ITAT Chennai Judgments — April 2021

SOUTHERN DIGITAL SCREENZ INDIA PRIVATE LIMITED,CHENNAI vs ITO CORPORATE WARD 6(2), CHENNAI

ITA 507/CHNY/2019[2013-14]Status: Disposed1 Apr 2021AY 2013-14Dismissed

The Tribunal permitted the assessees to withdraw their appeals as they had opted for and settled their disputes under the Vivad-se-Vishwas Scheme. The decision was made after the assessees' counsel submitted that the scheme was availed and the Departmental Representative raised no objection.

T.M SUBRAMANIAM,CHENNAI vs ITO, CORPORATE WARD 1(1), CHENNAI

ITA 132/CHNY/2018[2006-07]Status: Disposed1 Apr 2021AY 2006-07Dismissed

The Tribunal permitted the assessees to withdraw their appeals as they had opted for and settled their disputes under the Vivad-se-Vishwas Scheme. The decision was made after the assessees' counsel submitted that the scheme was availed and the Departmental Representative raised no objection.

T.M SUBRAMANIAM,CHENNAI vs ITO, CORPORATE WARD 1(1), CHENNAI

ITA 134/CHNY/2018[2008-09]Status: Disposed1 Apr 2021AY 2008-09Dismissed

The Tribunal permitted the assessees to withdraw their appeals as they had opted for and settled their disputes under the Vivad-se-Vishwas Scheme. The decision was made after the assessees' counsel submitted that the scheme was availed and the Departmental Representative raised no objection.

NEELAM SINGHVI,CHENNAI vs ITO, NON CORPORATE WARD 5(2), CHENNAI

ITA 2178/CHNY/2017[2013-14]Status: Disposed1 Apr 2021AY 2013-14Dismissed

The Tribunal permitted the assessees to withdraw their appeals as they had opted for and settled their disputes under the Vivad-se-Vishwas Scheme. The decision was made after the assessees' counsel submitted that the scheme was availed and the Departmental Representative raised no objection.

SRI VIGNESWARA FOUNDRY,COIMBATORE vs DCIT, NCC-1, COIMBATORE

ITA 2822/CHNY/2019[2012-13]Status: Disposed1 Apr 2021AY 2012-13Dismissed

The Tribunal permitted the assessees to withdraw their appeals as they had opted for and settled their disputes under the Vivad-se-Vishwas Scheme. The decision was made after the assessees' counsel submitted that the scheme was availed and the Departmental Representative raised no objection.

SMT. JANAGAMAGARAJAN JANSIRANI,TRICHY vs ITO, WARD-2(3), TRICHY

ITA 2776/CHNY/2019[2011-12]Status: Disposed1 Apr 2021AY 2011-12Dismissed

The Tribunal permitted the assessees to withdraw their appeals as they had opted for and settled their disputes under the Vivad-se-Vishwas Scheme. The decision was made after the assessees' counsel submitted that the scheme was availed and the Departmental Representative raised no objection.

KAMLESH SHANTILAL JAIN,CHENNAI vs ACIT, CHENNAI

ITA 508/CHNY/2019[2012-13]Status: Disposed1 Apr 2021AY 2012-13Dismissed

The Tribunal permitted the assessees to withdraw their appeals as they had opted for and settled their disputes under the Vivad-se-Vishwas Scheme. The decision was made after the assessees' counsel submitted that the scheme was availed and the Departmental Representative raised no objection.

T.M SUBRAMANIAM,CHENNAI vs ITO, CORPORATE WARD 1(1), CHENNAI

ITA 136/CHNY/2018[2010-11]Status: Disposed1 Apr 2021AY 2010-11Dismissed

The Tribunal permitted the assessees to withdraw their appeals as they had opted for and settled their disputes under the Vivad-se-Vishwas Scheme. The decision was made after the assessees' counsel submitted that the scheme was availed and the Departmental Representative raised no objection.

TAMILNADU GENERATION AND DISTRIBUTION CORPORATION LIMITED,CHENNAI vs ACIT CORPORATE CIRCLE 3(1), CHENNAI

ITA 3022/CHNY/2018[2009-10]Status: Disposed1 Apr 2021AY 2009-10Dismissed

The Tribunal dismissed the appeals as withdrawn, allowing the assessee to restore them if their application under the Vivad se Vishwas Scheme is rejected. The Tribunal also clarified the revival of proceedings if the assessee opts out or misrepresents facts.

TAMILNADU GENERATION AND DISTRIBUTION CORPORATION LIMITED,CHENNAI vs ACIT CORPORATE CIRCLE 3(1), CHENNAI

ITA 3027/CHNY/2018[2011-12]Status: Disposed1 Apr 2021AY 2011-12Dismissed

The Tribunal dismissed the appeals as withdrawn, allowing the assessee to restore them if their application under the Vivad se Vishwas Scheme is rejected. The Tribunal also clarified the revival of proceedings if the assessee opts out or misrepresents facts.

ACIT CORPORATE CIRCLE 3(1), CHENNAI vs TAMIL NADU ELECTRICITY BOARD, CHENNAI

ITA 3060/CHNY/2018[2009-10]Status: Disposed1 Apr 2021AY 2009-10Dismissed

The Tribunal dismissed the appeals as withdrawn, allowing the assessee to restore them if their application under the Vivad se Vishwas Scheme is rejected. The Tribunal also clarified the revival of proceedings if the assessee opts out or misrepresents facts.

TAMILNADU GENERATION AND DISTRIBUTION CORPORATION LIMITED,CHENNAI vs ACIT CORPORATE CIRCLE 3(1), CHENNAI

ITA 3021/CHNY/2018[2008-09]Status: Disposed1 Apr 2021AY 2008-09Dismissed

The Tribunal dismissed the appeals as withdrawn, allowing the assessee to restore them if their application under the Vivad se Vishwas Scheme is rejected. The Tribunal also clarified the revival of proceedings if the assessee opts out or misrepresents facts.

TAMILNADU GENERATION AND DISTRIBUTION CORPORATION LIMITED,CHENNAI vs ACIT CORPORATE CIRCLE 3(1), CHENNAI

ITA 3023/CHNY/2018[2010-11]Status: Disposed1 Apr 2021AY 2010-11Dismissed

The Tribunal dismissed the appeals as withdrawn, allowing the assessee to restore them if their application under the Vivad se Vishwas Scheme is rejected. The Tribunal also clarified the revival of proceedings if the assessee opts out or misrepresents facts.

TAMILNADU GENERATION AND DISTRIBUTION CORPORATION LIMITED,CHENNAI vs ACIT CORPORATE CIRCLE 3(1), CHENNAI

ITA 3028/CHNY/2018[2012-13]Status: Disposed1 Apr 2021AY 2012-13Dismissed

The Tribunal dismissed the appeals as withdrawn, allowing the assessee to restore them if their application under the Vivad se Vishwas Scheme is rejected. The Tribunal also clarified the revival of proceedings if the assessee opts out or misrepresents facts.

TAMILNADU GENERATION AND DISTRIBUTION CORPORATION LIMITED,CHENNAI vs ACIT CORPORATE CIRCLE 3(1), CHENNAI

ITA 3026/CHNY/2018[2011-12]Status: Disposed1 Apr 2021AY 2011-12Dismissed

The Tribunal dismissed the appeals as withdrawn, allowing the assessee to restore them if their application under the Vivad se Vishwas Scheme is rejected. The Tribunal also clarified the revival of proceedings if the assessee opts out or misrepresents facts.

TAMILNADU GENERATION AND DISTRIBUTION CORPORATION LIMITED,CHENNAI vs ACIT CORPORATE CIRCLE 3(1), CHENNAI

ITA 3025/CHNY/2018[2011-12]Status: Disposed1 Apr 2021AY 2011-12Dismissed

The Tribunal dismissed the appeals as withdrawn, allowing the assessee to restore them if their application under the Vivad se Vishwas Scheme is rejected. The Tribunal also clarified the revival of proceedings if the assessee opts out or misrepresents facts.

TAMILNADU GENERATION AND DISTRIBUTION CORPORATION LIMITED,CHENNAI vs ACIT CORPORATE CIRCLE 3(1), CHENNAI

ITA 3020/CHNY/2018[2007-08]Status: Disposed1 Apr 2021AY 2007-08Dismissed

The Tribunal dismissed the appeals as withdrawn, allowing the assessee to restore them if their application under the Vivad se Vishwas Scheme is rejected. The Tribunal also clarified the revival of proceedings if the assessee opts out or misrepresents facts.

ACIT CORPORATE CIRCLE 3(1), CHENNAI vs TAMIL NADU ELECTRICITY BOARD, CHENNAI

ITA 3063/CHNY/2018[2012-13]Status: Disposed1 Apr 2021AY 2012-13Dismissed

The Tribunal dismissed the appeals as withdrawn, allowing the assessee to restore them if their application under the Vivad se Vishwas Scheme is rejected. The Tribunal also clarified the revival of proceedings if the assessee opts out or misrepresents facts.

TAMILNADU GENERATION AND DISTRIBUTION CORPORATION LIMITED,CHENNAI vs ACIT CORPORATE CIRCLE 3(1), CHENNAI

ITA 3024/CHNY/2018[2010-11]Status: Disposed1 Apr 2021AY 2010-11Dismissed

The Tribunal dismissed the appeals as withdrawn, allowing the assessee to restore them if their application under the Vivad se Vishwas Scheme is rejected. The Tribunal also clarified the revival of proceedings if the assessee opts out or misrepresents facts.

VEENA KUMARAVEL,CHENNAI vs ACIT CENTRAL CIRCLE-2(1), CHENNAI

ITA 1786/CHNY/2019[2011-12]Status: Disposed1 Apr 2021AY 2011-12Dismissed

The Tribunal permitted the assessee to withdraw the appeals as she had opted for the Vivad-se-Vishwas Scheme and was awaiting the necessary form. The assessee was allowed to approach the Tribunal again if any injustice occurred.

VEENA KUMARAVEL,CHENNAI vs ACIT CENTRAL CIRCLE-2(1), CHENNAI

ITA 1784/CHNY/2019[2009-10]Status: Disposed1 Apr 2021AY 2009-10Dismissed

The Tribunal permitted the assessee to withdraw the appeals as she had opted for the Vivad-se-Vishwas Scheme and was awaiting the necessary form. The assessee was allowed to approach the Tribunal again if any injustice occurred.

VEENA KUMARAVEL,CHENNAI vs ACIT CENTRAL CIRCLE-2(1), CHENNAI

ITA 1787/CHNY/2019[2012-13]Status: Disposed1 Apr 2021AY 2012-13Dismissed

The Tribunal permitted the assessee to withdraw the appeals as she had opted for the Vivad-se-Vishwas Scheme and was awaiting the necessary form. The assessee was allowed to approach the Tribunal again if any injustice occurred.

VEENA KUMARAVEL,CHENNAI vs ACIT CENTRAL CIRCLE-2(1), CHENNAI

ITA 1785/CHNY/2019[2010-11]Status: Disposed1 Apr 2021AY 2010-11Dismissed

The Tribunal permitted the assessee to withdraw the appeals as she had opted for the Vivad-se-Vishwas Scheme and was awaiting the necessary form. The assessee was allowed to approach the Tribunal again if any injustice occurred.

L&T THALES TECHNOLOGY SERVICES PRIVATE LIMITED,CHENNAI vs ACIT, CHENNAI

ITA 947/CHNY/2016[2011-12]Status: Disposed1 Apr 2021AY 2011-12Dismissed

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.

L & T THALES TECHNOLOGY SERVICES PRIVATE LIMITED,CHENNAI vs DCIT, CHENNAI

ITA 1664/CHNY/2015[2010-11]Status: Disposed1 Apr 2021AY 2010-11Dismissed

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.

MURASOLI TRUST,CHENNAI vs ADDL.CIT (EXEMPTIONS), CHENNAI

ITA 1166/CHNY/2018[2011-12]Status: Disposed1 Apr 2021AY 2011-12Withdrawn

The Tribunal acknowledged the assessee's intention to settle disputes under the Vivad se Vishwas Scheme. Following a High Court precedent, the appeals were dismissed as withdrawn.

BOOPATHY INVESTMENTS P LTD,SIVAKASI vs ACIT CORPORATE CIRCLE-1, MADURAI

ITA 342/CHNY/2020[2014-15]Status: Disposed1 Apr 2021AY 2014-15Dismissed

The Tribunal permitted the assessees and the Revenue to withdraw their respective appeals. The decision was based on the parties opting for the Vivad-se-Vishwas Scheme for dispute resolution.

MURASOLI TRUST,CHENNAI vs ADDL.CIT (EXEMPTIONS), CHENNAI

ITA 1167/CHNY/2018[2012-13]Status: Disposed1 Apr 2021AY 2012-13Withdrawn

The Tribunal acknowledged the assessee's intention to settle disputes under the Vivad se Vishwas Scheme. Following a High Court precedent, the appeals were dismissed as withdrawn.

TUBE INVESTMENT OF INDIA LIMITED,CHENNAI vs ACIT, CHENNAI

ITA 1382/CHNY/2015[2005-06]Status: Disposed1 Apr 2021AY 2005-06Dismissed

The Tribunal, upon considering the submissions and the fact that the assessees opted for the Vivad-se-Vishwas Scheme, permitted the withdrawal of the appeals. The assessees retain the right to approach the Tribunal if any injustice arises from the settlement.

NEWRY HOMES PRIVATE LIMITED,CHENNAI vs ITO CORPORATE WARD 4(2), CHENNAI

ITA 3196/CHNY/2017[2013-14]Status: Disposed1 Apr 2021AY 2013-14Dismissed

The Tribunal permitted the assessee to withdraw the appeal as they had opted for the Vivad-se-Vishwas Scheme. The assessee can approach the Tribunal if any injustice arises from the settlement.

L&T THALES TECHNOLOGY SERVICES PRIVATE LIMITED,CHENNAI vs ACIT, CHENNAI

ITA 877/CHNY/2017[2012-13]Status: Disposed1 Apr 2021AY 2012-13Dismissed

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.

ACIT CORPORATE CIRCLE 3(1), CHENNAI vs TAMIL NADU ELECTRICITY BOARD, CHENNAI

ITA 3062/CHNY/2018[2011-12]Status: Disposed1 Apr 2021AY 2011-12Dismissed

The Tribunal dismissed the appeals as withdrawn, allowing the assessee to restore them if their application under the Vivad se Vishwas Scheme is rejected. The Tribunal also clarified the revival of proceedings if the assessee opts out or misrepresents facts.

AASHESH KUMAR LALWANI,CHENNAI vs ITO NON CORPORATE WARD 9(1), CHENNAI

ITA 1192/CHNY/2019[2015-16]Status: Disposed1 Apr 2021AY 2015-16Dismissed

The Tribunal permitted the assessee to withdraw the appeal as they had opted for the Vivad-se-Vishwas Scheme. The assessee was also informed that they could approach the Tribunal if any injustice occurred during the settlement.

GROOM INDIA SALON AND SPA PVT LTD.,CHENNAI vs ACIT CENTRAL CIRCLE 2(1), CHENNAI

ITA 1602/CHNY/2019[2015-16]Status: Disposed1 Apr 2021AY 2015-16Dismissed

The Tribunal permitted the assessee to withdraw the appeals as they had opted for the Vivad-se-Vishwas Scheme. The assessee was also informed that they could approach the Tribunal if any injustice occurred regarding the scheme's settlement.

VEENA KUMARAVEL,CHENNAI vs ACIT CENTRAL CIRCLE-2(1), CHENNAI

ITA 1788/CHNY/2019[2015-16]Status: Disposed1 Apr 2021AY 2015-16Dismissed

The Tribunal permitted the assessee to withdraw the appeals as she had opted for the Vivad-se-Vishwas Scheme and was awaiting the necessary form. The assessee was allowed to approach the Tribunal again if any injustice occurred.

DCIT CORPORATE CIRCLE 5(2), CHENNAI vs RGE CONSTRUCTIONS AND DEVELOPMENT PRIVATE LIMITED, CHENNAI

ITA 2106/CHNY/2019[2014-15]Status: Disposed1 Apr 2021AY 2014-15Dismissed

The Tribunal permitted the withdrawal of the appeals and cross-objections as the assessee had opted for the Vivad-se-Vishwas Scheme and was awaiting the necessary form. The parties were allowed to approach the Tribunal again if any injustice arose from the scheme's settlement.

ACIT CORPORATE CIRCLE 5(2), CHENNAI vs RGE CONSTRUCTIONS AND DEVELOPMENT PRIVATE LIMITED, CHENNAI

ITA 2101/CHNY/2017[2013-14]Status: Disposed1 Apr 2021AY 2013-14Dismissed

The Tribunal permitted the withdrawal of the appeals and cross-objections as the assessee had opted for the Vivad-se-Vishwas Scheme and was awaiting the necessary form. The parties were allowed to approach the Tribunal again if any injustice arose from the scheme's settlement.

M/S. KELD ELLENTOFT INDIA PVT. LTD.,CHENNAI vs ACIT, CORPORATE CIRCLE - 4 (2), CHENNAI

ITA 754/CHNY/2020[2011-12]Status: Disposed1 Apr 2021AY 2011-12Withdrawn

The Tribunal condoned the delay in filing the appeals and admitted them for adjudication. However, considering the assessee's intention to utilize the Vivad se Vishwas Scheme, the appeals were dismissed as withdrawn.

GROOM INDIA SALON AND SPA PVT LTD.,CHENNAI vs ACIT CENTRAL CIRCLE 2(1), CHENNAI

ITA 1597/CHNY/2019[2010-11]Status: Disposed1 Apr 2021AY 2010-11Dismissed

The Tribunal permitted the assessee to withdraw the appeals as they had opted for the Vivad-se-Vishwas Scheme. The assessee was also informed that they could approach the Tribunal if any injustice occurred regarding the scheme's settlement.

GROOM INDIA SALON AND SPA PVT LTD.,CHENNAI vs ACIT CENTRAL CIRCLE 2(1), CHENNAI

ITA 1598/CHNY/2019[2011-12]Status: Disposed1 Apr 2021AY 2011-12Dismissed

The Tribunal permitted the assessee to withdraw the appeals as they had opted for the Vivad-se-Vishwas Scheme. The assessee was also informed that they could approach the Tribunal if any injustice occurred regarding the scheme's settlement.

GROOM INDIA SALON AND SPA PVT LTD.,CHENNAI vs ACIT CENTRAL CIRCLE 2(1), CHENNAI

ITA 1599/CHNY/2019[2012-13]Status: Disposed1 Apr 2021AY 2012-13Dismissed

The Tribunal permitted the assessee to withdraw the appeals as they had opted for the Vivad-se-Vishwas Scheme. The assessee was also informed that they could approach the Tribunal if any injustice occurred regarding the scheme's settlement.

GROOM INDIA SALON AND SPA PVT LTD.,CHENNAI vs ACIT CENTRAL CIRCLE 2(1), CHENNAI

ITA 1600/CHNY/2019[2013-14]Status: Disposed1 Apr 2021AY 2013-14Dismissed

The Tribunal permitted the assessee to withdraw the appeals as they had opted for the Vivad-se-Vishwas Scheme. The assessee was also informed that they could approach the Tribunal if any injustice occurred regarding the scheme's settlement.

TUBE INVESTMENT OF INDIA LIMITED,CHENNAI vs ACIT, CHENNAI

ITA 1381/CHNY/2015[2003-04]Status: Disposed1 Apr 2021AY 2003-04Dismissed

The Tribunal, upon considering the submissions and the fact that the assessees opted for the Vivad-se-Vishwas Scheme, permitted the withdrawal of the appeals. The assessees retain the right to approach the Tribunal if any injustice arises from the settlement.

TUBE INVESTMENT OF INDIA LIMITED,CHENNAI vs ACIT, CHENNAI

ITA 1379/CHNY/2015[2000-01]Status: Disposed1 Apr 2021AY 2000-01Dismissed

The Tribunal, upon considering the submissions and the fact that the assessees opted for the Vivad-se-Vishwas Scheme, permitted the withdrawal of the appeals. The assessees retain the right to approach the Tribunal if any injustice arises from the settlement.