M/S KAL AIRWAYS PRIVATE LTD, CHENNAI V. DCIT, COPORATE CIRCLE 4(2), CHENNAI

ITA 230/CHNY/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5756 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 17-04-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 263

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.230/Chny/2022 िनधाŊरण वषŊ/Assessment Year: 2015-16 M/s. Kal Airways Private Ltd., 73, Murasoli Maran Towers, MRC Nagar Main Road, MRC Nagar, Chennai 600 028. [PAN:AADCK9818J] Vs. The Deputy Commissioner of Income Tax, Corporate Circle 4(2), 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri K. Ramakrishnan, CA ŮȑथŎ की ओर से/Respondent by : Shri S. Chandrasekaran, JCIT सुनवाई की तारीख/ Date of hearing : 19.09.2022 घोषणा की तारीख /Date of Pronouncement : 19.09.2022 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-4, Chennai, dated 16.03.2021 relevant to the assessment year 2015-16 passed under section 263 of the Income Tax Act, 1961 [“Act” in short].. 2. The appeal filed by the assessee is delayed by 338 days in filing the appeal before the Tribunal. By filing a petition for condonation of delay in the form of an Affidavit, the assessee has explained the reasons for the delay. By referring to the condonation petition, the ld. Counsel for the I.T.A. No.230/Chny/22 2 assessee has prayed for condoning the delay against which, the ld. DR has not objected to the submissions of the ld. Counsel. In view of the above, the delay is condoned. 3. When the appeal was taken up for hearing, by filing an application, the ld. Counsel for the assessee has submitted that as they are not pursuing the matter, 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. 4. In the result, the appeal filed by the assessee is dismissed. Order pronounced on 19 th September, 2022 at Chennai. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 19.09.2022 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.