Income Tax Appellate Tribunal - Chennai
Shri Abdul Azeez Mohammad, Chennai vs The Incometax Officer,Non ... on 3 May, 2021
आयकर अपीलीय अिधकरण, 'डी' ायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH: CHENNAI ी वी दु गा राव, ाियक सद एवं ी जी मंजूनाथा, लेखा सद 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 Abdul Azeez The Income Tax Mohammed, Officer,
1. 987/Chny/2020 2011-12 Flat No.3F, Plot No.1432, Non-Corporate Ward-
& & 7th Main Road, 7(1), Chennai.
2. 988/Chny/2020 2012-13 Anna Nagar,
Chennai-600 040.
[PAN: ADXPA 3172H]
अपीलाथ क ओर से/ Appellant by : Mr. Saroj Kumar Parida, Advocate यथ क ओर से /Respondent by : Mrs. R. Anitha, JCIT M/s. Shelat Bros., The Asst.
6, Keshav Iyer Street, Commissioner
Park Town, Income Tax,
3. 646/Chny/2018 2014-15 Chennai-600 003. Non-Corporate Circle-
[PAN: AABFS 4254P] 6, Chennai.
अपीलाथ क ओर से/ Appellant by : Mr. M. Karunakaran, Advocate यथ क ओर से /Respondent by : Mrs. R. Anitha, JCIT M/s. ISC Investment & The Deputy Finance (P.) Ltd., Commissioner of (formerly India Switch Income Tax,
4. 3346/Chny/2018 2007-08 Company (P) Ltd.) Corporate Range-2, No.5, Mezzanine Floor, Chennai.
Thapar House, 37, Montieth Road, Egmore, Chennai-600 008.
[PAN: AAACI 6337B] अपीलाथ क ओर से/ Appellant by : Mr. H. Yeshwanth Kumar, C.A यथ क ओर से /Respondent by : Mrs. R. Anitha, JCIT सुनवाई की तारीख/Date of Hearing : 22.04.2021 घोषणा क तारीख /Date of Pronouncement : 03.05.2021 ITA Nos.987 & 988 /Chny/2020 ITA Nos.646/Chny/2018 & 3346 /Chny/2018 2 आदेश / O R D E R PER BENCH:
This bunch of four appeals filed by different assessees are directed against the orders of learned Commissioner of Income Tax (Appeals), Chennai even dated 16.03.2020, 10.10.2017 & 28.09.2018 for respective assessment years.
2. When these appeals were taken up for hearing, vide letters dated 29.03.2021, 15.04.2021 & 21.04.2021, 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. They have also submitted that they may be permitted to withdraw the appeals.
3. The appeal in ITA No.3346/Chny/2018 for A.Y 2007-08, the learned counsel for the assessee has submitted the assessee has opted to avail the Vivad-se-Vishwas Scheme 2020. It was further submitted that Form No.3 from the Designated authority is yet to be issued and would be submitted in due course and the same shall be furnished after issuance of Form 3. He has further submitted that the assessee may be permitted to withdraw the appeal.
ITA Nos.987 & 988 /Chny/2020 ITA Nos.646/Chny/2018 & 3346 /Chny/2018 3
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 in the all the appeals, except in ITA No.3346/Chny/2018 since, the ld. Counsel for the assessee has submitted that Form 3 would be submitted as and when it was issued for the 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.
ITA Nos.987 & 988 /Chny/2020 ITA Nos.646/Chny/2018 & 3346 /Chny/2018 4
8. In the result, all the four appeals filed by the assessees are dismissed as withdrawn.
Order pronounced on the 03rd May, 2021 at Chennai.
Sd/- Sd/-
( ी जी मंजूनाथा) (वी दु गा राव)
(G. MANJUNATHA) (V. DURGA RAO)
लेखा सद /ACCOUNTANT MEMBER याियक सद य/JUDICIAL MEMBER
चे ई/Chennai, दनांक/Dated: 03rd 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