KAMLESH SHANTILAL JAIN,CHENNAI vs. ACIT, CHENNAI

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ITA 145/CHNY/2017Status: DisposedITAT Chennai06 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 appeals as they had opted for the Vivad-se-Vishwas Scheme. The assessee can approach the Tribunal if any injustice arises from the scheme's settlement.

What were the facts?

The assessee filed two appeals before the ITAT, which were delayed. The assessee subsequently opted for the Vivad-se-Vishwas Scheme 2020.

What were the issues?

Whether the appeals should be withdrawn due to the assessee opting for the Vivad-se-Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: SHRI V. DURGA RAO & SHRI S. JAYARAMAN

Hearing: 06.07.2021Pronounced: 06.07.2021

Shri Kamlesh Shantilal Jain, The Asst. Commissioner of No.7A, Prince Apartments, Vs. Income Tax, No.59, Ormes Road, Non Corporate Circle-5(1), Chennai – 600 010. Chennai. [PAN: AAFPJ 2745J] (अपीलाथ�/Appellant) (��यथ�/Respondent) : Mr. N. Arjunraj, C.A for अपीलाथ� क� ओर से/ Appellant by Mr. S.Sridhar, Advocate : Mr. Suresh Periasamy, JCIT ��यथ� क� ओर से /Respondent by सुनवाई क� तारीख/Date of Hearing : 06.07.2021 घोषणा क� तारीख /Date of Pronouncement : 06.07.2021 आदेश / O R D E R PER BENCH: These two appeals filed by the assessee are directed against the orders of the Commissioner of Income Tax (Appeals)-5, Chennai dated 17.10.2016 & 14.03.2016 for Assesment Years 2011-12 & 2007-08 respectively.

ITA Nos.145 & 146/Chny/2017 2 2. The appeals filed by the assessee in & 146/Chny/2017 are delayed by 29 days and 250 days respectively, for which, the assessee has filed affidavits for condonation of the delay, to which, the ld. DR has not raised any serious objection. Consequently, since the assessee was prevented by sufficient cause, the delay in filing of the appeals stand condoned and the appeals are admitted for adjudication.

3.

When these two appeals were taken up for hearing, the learned counsel for the assessee vide letters dated 28.06.2021 has submitted that the assessee has opted to avail the Vivad-se-Vishwas Scheme 2020 and Form No.3 was also issued in both the appeals. He has also submitted that he may be permitted to withdraw the appeals.

4.

On the other hand the learned Departmental Representative has not raised any objection to the submissions of the learned Counsel for the assessee.

5.

We have heard both the sides through video conferencing, perused the materials available on record and gone through the orders of the authorities below. & 146/Chny/2017 3 6. In this case, the assessee has opted for the Vivad-se-Vishwas Scheme 2020 and the Designated Authority has issued Form No.3 in both the appeals for the settlement of pending tax dispute. Accordingly, he prayed that he may be permitted to withdraw the 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, both the appeals filed by the assessee are dismissed as withdrawn.

Order pronounced on the 06th July, 2021 at Chennai.

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