SUJATHA NAGESWARAN,CHENNAI vs. ACIT COMPANY CIRCLE I(3), CHENNAI

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ITA 88/CHNY/2020Status: DisposedITAT Chennai30 December 2020AY 2006-073 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's intention to avail the Vivad Se Vishwas Scheme and followed a jurisdictional High Court decision in a similar case. The appeal was dismissed as withdrawn.

What were the facts?

The assessee's appeal arose from a penalty order passed under Section 271(1)(c) of the Income Tax Act. The assessee wished to avail the Vivad Se Vishwas Scheme 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee's intention to avail the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGHAND SHRI G. MANJUNATHA

Hearing: 30.12.2020Pronounced: 30.12.2020

आदेश /O R D E R PER MAHAVIR SINGH, VP: This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals)-1, Chennai, in dated 08.11.2019. The Assessment was framed by ACIT, Company Circle 1(3), Chennai U/s 143(3) r.w.s.147 of the Income Tax Act, 1961 (hereinafter ‘the Act’) for the A.Y. 2006-07 vide order dated 21.12.2009. The appeal in dispute is against the penalty order passed by ACIT, Company Circle -1(3), Chennai vide order dated 16.06.2010 passed u/s.271(1)(c) of the Act.

2.

At the outset, it is noted that the assessee has raised various grounds on merits but ld.counsel for the assessee made a statement at bar that assessee wants to avail Vivad Se Vishwas Scheme 2020 and hence the appeal be kept in abeyance. The ld.senior Departmental Representative has not made any statement on this. It seems that the assessee wants to avail Vivad Se Vishwas Scheme 2020 and she is filing Form No.1 with the competent authority. It is noted that in an identical application filed by an assessee in the case of M/s. Nannusamy Mohan (HUF) vs. ACIT in T.C.A No.372 of 2020, the Hon’ble Jurisdictional High Court of Madras has dismissed the appeal as withdrawn. Hence by following the decision of the Hon’ble Madras High Court, we are dismissing this appeal subject to liberty to the assessee to get it recalled in case, he does not succeed in availing the scheme i.e., Vivad Se Vishwas Scheme 2020 for whatever reason.

3.

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

Order pronounced in the court on 30th December, 2020 at Chennai.

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