RAJESH DUNGARAMAL JAIN, CHENNAI V. ITO, NCW - 6(1), CHENNAI

ITA 142/CHNY/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5909 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 22-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R ANITA
• Assessee Lawyers: H YESHWANTH KUMAR
• Keywords: Reasonable cause; Condonation of delay

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , D B ENCH, CHENNAI . , ! . , ! ' BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./ I.T.A.NO.142/CHNY/2020 ( / ASSESSMENT YEAR: 2012-13) MR. RAJESH DUNGARAMAL JAIN, 91, 1 ST FLOOR, TIRUPALLI STREET, PARRYS, CHENNAI-600 001. VS THE INCOME TAX OFFICER, NON-CORPORATE WARD-6(1) CHENNAI-34. PAN: AEOPR 8702G ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. H.YESHWANTH KUMAR, C.A. /RESPONDENT BY : MS. R.ANITA, ADDL.CIT /DATE OF HEARING : 15.09.2021 /DATE OF PRONOUNCEMENT : 15.09.2021 / O R D E R PER G.MANJUNATHA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGA INST THE ORDER PASSED BY THE LEARNED CIT(A)-5, CHENNAI DATED 12.09.2019 AND PERTAINS TO ASSESSMENT YEAR 2012-13. 2. AT THE OUTSET, WE FIND THAT THERE IS A DELAY I N FILING APPEAL BY THE ASSESSEE FOR 44 DAYS FOR WHICH NECESSARY PETITION ALONG WITH AFFIDAVIT FOR CONDONATION OF DELAY EXPL AINING REASONS FOR THE DELAY HAS BEEN FILED. THE LEARNED AR FO R THE ASSESSEE SUBMITTED THAT ASSESSEE COULD NOT FILE APPEAL WITH IN THE TIME ALLOWED UNDER THE ACT, THEREFORE DELAY MAY BE CONDO NED. HAVING HEARD BOTH THE SIDES AND CONSIDERED THE PETI TION ALONG 2 ITA NO. 142/CHNY/2020 WITH AFFIDAVIT FILED BY THE ASSESSEE FOR CONDONATI ON OF DELAY, WE ARE OF THE CONSIDERED VIEW THAT REASONS GIVEN BY A SSESSEE FOR NOT FILING THE APPEAL WITHIN THE TIME ALLOWED U NDER THE ACT COMES UNDER REASONABLE CAUSE AS PROVIDED UNDER THE ACT FOR CONDONATION OF DELAY AND HENCE, DELAY IN FILING O F ABOVE APPEAL IS CONDONED AND APPEAL FILED BY THE ASSESS EE IS ADMITTED FOR ADJUDICATION. 3. WE HAVE HEARD LEARNED COUNSEL FOR THE ASSESSEE A ND LEARNED DR AND ALSO PERUSED THE MATERIALS AVAILABLE ON RECORD. AT THE TIME OF HEARING, LEARNED COUNSEL FOR THE ASS ESSEE HAS FILED A LETTER ALONG WITH FORM NO.3 ISSUED BY THE D EPARTMENT 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 3 QUANTIFYING AMOUNT OF TA XES PAYABLE UNDER VSVS SCHEME. THEREFORE, THE LD. COUN SEL 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 3. THEREFORE, 3 ITA NO. 142/CHNY/2020 CONSIDERING THE FACT THAT THE ASSESSEE HAS FILED AP PLICATION FOR WITHDRAWAL OF APPEAL AND HAS ALSO FILED FORM 3 ISS UED BY THE DEPARTMENT, WE DISMISS THE APPEAL FILED BY THE ASSE SSEE AS WITHDRAWN. HOWEVER, A LIBERTY IS GIVEN TO THE ASSE SSEE TO RESTORE THE APPEAL, IN CASE THE APPLICATION FILED B Y THE ASSESSEE BEFORE THE DESIGNATED AUTHORITY, IS REJECTED FOR AN Y REASON. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH SEPTEMBER, 2021 SD/- SD/- ( . ) ( . ) (DUVVURU RL REDDY) (G.MANJUNATHA) # % / JUDICIAL MEMBER % / ACCOUNTANT MEMBER # /CHENNAI, ( /DATED 15 TH SEPTEMBER, 2021 DS *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. + 1 /DR 6. /GF .