Income Tax Appellate Tribunal - Chennai
Vme Infrastructure Pvt Ltd., Chennai vs Ito Corporate Ward 3(4), Chennai on 9 August, 2021
आयकर अपीलीय अिधकरण, 'बी' ायपीठ, चे ई।
IN THE INCOME TAX APPELLATE TRIBUNAL
'B' BENCH: CHENNAI
वी दु गाराव, ाियक सद एवं ी एस जयरामन, लेखासद , के सम%
BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND
SHRI S. JAYARAMAN, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.483/Chny/2019
िनधारण वष /Assessment Year: 2011-12
M/s. VME Infrastructure Pvt. Ltd., The Income Tax Officer,
No.364, Pilliyar Koil Street, Corporate Ward-3(4),
Paneer Nagar, Mogappair West, Vs. Chennai.
Chennai-600 037.
[PAN: AACCV 5587E]
(अपीलाथ(/Appellant) ()*थ(/Respondent)
अपीलाथ( की ओर से / Appellant by : Mr. T. Vasudevan, Advocate
)*थ( की ओर से /Respondent by : Mr. Suresh Periasamy, JCIT
सुनवाई की तारीख/Date of Hearing : 09.08.2021
घोषणाकी तारीख /Date of Pronouncement : 09.08.2021
आदे श / O R D E R
Per V. Durga Rao, Judicial Member:
This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)-11, Chennai in I.T.A No.325/14-15 dated 13.12.2018 relevant to the Assessment Year 2011-12.
I.T.A No.483/Chny/2019
:- 2 -:
2. The appeal filed by the assessee is delayed by 03 days, for which, the assessee has filed 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 in filing of the appeal stands condoned and the appeal is admitted for adjudication.
3. When this appeal is taken up for hearing, vide letter dated 09.08.2021, the learned Counsel for the assessee has submitted that the assessee has opted to avail the Vivad-se-Vishwas Scheme 2020 and Form No.3 was also issued. He has also submitted that he may be permitted to withdraw the appeal.
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.
6. In this case, the assessee has opted for the Vivad-se-Vishwas Scheme 2020 and the Designated Authority has issued Form No.3 for I.T.A No.483/Chny/2019 :- 3 -:
the settlement of pending tax dispute. Accordingly, it prayed that it may be permitted to withdraw the appeal.
7. In view of the submissions of the assessee, the appeal filed by the assessee is permitted to be withdrawn.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, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced on 09th August, 2021 in Chennai.
Sd/- Sd/-
(एस. जयरामन) (वी दु गा राव)
(S. JAYARAMAN) (V. DURGA RAO)
लेखा सद /ACCOUNTANT MEMBER याियक सद य/JUDICIAL MEMBER
चे ई/Chennai, दनांक/Dated: 09th August, 2021. EDN/-
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 फाईल ितिनिध/DR 6. गाड /GF