Income Tax Appellate Tribunal - Chennai
Siemens Limited(Sucessor In Interest ... vs Dcit, Corporate Circle-6(2), Chennai on 29 June, 2021
आयकर अपीलीय अिधकरण, 'डी' यायपीठ, चे ई।
IN THE INCOME TAX APPELLATE TRIBUNAL
'D' BENCH: CHENNAI
ी वी दु गा राव, ाियक सद एवं ी एस जयरामन, लेखा सद , के सम
BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND
SHRI S. JAYARAMAN, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.1881/Chny/2011
िनधारण वष /Assessment Years: 2007-08
M/s. Siemens Limited, The Asst. Commissioner of
(successor in interest to Siemens Vs. Income Tax,
Building Technologies Pvt. Ltd.,) Company Circle-VI(3),
Birla Aurora, Level 21, Plot No.1080, Chennai.
Dr. Annie Besant Road,
Worli, Mumbai - 400 030.
[PAN: AAACS 0764L] ( यथ /Respondent)
आयकर अपील सं./ITA Nos. 1368/Chny/2016 & 210/Chny/2018
िनधारण वष /Assessment Years: 2008-09 & 2009-10
M/s. Siemens Limited, The Asst./Dy. Commissioner of
(successor in interest to Siemens Vs. Income Tax,
Building Technologies Pvt. Ltd.,) Company Circle-VI(3)/
Birla Aurora, Level 21, Plot No.1080, Corporate Circle-VI(2),
Dr. Annie Besant Road, Chennai.
Worli, Mumbai - 400 030.
[PAN: AAACS 0764L] ( यथ /Respondent)
(अपीलाथ /Appellant)
अपीलाथ क ओर से/ Appellant by : None
यथ क ओर से /Respondent by : Mr. G. Srinivasa Rao, CIT
सुनवाई क तारीख/Date of Hearing : 29.06.2021
घोषणा क तारीख /Date of Pronouncement : 29.06.2021
ITA No.1881/Chny/2011 and ITA Nos.1368/Chny/2016 &
210/Chny/2018
2
आदेश / O R D E R
PER SHRI V. DURGA RAO, JUDICIAL MEMBER:
These three appeals filed by the assessee are directed against the orders of the Asst. Commissioner of Income Tax, CompanyCircle- VI(3), Chennai dated 26.09.2011 for A.Y 2007-08 and the Learned Commissioner of Income Tax (Appeals)-15, Chennai dated 23.02.2016 & 27.09.2017 relevant to the assessment years 2008-09 and 2009-10 respectively.
2. When these appeals were taken up for hearing, none appeared on behalf of the assessee. The learned counsel for the assessee vide letter dated 09.04.2021 has submitted that the assessee has opted to avail the Vivad-se-Vishwas Scheme 2020 and Form No.3 was also issued in all the appeals. He has also submitted that he may be permitted to withdraw the appeals.
3. On the other hand the learned Departmental Representative has not raised any objection to the submissions of the learned Counsel for the assessee.
4. We have heard both the sides through video conferencing, perused the materials available on record and gone through the orders of the authorities below.
ITA No.1881/Chny/2011 and ITA Nos.1368/Chny/2016 &
210/Chny/2018 3
5. In this case, the assessee has opted for the Vivad-se-Vishwas Scheme 2020 and the Designated Authority has issued Form No.3 in all the appeals for the settlement of pending tax dispute. Accordingly, it prayed that it may be permitted to withdraw the appeals.
6. In view of the submissions of the assessee, the appeals filed by the assessee are 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.
7. In the result, all the three appeals filed by the assessee are dismissed as withdrawn.
Order pronounced on the 29th June, 2021 at Chennai.
Sd/- Sd/-
(एस. जयरामन) (वी दु गा राव)
(S. JAYARAMAN) (V. DURGA RAO)
ले खा सद /ACCOUNTANT MEMBER याियक सद य/JUDICIAL MEMBER
चे ई/Chennai, दनांक/Dated: 29th June, 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