ARAVINTHYAN R,CHENNAI vs. ITO NON CORPORATE WARD-8(3), CHENNAI

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ITA 22/CHNY/2020Status: DisposedITAT Chennai28 July 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 appeal as they had opted for the Vivad-se-Vishwas Scheme 2020. The assessee was allowed to approach the tribunal again if any injustice arose from the settlement.

What were the facts?

The assessee filed an appeal against an order passed under section 263 of the Income Tax Act. There was a significant delay in filing the appeal, which was condoned by the tribunal.

What were the issues?

Whether the assessee should be allowed to withdraw the appeal after opting for the Vivad-se-Vishwas Scheme. The delay in filing the appeal was also a preliminary issue.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Before: Shri V. Durga Rao & Shri G. Manjunatha

Hearing: 28.07.2021Pronounced: 28.07.2021

आयकर अपीलीय अिधकरण, ‘ए’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI �ी वी. दुगा� राव, �ाियक सद� एवं �ी जी. मऺजुनाथा, लेखा सद� के सम� । Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./ Year: 2011-12 Mr. Aravinthan R. The Income Tax Officer, (wrongly mentioned as Aravind R.) Vs. Non Corporate Ward 8(3), No. 29-30, Block 2, 3rd Floor, 39/8, No. 121, M.G. Road, Swathi Tejas Apartments, Mount Chennai 600 034. Poonamalle Road, Nandambakkam, Chennai 600 089. [PAN: ACKPA9096N] (अपीलाथ� /Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by Shri V.S. Jayakumar, Advocate : ��थ� की ओर से/Respondent by Shri S. Bharath, CIT : सुनवाई की तारीख/ Date of hearing 28.07.2021 : घोषणा की तारीख /Date of Pronouncement : 28.07.2021 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order of the ld. Principal Commissioner of Income Tax, Chennai, dated 18.03.2019 relevant to the assessment year 2011-12 passed under section 263 of the Income Tax Act, 1961 [“Act” in short].

2.

There is a delay of 227 days in filing the appeal. The assessee has filed a petition for condonation of delay in filing the appeal in support of an Affidavit. We have gone through the Affidavit and find that the assessee was prevented by sufficient cause for the delay in filing the appeal. Accordingly, the delay is condoned and the appeal is admitted for adjudication.

3.

When the appeal was taken up for hearing, the learned Counsel for the assessee has submitted that the assessee has opted to avail the Vivad- se-Vishwas Scheme 2020 and Form No.3 was also issued. He has submitted that the assessee may be permitted to withdraw the appeal. On the other hand the ld. DR has not raised any objection to the submissions of the assessee.

4.

We have heard both the sides, perused the materials available on record and gone through the orders of the authorities below. In this case, the assessee has opted for the Vivad-se-Vishwas Scheme 2020 and the Designated Authority has issued Form No.3 for the settlement of pending tax dispute. Therefore, the ld. Counsel for the assessee has prayed for permission to withdraw the appeal. In view of the above, the appeal filed by the assessee is 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.

5.

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

Order pronounced on the 28th July, 2021 at Chennai.

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