Kantilal Jain, CHENNAI V. ITO, CHENNAI

ITA 1135/CHNY/2017

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6685 (ITAT-CHENNAI)
• Duration Of Justice: 4 year(s) 10 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 04-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause; Condonation of delay

Judgement Text

आयकर अपील सं./ITA No.1135/Chny/2017 िनधा रण वष /Assessment Year: 2011-12 Mr.Kantilal Jain, No.25/2, Narayana Mudali Street, Sowcarpet, Chennai. v. The Income Tax Officer, Non-Corporate Ward-5(1), Chennai. [PAN: AFVPK 2070 A] (अपीलाथ /Appellant) ( थ /Respondent) अपीलाथ की ओर से/ Appellant by : Mr.S.Sridhar, Adv. थ की ओर से /Respondent by : Mr.G. Johnson, Addl.CIT सुनवाई की तारीख/Date of Hearing : 17.03.2022 घोषणा की तारीख /Date of Pronouncement : 17.03.2022 आदेश / O R D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER: This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-5, Chennai, dated 14.12.2016 and pertains to assessment year 2011-12. 2. We find that appeal filed by assessee is barred by limitation of 68 days, for which, necessary petition for condonation of delay explaining the reasons for the delay has been filed. The learned counsel submitted that assessee could not file appeal within the time allowed under the Act, therefore, delay may be condoned. Having heard both sides and considered the petition filed by the assessee for condonation of delay, आयकर अपीलीय अिधकरण, ’डी’ "ायपीठ, चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI ी वी. दुगा राव, माननीय ाियक सद एवं +ी जी. मंजूनाथा, माननीय लेखा सद, के सम BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER ITA No.1135 /Chny/2017 :: 2 :: we are of the considered view that reasons given by assessee for not filing the appeal within the time allowed under the Act, comes under reasonable cause as provided under the Act for condonation of delay and hence, delay in filing of above appeal is condoned and appeal filed by the assessee is admitted for adjudication. 3. We have heard learned counsel for the assessee and learned DR and also perused the materials available on record. At the time of hearing, learned counsel for the assessee has filed a letter along with Form Nos.3 & 4 issued by the Department under ‘Vivad se Vishwas Scheme, 2020’ and submitted that the assessee has availed the VSVS scheme to settle its pending disputes. The ld. counsel for the assessee further submitted that the Department has accepted application filed by the assessee and issued Form Nos.3 & 4 quantifying amount of taxes payable under VSVS scheme. Therefore, the ld. counsel for the assessee submitted that the appeal filed by the assessee may be dismissed as withdrawn. The ld. DR, on the other hand, has no objection for dismissing the appeal as the Designated Authority has issued Form Nos.3 & 4. Therefore, considering fact that the assessee has filed application for withdrawal of appeal and has also filed Form Nos.3 & 4 issued by the Department, we dismiss appeal filed by the assessee as withdrawn. However, a liberty is given to the assessee to restore the ITA No.1135 /Chny/2017 :: 3 :: appeal, in case application filed by the assessee before the Designated Authority, is rejected for any reason. 4. In the result, appeal filed by the assessee is dismissed as withdrawn. Order pronounced on the 17 th day of March, 2022, in Chennai. Sd/- (वी. दुगा राव) (V. DURGA RAO) "ाियक सद,/JUDICIAL MEMBER Sd/- (जी. मंजूनाथा) (G. MANJUNATHA) लेखा सद,/ACCOUNTANT MEMBER चे%ई/Chennai, िदनांक/Dated: 17 th March, 2022. TLN आदेश की ितिलिप अ-ेिषत/Copy to: 1. अपीलाथ /Appellant 4. आयकर आयु./CIT 2. थ /Respondent 5. िवभागीय ितिनिध/DR 3. आयकर आयु. (अपील)/CIT(A) 6. गाड फाईल/GF