ARAVINTHYAN R, CHENNAI V. ITO NON CORPORATE WARD-8(3), CHENNAI

ITA 22/CHNY/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9321 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 06-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S BHARATH
• Assessee Lawyers: V S JAYAKUMAR
• Keywords: Condonation of delay
• Section: 263

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . , . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./ I.T.A. NO.22/CHNY/2020 / ASSESSMENT YEAR: 2011-12 MR. ARAVINTHAN R. (WRONGLY MENTIONED AS ARAVIND R.) NO. 29-30, BLOCK 2, 3 RD FLOOR, 39/8, SWATHI TEJAS APARTMENTS, MOUNT POONAMALLE ROAD, NANDAMBAKKAM, CHENNAI 600 089. [ PAN: ACKPA9096N] VS. THE INCOME TAX OFFICER, NON CORPORATE WARD 8(3), NO. 121, M.G. ROAD, CHENNAI 600 034. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI V.S. JAYAKUMAR, ADVOCATE /RESPONDENT BY : SHRI S. BHARATH, CIT / DATE OF HEARING : 28.07.2021 /DATE OF PRONOUNCEMENT : 28.07.2021 / 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, DATED 18.03.2019 RELEVANT TO THE ASSESSMENT YEAR 2011-12 PASSED UNDER SECTION 263 OF THE INCOME TAX ACT, 1961 [ACT IN SHORT]. 2. THERE IS A DELAY OF 227 DAYS IN FILING THE APPEAL. THE ASSESSEE HAS FILED A PETITION FOR CONDONATION OF DELAY IN FILING THE APPEAL IN SUPPORT OF AN I.T.A. NO. 22/CHNY/2020 2 AFFIDAVIT. WE HAVE GONE THROUGH THE AFFIDAVIT AND FIND THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR THE DELAY IN FILING THE APPEAL. ACCORDINGLY, THE DELAY IS CONDONED AND THE APPEAL IS ADMITTED FOR ADJUDICATION. 3. WHEN THE APPEAL WAS TAKEN UP FOR HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS OPTED TO AVAIL THE VIVAD- SE-VISHWAS SCHEME 2020 AND FORM NO.3 WAS ALSO ISSUED. HE HAS SUBMITTED THAT THE ASSESSEE MAY BE PERMITTED TO WITHDRAW THE APPEAL. ON THE OTHER HAND THE LD. DR HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE ASSESSEE. 4. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. IN THIS CASE, THE ASSESSEE HAS OPTED FOR THE VIVAD-SE-VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORM NO.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE. THEREFORE, THE LD. COUNSEL FOR THE ASSESSEE HAS PRAYED FOR PERMISSION TO WITHDRAW THE APPEAL. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE ASSESSEE IS PERMITTED TO BE WITHDRAWN. HOWEVER, IT IS OPEN TO THE ASSESSEE TO APPROACH THE TRIBUNAL BY FILING AN APPROPRIATE APPLICATION IN THE EVENT OF ANY INJUSTICE CAUSED TO THE ASSESSEE IN RESPECT OF THE SETTLEMENT OF DISPUTE RELATING TO THE VIVAD-SE-VISHWAS SCHEME 2020. I.T.A. NO. 22/CHNY/2020 3 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 28 TH JULY, 2021 AT CHENNAI. SD/- SD/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER CHENNAI, DATED, THE 28.07.2021 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.