B.Kishore Kumar, Vellore V. ACIT, CHENNAI

ITA 1610/CHNY/2016

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0132 (ITAT-CHENNAI)
• Duration Of Justice: 4 year(s) 6 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 01-06-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: N V BALAJI
• Section: 22

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI , !' ! #$ , % $& BEFORE SHRI V. DURGA RAO , JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBE R ' ./ ITA NOS.1607 TO 1613/CHNY/2016 ' /ASSESSMENT YEARS: 2001-02 TO 2007-08 SHRI B KISHORE KUMAR, 4/22, BAZAAR STREET, VIRINJIPURAM, VELLORE DISTRICT. [PAN: AKHPK 9007E] VS. THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), CHENNAI. ( /APPELLANT) ( ()*+ /RESPONDENT) *+ , - / APPELLANT BY : SHRI N.V.BALAJI, ADVOCATE ()*+ , - /RESPONDENT BY : SHRI SURESH PERIASAMY, JCIT , .% /DATE OF HEARING : 22.12.2020 /0 ' , .% / DATE OF PRONOUNCEMENT : 22.12.2020 1 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THESE APPEALS FILED BY THE ASSESSEE ARE AGAINST THE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-13, CH ENNAI DATED 29.02.2016 RELEVANT TO THE ASSESSMENT YEARS 2001- 0 2 TO 2007-08. ITA NOS.1607 TO 1613/CHNY/2020 :- 2 -: 2. THERE IS A DELAY OF FIVE DAYS IN FILING THESE AP PEALS. THE ASSESSEE HAS FILED AN AFFIDAVIT, WHEREIN HE HAS STATED THAT THE DELAY IS DUE TO CIRCUMSTANCES BEYOND HIS CONTROL. 3. WE HAVE GONE THROUGH THE AFFIDAVIT FILED BY THE ASSESSEE AND FIND THAT THERE IS SUFFICIENT CAUSE TO CONDONE THE DELAY. ACC ORDINGLY, THE DELAY IS CONDONED AND THE APPEALS ARE ADMITTED FOR HEARING. 4. THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITT ED VIDE LETTER DATED 18.12.2020 STATING THAT THE ASSESSEE INTENDS TO AVA IL THE VIVAD-SE-VISHWAS SCHEME AND WOULD FILE THE NECESSARY APPLICATION BEF ORE 31 ST DECEMBER, 2020, AS 31.12.2020 BEING THE LAST DATE FOR AVAILING THE SCHEME. 5. SINCE, WE HAVE CONDONED THE DELAY AND ADMITTED T HE APPEALS FOR ADJUDICATION, IT IS OPEN TO THE ASSESSEE TO SUBMIT THE NECESSARY APPLICATION ON OR BEFORE 31.12.2020 TO AVAIL THE VSVS SCHEME. ORDER PRONOUNCED ON 22 ND DECEMBER, 2020 IN CHENNAI. SD/ - ( ) (S. JAYARAMAN) /ACCOUNTANT MEMBER SD/- ( ) (V. DURGA RAO) /JUDICIAL MEMBER /CHENNAI, 2' /DATED: 22 ND DECEMBER, 2020 EDN, SR. PS 1 , (.34 54'. /COPY TO: 1. *+ /APPELLANT, 2. ()*+ /RESPONDENT, 3. 6. ( )/CIT(A), 4. 6. /CIT, 5. 47 (. /DR 6. 8 9 /GF