Hamir Sampat - HUF, CHENNAI v. ITO Non Corporate Ward 9(1), CHENNAI

ITA 267/CHNY/2019 | 2014-2015
Pronouncement Date: 16-03-2021 | Result: Dismissed

Appeal Details

RSA Number 26721714 RSA 2019
Assessee PAN AABHH6038N
Bench Chennai
Appeal Number ITA 267/CHNY/2019
Duration Of Justice 2 year(s) 1 month(s) 11 day(s)
Appellant Hamir Sampat - HUF, CHENNAI
Respondent ITO Non Corporate Ward 9(1), CHENNAI
Appeal Type Income Tax Appeal
Pronouncement Date 16-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 16-03-2021
Last Hearing Date 24-09-2019
First Hearing Date 05-10-2020
Assessment Year 2014-2015
Appeal Filed On 04-02-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI . . . BEFORE SHRI DUVVURU R.L. REDDY JUDICIAL MEMBER AND SHRI S. JAYARAMAN ACCOUNTANT MEMBER ./ ITA NO.267/CHNY/2019 /ASSESSMENT YEAR: 2014-15 M/S. HAMIR SAMPAT (HUF) NO.191 DAMELLOWS ROAD CHOOLAI CHENNAI-600 112. VS. THE INCOME TAX OFFICER NON-CORPORATE WARD-9(1) CHENNAI. [PAN:AABHH 6038 N] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR.SANJIV KUMAR SHAH CA /RESPONDENT BY : MR.G.JOHNSON ADDL.CIT /DATE OF HEARING : 15.03.2021 /DT. OF PRONOUNCEMENT : 16.03.2021 / O R D E R PER DUVVURU R.L. REDDY JUDICIAL MEMBER: THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDER O F THE COMMISSIONER OF INCOME TAX (APPEALS)-10 CHENNAI IN ITA NO.105/ 17-18/CIT(A)-10 DATED 30.11.2018 FOR THE AY 2014-15. 2. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING THE L EARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS OP TED TO AVAIL THE VIVAD-SE-VISHWAS SCHEME 2020 AND FORM NO.3 WAS ALSO ISSUED. HE HAS SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL. ITA NO.267/CHNY/2019 :- 2 -: 3. ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPRE SENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE LEAR NED COUNSEL FOR THE ASSESSEE. 4. WE HAVE HEARD BOTH THE SIDES PERUSED THE MATERI ALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITI ES BELOW. 5. IN THIS CASE THE ASSESSEE HAS OPTED FOR THE VIV AD-SE-VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORM NO.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE. ACCORDINGLY HE PRAYED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 6. IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE THE APPEAL FILED BY THE ASSESSEE IS PERMITTED TO BE WITHDRAWN.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 APPR OPRIATE APPLICATION IN THE EVENT OF ANY INJUSTICE CAUSED TO THE ASSESSEE I N RESPECT OF THE SETTLEMENT OF DISPUTE RELATING TO THE VIVAD-SE-VISH WAS SCHEME 2020. 7. IN THE RESULT THE APPEAL OF THE ASSESSEE IN ITA NO.267/CHNY/2019 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 16 TH DAY OF MARCH 2021 IN CHENNAI. SD/- SD/- ( . ) (S. JAYARAMAN) /ACCOUNTANT MEMBER ( . . ) (DUVVURU R.L. REDDY) /JUDICIAL MEMBER ITA NO.267/CHNY/2019 :- 3 -: /CHENNAI /DATED: 16 TH MARCH 2021. TLN ! /COPY TO: 1. /APPELLANT 4. $ /CIT 2. /RESPONDENT 5. /DR 3. $ ( ) /CIT(A) 6. /GF