DHANAPALAN PAVAI SUJATHA, CHENNAI V. ITO, Chennai

ITA 139/CHNY/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 2877 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 28-04-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263; 20

Judgement Text

आयकर अपीलीय अिधकरण, ‘ए’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ŵी वी. दुगाŊ राव, Ɋाियक सद˟ एवं ŵी मनोज कु मार अŤवाल, लेखा सद˟ के समƗ । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. No.139/Chny/2021 िनधाŊरण वषŊ/Assessment Year: 2016-17 Dhanapalan Pavai Sujatha, 2/560, Sundeep East I Main Road, Chinna Neelangarai, Chennai 600 041. [PAN:AABPS2005E] Vs. The Income Tax Officer, Non Corporate Ward 15(1), Wanaparthy Bock, 121 Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri I. Dinesh, Advocate ŮȑथŎ की ओर से/Respondent by : Shri M. Rajan, CIT सुनवाई की तारीख/ Date of hearing : 27.04.2022 घोषणा की तारीख /Date of Pronouncement : 06.05.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order of the ld. Principal Commissioner of Income Tax, Chennai-3, dated 26.03.2021 relevant to the assessment year 2016-17 passed under section 263 of the Income Tax Act, 1961 [“Act” in short]. 2. The appeal filed by the assessee is delayed by 20 days in filing the appeal before the Tribunal due to outbreak of COVID-19 pandemic and accordingly, the delay is condoned and admitted the appeals for I.T.A. No.139/Chny/21 2 adjudication. 3. When the appeal was taken up for hearing, the ld. Counsel for the assessee has filed dated 25.04.2022, wherein, it was stated as under: Sub: Withdrawal of appeal in ITA No. 131 of 2021 before the ‘A’ Bench of this Hon’ble Tribunal in the case of Dhanapalan Pavai Sujatha for the A.Y. 2016-17. The above mentioned appeal is posted for hearing before the “A” Bench of this Hon’ble Tribunal on 27.04.2022 (item No. 19). The same was filed challenging the order u/s. 263 of the Act passed by the Principal Commissioner of Income Tax, Chennai – 3 dated 26.03.2021 wherein the Ld. PCIT directed the Assessing Officer to examine the claim of the assessee regarding exempt income from sale of agricultural land. It is now submitted that the Assessing Officer in his order u/s. 143(3) r.w.s. 263 dated 02.07.2021, after examining the issue in detail, has allowed the claim of the assessee, accepting the income returned as such. The copy of the order is attached herewith. In view of this, the appeal mentioned above becomes infructuous and we pray that suitable orders may be passed.” 4. The ld. Counsel for the assessee has submitted that the assessee may be permitted to withdraw the appeal, against which, the ld. DR has not opposed to the submissions of the ld. Counsel. In view of the above, the appeal filed by the assessee is dismissed as withdrawn. I.T.A. No.139/Chny/21 3 5. In the result, the appeal filed by the assessee is dismissed. Order pronounced on 06 th May, 2022 at Chennai. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 06.05.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.