IOG AND GOVT. HOSPITAL FOR WOMEN AND CHILDREN EMPLOYEE CO-OP THRIFT,CHENNAI V. ITO, WARD-9(1), CHENNAI

ITA 400/CHNY/2025

AI Insights

The case involves the IOG and Govt. Hospital for Women and Children Employee Cooperative Thrift & Credit Society, which appealed against an order from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The appeal was initially delayed by 7 days due to the assessee not receiving a physical copy of the CIT(A)'s order, which was only sent via email to their consultant. The tribunal condoned the delay upon finding sufficient reason for it. Subsequently, the assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and communicated this decision via email on the same day as the hearing. Consequently, the tribunal dismissed the appeal with the provision to reinstate it depending on the outcome of the scheme application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 313018 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-05-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GOWTHAMI MANIVASAGAM

Judgement Text

"आयकर अपीलȣय अͬधकरण, ‘बी’ Ûयायपीठ, चेÛनई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI Įी जॉज[ जॉज[ क े, उपाÚय¢ एवं Įी अिमताभ शु᭍ला, लेखा सदèय क े सम¢ BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 400/CHNY/2025 िनधाᭅरण वषᭅ/Assessment Year:2016-17 IOG and Govt. Hospital for Women and Children Employee Cooperative Thrift 2 Credit Society, Pantheon Road, Egmore, Chennai -600 008. PAN: AABAI 0168F Vs. The Income Tax Officer, Ward 9(1), Chennai. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : None ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Ms. Gowthami Manivasagam, JCIT सुनवाई कᳱ तारीख/Date of Hearing : 01.05.2025 घोषणा कᳱ तारीख/Date of Pronouncement : 01.05.2025 आदेश /O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal at the instance of the assessee is directed against the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi order dated 18.11.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2016-17. - 2 - ITA No.400/CHNY/2025 2. There is a delay of 7 days in filing the appeal. The assessee has filed affidavit for condonation of delay, stating therein the reason for belated filing of this appeal. The reasons stated in the affidavit for belated filing is that the assessee has not received the physical copy of the CIT(A)’s order. The CIT(A)’s order has been sent only through e-mail to the email-id of the consultant engaged by the assessee society for filing returns and handling related compliance. Subsequently, the assessee came to know about the order passed by the CIT(A) only while checking the income tax portal during the course of filing the return of income for the current financial year. Then, immediately the assessee filed the appeal before the Tribunal, which has resulted in delay of 7 days. On perusal of the aforesaid reason stated, we are of the view that the assessee cannot be faulted for non-filing the appeal on time. There is sufficient reason and no latches can be attributed to the assessee for belated filing of this appeal. Hence, we condone the delay in filing the appeal and proceed to dispose off the appeal on merits. 3. At the time of hearing, we noticed that the Ld.AR for the assessee has filed copy of Form 1 filed under Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV 2024) and stated that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 vide email - 3 - ITA No.400/CHNY/2025 dated 01.05.2025. In light of the above, we dismiss the appeal of the assessee with a liberty to reinstate the appeal if his application under Direct Tax Vivad Se Vishwas Scheme, 2024, is not accepted. 4. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court at the time of hearing on 1st May, 2025 at Chennai. Sd/- Sd/- (अͧमताभ शुÈला) (AMITABH SHUKLA) लेखा सदèय/ACCOUNTANT MEMBER (जॉज[ जॉज[ क े) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT चेÛनई/Chennai, Ǒदनांक/Dated, the 1st May, 2025 RSR आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to: 1. अपीलाथȸ/Appellant 2. Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Chennai 4. ͪवभागीय ĤǓतǓनͬध/DR 5. गाड[ फाईल/GF. "