Income Tax Appellate Tribunal - Chennai
Sri Vigneswara Foundry, Coimbatore vs Dcit, Ncc-1, , Coimbatore on 1 April, 2021
आयकर अपीलीय अिधकरण, 'सी' ायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' 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 Years M/s. Attar Mohamed The Asst.
Dawood & Co., Commissioner of
New No.9, Old No.4, Income Tax,
1. 2789/Chny/2015 2016-17 Owilya Sahib Street, Non Corporate
3rd Lane, Ellis Road, Circle-9(1), Chennai.
Anna Salai,
Chennai - 600 002.
[PAN:AAIFA 7091F]
अपीलाथ क ओर से/ Appellant by : None
यथ क ओर से /Respondent by : Shri G Johnson, Addl. CIT
M/s. Pioneer Financial The Asst.
Services, Commissioner of
2. 846/Chny/2019 2013-14 17-A, Boopathy Income Tax,
Buildings, Virudhunagar Circle,
Virudhunagar, Virudhunagar.
Sivakasi - 626 123.
[PAN: AAAFP 8884F]
अपीलाथ क ओर से
/ Appellant by : Shri N. Arjun Raj, C.A यथ क ओर से /Respondent by : Shri G. Johnson, Addl. CIT Shri Subramanian Nair The Asst.
Ravi, Commissioner of
Plot No.1042, Anna Income Tax,
3. 956/Chny/2019 2015-16 Nagar West Extension, Non-Corporate
Chennai - 600 101. Circle-7(1), Chennai [PAN: AABPR 9273R ] अपीलाथ क ओर से/ Appellant by : Shri K.S. Lakshmi Narayanan, C.A यथ क ओर से /Respondent by : Shri G. Johnson, Addl. CIT Smt. Vanibai Jasrajji, The Income 78, NSC Bose Road, Tax Officer, Sowcarpet, Non-Corporate
4. 2776/Chny/2018 2014-15 Chennai - 600 079. Ward-6(4), [PAN: ABXPV 7936Q] Chennai अपीलाथ क ओर से/ Appellant by : Shri K. Ramu, ITO (Retd.) यथ क ओर से /Respondent by : Shri G. Johnson, Addl. CIT ITA Nos.2789/Chny/2019 & 15 others (VSVS) :- 2 -:
Mrs. Neelam Singhvi, The Income
31, General Muthiah Street, Tax Officer,
Sowcarpet, Non-Corporate
5. 2178/Chny/2017 2013-14 Chennai - 600 006. Ward-5(2),
[PAN: AACPN 4651L] Chennai
अपीलाथ क ओर से/ Appellant by : Shri Samdariya Fateh Chand, C.A
यथ क ओर से /Respondent by : Shri G. Johnson, Addl. CIT
M/s. Sri Vigneswara The Dy.
Foundry, Commissioner
A-1095, Avanashi Road, of Income Tax,
6. 2822/Chny/2019 2012-13 P.N. Palayam, Non-Corporate
Coimbatore - 641 037. Circle-1,
[PAN: AALFS 5096H] Coimbatore.
अपीलाथ क ओर से
/ Appellant by : Shri S. Sridhar, Advocate यथ क ओर से /Respondent by : Shri G. Johnson, Addl. CIT Shri Kamalesh Shantilal The Asst.
Jain, Commissioner
20, Lattice, Waddels Road, of Income Tax,
7. 508/Chny/2019 2012-13 Kilpauk, Non-Corporate
& 2013-14 Chennai- 600 010. Ward-10(1), 509/Chny/2019 [PAN: AAFPJ 2745J] Chennai अपीलाथ क ओर से/ Appellant by : Shri Kamlesh Shantilal Jain, Assessee यथ क ओर से /Respondent by : Shri G. Johnson, Addl. CIT Smt. Janagamagarajan The Income Jansirani, Tax Officer, No.19-J7, Indira Nagar Ward-2(3),
8. 2776/Chny/2019 2011-12 Extension, Thuraiyur, Trichy.
Trichy District-621 010.
[PAN: AJHPJ 0587H] अपीलाथ क ओर से/ Appellant by : Shri N. Arjun Raj, C.A यथ क ओर से /Respondent by : Shri G. Johnson, Addl. CIT M/s. Southern Digital The Income Screenz India Pvt. Ltd., Tax Officer, (Merged with UFO Moviez Corporate India Limited w.e.f appointed Ward-6(2),
9. 507/Chny/2019 2013-14 date 01.07.2016) Chennai.
UFO Moviez India Ltd.,
178/3 & 4, JB Towers,
Kumaran Colony Main
Road, Vadapalani,
Chennai - 600 026.
[PAN: AAMCS 1193H ]
अपीलाथ क ओर से/ Appellant by : None
यथ क ओर से /Respondent by : Shri G. Johnson, Addl. CIT
ITA Nos.2789/Chny/2019 & 15 others (VSVS)
:- 3 -:
Late Shri T.M. The Income
132/Chny/2018 2006-07 Subramaniam, Rep. by Tax Officer,
133/Chny/2018 2007-08 L/H Shri T.M.S Sivakumar, Non Corporate
10. 134/Chny/2018 2008-09 No.14/2 Mancholai Street, Ward-1(1),
135/Chny/2018 2009-10 Kalaimagal Nagar, Chennai.
136/Chny/2018 2010-11 Ekkattuthangal,
137/Chny/2018 2011-12 Chennai - 600 032.
[PAN: BFTPS 2156A]
अपीलाथ क ओर से / Appellant by : P. Ranga Ramanujam, C.A
ओर से
यथ क /Respondent by : Shri G. Johnson, Addl. CIT
सुनवाई तारीख/Date of Hearing
क : 01.04.2021
घोषणा तारीख /Date of Pronouncement क : 01.04.2021 आदे श / O R D E R PER BENCH:
This bunch of 16 appeals filed by different assessees are directed against the orders of learned Commissioner of Income Tax (Appeals), Chennai, Madurai, Coimbatore & Tiruchirapalli even dated 31.07.2019 / 01.03.2019 / 23.01.2019 / 09.07.2018 / 28.06.2017 / 28.09.2017 / 28.12.2018 / 12.09.2019 / 31.12.2018 / 30.01.2017 for respective assessment years.
2. The appeal filed by the assessee in ITA No.2822/Chny/2019 is delayed by 676 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 676 days in filing of the appeal stands condoned and the appeal is admitted for adjudication.ITA Nos.2789/Chny/2019 & 15 others (VSVS)
:- 4 -:
3. None appeared on behalf of the assessee in ITA Nos.
2789/Chny/2015 for AY 2016-17 & 507/Chny/2019 for AY 2013-14. When these appeals are taken up for hearing, vide letters dated 11.03.2021, 19.03.2021,15.03.2021, 22.03.2021, 18.03.2021, 27.03.2021, 22.03.2021, 15.03.2021, 16.03.2021 & 03.03.2021 respectively, the learned Counsels for the assessees have submitted that all the assessees in the above appeals 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.
4. The appeal in ITA No.956/Chny/2019 for AY 2015-16, the learned counsel for the assessee has submitted that the assessee paid the dues under Vivad Se Vishwas Scheme and the designated authority has issued Form No.5 on 16.12.2020. Thus, it was prayed for withdrawal of the appeal filed by the assessee.
5. On the other hand the learned Departmental Representative has not raised any objection to the submissions of the learned Counsels for the Assessees.
6. 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 Nos.2789/Chny/2019 & 15 others (VSVS)
:- 5 -:
7. 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 settlement of pending tax dispute as well as Form No.5 in ITA No.956/Chny/2019, wherein the assessee has paid the dues. Accordingly, the assessees in all the appeals prayed that they may be permitted to withdraw the appeals.
8. 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.
9. In the result, all the above appeals filed by the assessees are dismissed as withdrawn.
Order pronounced on 01st April, 2021 in Chennai.
Sd/- Sd/-
( ी जी मं जूनाथा) (वी दु गा राव)
(G. MANJUNATHA) (V. DURGA RAO)
लेखा सद /ACCOUNTANT MEMBER याियक सद य/JUDICIAL MEMBER
चे ई/Chennai, दनांक/Dated: 01st April, 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.गा फाईल ड /GF