Income Tax Appellate Tribunal - Chennai
Harpreet Singh Anand, Chennai vs Dcit, Coimbatore on 3 May, 2021
आयकर अपीलीय अिधकरण, 'ए' ायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNAI ी वी दु गाराव, ाियक सद एवं ी जी मंजूनाथा, लेखासद के सम( BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Sl. आयकर अपील सं./ िनधा रण वष / अपीलाथ / )*थ+/ No. ITA Number Assessment Appellant Respondent Year Shri Harpreet Singh The Deputy Anand, Commissioner of
1. 1250/Chny/2017 2009-10 Door No.36, Cox Street, Income Tax, & & Coimbatore-641 009. Non-Corporate Circle-
2. 1251/Chny/2017 2011-12 [PAN: ABPPH 8467A] II, Coimbatore. अपीलाथ क ओर से/ Appellant by : Mr. S. Sridhar, Advocate यथ क ओर से /Respondent by : Mr. Suresh Periasamy, JCIT Shri N.S. Udaya Kumar, The Asst No.72, Alsa Gardens, Commissioner C3, Alsa Manor, Income Tax,
2. 1830/Chny/2019 2012-13 Harrington Road, Chetpet Corporate Circle-2(1), Chennai - 600 031. Chennai.
[PAN: AADPN 9307Q] अपीलाथ क ओर से/ Appellant by : Mr. D.Anand, Advocate यथ क ओर से /Respondent by : Mr. Suresh Periasamy, JCIT सुनवाई की तारीख/Date of Hearing : 22.04.2021 घोषणा क तारीख /Date of Pronouncement : 05.05.2021 आदेश / O R D E R PER BENCH:
These three appeals filed by different assessees are directed against the orders of learned Commissioner of Income Tax (Appeals), Coimbatore & Chennai even dated 31.03.2017 & 30.11.2017 for respective assessment years.
ITA Nos.1250 & 1251 /Chny/2017 & 1830/Chny/2019 2
2. The appeal filed by the assessee in ITA No.1830/Chny/2018 is delayed by 491 days, for which, the assessee has filed an affidavit 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 of 491 days in filing of the appeal stands condoned and the appeal is admitted for adjudication.
3. When these appeals were taken up for hearing, vide letters dated 22.04.2021 & 13.04.2021 the learned counsels for the assessees have submitted that the assessees have opted to avail the Vivad-se-Vishwas Scheme 2020 and Form No.3 was also issued in all the appeals. The Ld. counsels for the assessees have also submitted that they 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 assessees.
5. We have heard the counsels for the assessees through video conferencing, perused the materials available on record and gone through the orders of the authorities below.
6. In these cases, the assessees have opted for the Vivad-se-Vishwas Scheme 2020 and the Designated Authority has issued Form No.3 for the ITA Nos.1250 & 1251 /Chny/2017 & 1830/Chny/2019 3 settlement of pending tax dispute. Accordingly, the assessees have prayed that they may be permitted to withdraw the appeals.
7. In view of the submissions of the assessees, the appeals filed by the assessees are permitted to be withdrawn. However, it is open to the assessees to approach the Tribunal by filing an appropriate application in the event of any injustice caused to the assessees in respect of the settlement of dispute relating to the Vivad-se-Vishwas Scheme 2020.
8. In the result, all the three appeals filed by the assessees are dismissed as withdrawn.
Order pronounced on the 05th May, 2021 at Chennai.
Sd/- Sd/-
( ी जी मंजूनाथा) (वी दु गाराव)
(G. MANJUNATHA) (V. DURGA RAO)
लेखासद /ACCOUNTANT MEMBER याियक सद य/JUDICIAL MEMBER
चे ई/Chennai, दनांक/Dated: 05th May, 2021. EDN, Sr. P.S आदेश क ितिलिप अ ेिषत/Copy to:
1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF