee to withdraw the appeals as they had opted for the Vivad-se-Vishwas Scheme 2020 for settlement of tax disputes.

What were the facts?

The assessee filed appeals against the CIT(A) orders for AYs 2009-10 and 2011-12. The appeals were delayed, and the assessee did not appear for the hearing.

What were the issues?

Whether the assessee can withdraw appeals filed before the ITAT due to opting for the Vivad-se-Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI DUVVURU R.L. REDDY & SHRI G. MANJUNATHA

Hearing: 27.09.2021Pronounced: 30.09.2021

Heard together (2 matters)

ITA No.951/Chny/2019
ITA No.952/Chny/2019

Read from the judgment's own cause title. This page is filed under one of them.

आदेश / O R D E R

PER DUVVURU RL REDDY, JUDICIAL MEMBER:

1.

The assessee filed these appeals against the order of the Commissioner of Income Tax (Appeals)-1, Madurai, in 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 assessees could not responded to file any petition for condonation of delay in support of Affidavit.

3.

When these appeals were taken up for hearing, none appeared on behalf of the assessees. However, the learned counsel 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 Representative has not raised any objection.

5.

We have heard the Ld.DR, perused the materials available on record and gone through the orders of the authorities below. & 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 Designated Authority for the settlement of pending tax dispute. Accordingly, it was prayed that the assessees may be permitted to withdraw these appeals.

7.

In view of the submissions of the Assessee, the appeals filed by the Assessee are permitted to be withdrawn. However, it is open to the Assessee to approach the Tribunal by filing an appropriate application 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.

8.

In the result, the appeals filed by the Assessees in & 952/Chny/2019 are dismissed as withdrawn.

Order pronounced on the 30th day of September, 2021, in Chennai.

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