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DISPOSED

Pioneer Financial Services Sivakasi vs ACIT Virudhunagar Circle Virudhunagar

Case NumberITA 846/CHNY/2019

Date of Filing29 Mar 2019

Case TypeIncome Tax Appeal|ITA

Last Hearing--

Court⚖️ Income Tax ↗

State--

City--

Year of Filing2019

Petitioner

Pioneer Financial Services Sivakasi

Respondent

ACIT Virudhunagar Circle Virudhunagar

Pioneer Financial Services Sivakasi vs ACIT Virudhunagar Circle Virudhunagar (Case No. ITA 846/CHNY/2019) is listed in the Income Tax, filed on 29 Mar 2019. The case was disposed of. 1 order has been issued in this matter.

1APR 2021
judgement
Order No: N/A
View Order ↗

आयकर अपीलीय अिधकरण, ‘सी’ ायपीठ, चेई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI ी वी दुगा राव, ाियक सद एवं ी जी मंजूनाथा, लेखा सद के सम BEFORE SHRI V.

DURGA RAO, JUDICIAL MEMBER AND SHRI G.

MANJUNATHA, ACCOUNTANT MEMBER Sl.

No. आयकर अपील सं./ ITA Number िनधारण वष/ Assessment Years अपीलाथ/ Appellant थ / Respondent 1.

2789/Chny/2015 2016-17 M/s.

Attar Mohamed Dawood & Co., New No.9, Old No.4, Owilya Sahib Street, 3rd Lane, Ellis Road, Anna Salai, Chennai – 600 002. [PAN:AAIFA 7091F] The Asst.

Commissioner of Income Tax, Non Corporate Circle-9(1), Chennai. अपीलाथ क ओर से/ Appellant by : None यथ क ओर से /Respondent by : Shri G Johnson, Addl.

CIT 2.

846/Chny/2019 2013-14 M/s.

Pioneer Financial Services, 17-A, Boopathy Buildings, Virudhunagar, Sivakasi – 626 123. [PAN: AAAFP 8884F] The Asst.

Commissioner of Income Tax, Virudhunagar Circle, Virudhunagar. अपीलाथ क ओर से/ Appellant by : Shri N.

Arjun Raj, C.A यथ क ओर से /Respondent by : Shri G.

Johnson, Addl.

CIT 3.

956/Chny/2019 2015-16 Shri Subramanian Nair Ravi, Plot No.1042, Anna Nagar West Extension, Chennai – 600 101. [PAN: AABPR 9273R ] The Asst.

Commissioner of Income Tax, Non-Corporate Circle-7(1), Chennai अपीलाथ क ओर से/ Appellant by : Shri K.S.

Lakshmi Narayanan, C.A यथ क ओर से /Respondent by : Shri G.

CIT 4.

2776/Chny/2018 2014-15 Smt.

Vanibai Jasrajji, 78, NSC Bose Road, Sowcarpet, Chennai – 600 079. [PAN: ABXPV 7936Q] The Income Tax Officer, Non-Corporate Ward-6(4), Chennai अपीलाथ क ओर से/ Appellant by : Shri K.

Ramu, ITO (Retd.) यथ क ओर से /Respondent by : Shri G.

CIT ITA Nos.2789/Chny/2019 & 15 others (VSVS) :- 2 -: 5.

2178/Chny/2017 2013-14 Mrs.

Neelam Singhvi, 31, General Muthiah Street, Sowcarpet, Chennai – 600 006. [PAN: AACPN 4651L] The Income Tax Officer, Non-Corporate Ward-5(2), Chennai अपीलाथ क ओर से/ Appellant by : Shri Samdariya Fateh Chand, C.A यथ क ओर से /Respondent by : Shri G.

CIT 6. dl.

CIT 6.

2822/Chny/2019 2012-13 M/s.

Sri Vigneswara Foundry, A-1095, Avanashi Road, P.N.

Palayam, Coimbatore – 641 037. [PAN: AALFS 5096H] The Dy.

Commissioner of Income Tax, Non-Corporate Circle-1, Coimbatore. अपीलाथ क ओर से/ Appellant by : Shri S.

Sridhar, Advocate यथ क ओर से /Respondent by : Shri G.

CIT 7.

508/Chny/2019 & 509/Chny/2019 2012-13 2013-14 Shri Kamalesh Shantilal Jain, 20, Lattice, Waddels Road, Kilpauk, Chennai- 600 010. [PAN: AAFPJ 2745J] The Asst.

Commissioner of Income Tax, Non-Corporate Ward-10(1), Chennai अपीलाथ क ओर से/ Appellant by : Shri Kamlesh Shantilal Jain, Assessee यथ क ओर से /Respondent by : Shri G.

CIT 8.

2776/Chny/2019 2011-12 Smt.

Janagamagarajan Jansirani, No.19-J7, Indira Nagar Extension, Thuraiyur, Trichy District-621 010. [PAN: AJHPJ 0587H] The Income Tax Officer, Ward-2(3), Trichy. अपीलाथ क ओर से/ Appellant by : Shri N.

CIT 9.

507/Chny/2019 2013-14 M/s.

Southern Digital Screenz India Pvt.

Ltd., (Merged with UFO Moviez India Limited w.e.f appointed date 01.07.2016) UFO Moviez India Ltd., 178/3 & 4, JB Towers, Kumaran Colony Main Road, Vadapalani, Chennai – 600 026. [PAN: AAMCS 1193H ] The Income Tax Officer, Corporate Ward-6(2), Chennai. अपीलाथ क ओर से/ Appellant by : None यथ क ओर से /Respondent by : Shri G.

CIT ITA Nos.2789/Chny/2019 & 15 others (VSVS) :- 3 -: 10.

132/Chny/2018 133/Chny/2018 134/Chny/2018 135/Chny/2018 136/Chny/2018 137/Chny/2018 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 Late Shri T.M.

Subramaniam, Rep. by L/H Shri T.M.S Sivakumar, No.14/2 Mancholai Street, Kalaimagal Nagar, Ekkattuthangal, Chennai – 600 032. [PAN: BFTPS 2156A] The Income Tax Officer, Non Corporate Ward-1(1), Chennai. अपीलाथ क ओर से/ Appellant by : P.

Ranga Ramanujam, C.A यथ क ओर से /Respondent by : Shri G.

CIT सुनवाई क तारीख/Date of Hearing : 01.04. g : 01.04.2021 घोषणा क तारीख /Date of Pronouncement : 01.04.2021 आदेश / 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. essees.

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.