Income Tax Appellate Tribunal - Chennai
Dcit, Central Circle-2(3), Chennai vs C L Raghunathan, Vellore on 15 February, 2021
आयकर अपीलीय अधधकरण, 'बी' न्यायपीठ, चेन्नई।
IN THE INCOME TAX APPELLATE TRIBUNAL
'B' BENCH: CHENNAI
श्री वी दु गाा राव, न्याधयक सदस्य एवं श्री जी मंजूनाथा, लेखा सदस्य के समक्ष
BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND
SHRI G. MANJUNATHA, ACCOUNTANT MEMBER
आयकर अपील सं./I.T.A No.137/Chny/2019
Assessment Year: 2015 - 2016
The Deputy Commissioner of Income Shri P. Kowshik,
Tax, L/H of Shri C.L. Prabhakaran,
Central Circle - 2 (3), Vs. No.119, Cutchery Street,
No.46, Nungambakkam High Road, Thirupathur, Vellore - 635 601. T.N
Chennai - 600 034 [PAN: AAKPP 1066B]
(अपीलार्थी/Appellant) (प्रत्यथी/Respondent)
आयकर अपील सं./I.T.A No.138/Chny/2019
Assessment Year: 2015 - 2016
The Deputy Commissioner of Income Shri C.L. Sukumar
Tax, No.18/2, KAP Thirunatha,
Central Circle - 2 (3), Vs. Mudaliar Street,
No.46, Nungambakkam High Road, Thirupathur,Vellore - 635 601. T.N
Chennai - 600 034 [PAN: ABCPS 0661C]
(अपीलार्थी/Appellant) (प्रत्यथी/Respondent)
आयकर अपील सं./I.T.A No.139/Chny/2019
Assessment Year: 2015 - 2016
The Deputy Commissioner of Income Shri C.L. Raghunathan
Tax, No.18/2, KAP Thirunatha,
Central Circle - 2 (3), Vs. Mudaliar Street,
No.46, Nungambakkam High Road, Thirupathur,Vellore - 635 601. T.N
Chennai - 600 034 [PAN: AAHPR 9098L]
(अपीलार्थी/Appellant) (प्रत्यथी/Respondent)
अपीलाथी की ओर से/ Appellant by : Mr. Suresh Periasamy, JCIT
प्रत्यथी की ओर से /Respondent by : Mr. T. Vasudevan, Advocate
I.T.A Nos.137, 138 & 139/Chny/2019
:- 2 -:
सुनवाई की तारीख/Date of Hearing : 11.02.2021
घोषणा की तारीख /Date of Pronouncement : 15.02.2021
आदे श / O R D E R
PER V. DURGA RAO, JUDICIAL MEMBER:
These appeals filed by the Revenue are against the order of the learned Commissioner of Income Tax (Appeals)-18 in I.T.A. No.341/17-18, I.T.A. No.146/17-18 and I.T.A. No.153/17-18 all dated 01.10.2018 relevant to the Assessment Year 2015 - 2016 respectively.
2. When these appeals were taken up for hearing, the learned Counsel for the Assessee has submitted that all the Assessees has opted to avail the Vivad-se-Vishwas Scheme 2020 and Form No.3 was also issued by the Designated Authority. He has 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.
I.T.A Nos.137, 138 & 139/Chny/2019 :- 3 -:
5. In these cases, all the Assessees have opted for the Vivad-se-Vishwas Scheme 2020 and the Designated Authority has issued Form No.3 for the settlement of pending tax dispute. Accordingly, the learned Counsel for the Assessee prayed that he may be permitted to withdraw the appeals.
6. 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.
7. In the result, all the three appeals filed by the Revenue in I.T.A. No.137, 138 & 139 /Chny/2019 are dismissed as withdrawn.
Order pronounced on 15th February, 2021 in Chennai.
Sd/- Sd/-
(श्री जी मंजूनाथा) (वी दु गाा राव)
(G. MANJUNATHA) (V. DURGA RAO)
लेखा सदस्य/ACCOUNTANT MEMBER न्याययक सदस्य/JUDICIAL MEMBER
चेन्नई/Chennai,
धदनां क/Dated: 15th February, 2021
IA, Sr. PS
आदे श की प्रधतधलधप अग्रेधषत/Copy to: 1. अपीलाथी/Appellant
2. प्रत्यथी/Respondent
3. आयकर आयुक्त (अपील)/CIT(A)
4. आयकर आयुक्त/CIT
5. धवभागीय प्रधतधनधध/DR
6. गार्ा फाईल/GF