M.SANKARAPANDIAN, PULIANGUDI V. ACIT CENTRAL CIRCLE-1, MADURAI

ITA 252/CHNY/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4164 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 8 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 04-10-2021
• Assessment Year: 2012-2013
• Appeal Filed On: 30-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S BHARATHCIT
• Assessee Lawyers: B REVATHY
• Section: 251; 48

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B B ENCH, CHENNAI . , . , $ BEFORE SHRI V.DURGA RAO, JUDICIAL MEMBER AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER ./ I.T.A.NOS. 251 TO 253/CHNY/2020 ( / ASSESSMENT YEARS: 2010-11, 2012-13 & 2015-16) MR. M.SANKARAPANDIAN, 33,NATTANMAI RAMASAMY, THENVADAL STREET, TN PUTHUKUDI PULIANGUDI 627 855. VS THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, MADURAI PAN: AQOPS 9439F ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MS. B.REVATHY, ADVOCATE /RESPONDENT BY : MR. S.BHARATH,CIT /DATE OF HEARING : 04.10.2021 /DATE OF PRONOUNCEMENT : 04.10.2021 / O R D E R PER BENCH: THESE THREE APPEALS FILED BY THE ASSESSEE ARE DIR ECTED AGAINST SEPARATE, BUT IDENTICAL ORDERS PASSED BY TH E LEARNED CIT(A)-19, CHENNAI, ALL DATED 20.09.2019 AND PERTAI N TO ASSESSMENT YEARS 2010-11, 2012-13 & 2015-16 RESPECTIVELY. 2. AT THE OUTSET, WE FIND THAT THESE THREE APPEAL S FILED BY THE ASSESSEE ARE TIME BARRED BY 48 DAYS FOR WHICH NECESSARY PETITION ALONG WITH AFFIDAVIT FOR CONDONATION OF D ELAY EXPLAINING REASONS FOR THE DELAY HAS BEEN FILED. THE LEARN ED AR FOR THE ASSESSEE SUBMITTED THAT ASSESSEE COULD NOT FILE APPEALS WITHIN THE TIME ALLOWED UNDER THE ACT, THEREFORE D ELAY MAY BE 2 ITA NOS.251 TO 253/CHNY/2020 CONDONED. HAVING HEARD BOTH THE SIDES AND CONSIDERE D THE PETITION ALONG WITH AFFIDAVIT FILED BY THE ASSESSE E FOR CONDONATION OF DELAY, WE ARE OF THE CONSIDERED VIEW THAT REASONS GIVEN BY ASSESSEE FOR NOT FILING THESE A PPEALS WITHIN THE TIME ALLOWED UNDER THE ACT COMES UNDER REASON ABLE CAUSE AS PROVIDED UNDER THE ACT FOR CONDONATION OF DELA Y AND HENCE, DELAY IN FILING OF ABOVE APPEALS ARE CONDONED AND APPEALS FILED BY THE ASSESSEE ARE 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 FORM NO.3 ISSUED BY THE DEPARTMENT UNDER VIV AD SE VISHWAS SCHEME, 2020 AND SUBMITTED THAT THE ASSESS EE HAS AVAILED THE VSVS SCHEME TO SETTLE ITS PENDING DISPU TES. THE LD. COUNSEL FOR THE ASSESSEE FURTHER SUBMITTED THAT THE DEPARTMENT HAS ACCEPTED APPLICATIONS FILED BY THE A SSESSEE AND ISSUED FORM 3 QUANTIFYING AMOUNT OF TAXES PAYAB LE UNDER VSVS SCHEME. THEREFORE, THE LD. COUNSEL FOR THE AS SESSEE SUBMITTED THAT THESE THREE APPEALS FILED BY THE AS SESSEE MAY BE DISMISSED AS WITHDRAWN. THE LD. DR, ON THE OTHE R HAND, HAS NO OBJECTION FOR DISMISSING THESE APPEALS AS THE DE SIGNATED 3 ITA NOS.251 TO 253/CHNY/2020 AUTHORITY HAS ISSUED FORM 3. THEREFORE, CONSIDERING THE FACT THAT THE ASSESSEE HAS FILED APPLICATION FOR WITHDRA WAL OF APPEALS AND HAS ALSO FILED FORM 3 ISSUED BY THE DEPARTMENT , WE DISMISS THESE THREE APPEALS FILED BY THE ASSESSEE AS WITHDRAWN. HOWEVER, A LIBERTY IS GIVEN TO THE ASSE SSEE TO RESTORE THE APPEALS, IN CASE THE APPLICATION FILED BY THE ASSESSEE BEFORE THE DESIGNATED AUTHORITY, IS REJECT ED FOR ANY REASON. 4. IN THE RESULT, THESE THREE APPEALS FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH OCTOBER, 2021 SD/- SD/- ( . ) ( . ) (V.DURGA RAO) ( G.MANJUNATHA ) # % / JUDICIAL MEMBER % / ACCOUNTANT MEMBER # /CHENNAI, ( /DATED 4 TH OCTOBER, 2021 DS *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. + 1 /DR 6. /GF .