Marudaiah Murugaiah, CHENNAI V. ACIT Non Corporate Circle 10(1), CHENNAI

ITA 269/CHNY/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6815 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 04-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G JOHNSON
• Section: 263

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . , , BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER & SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ I.T.A. NO. 269/CHNY/2019 / ASSESSMENT YEAR :2013-14 SHRI MARUDAIAH MURUGAIAH, 112-D, GNT ROAD, VIJAYANALLUR, SHOLAVARAM, CHENNAI 600 067. [PAN:AAEPM8010A] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE 10(1), CHENNAI. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI YESHWANTH KUMAR, C.A. / RESPONDENT BY : SHRI G. JOHNSON, ADDL. CIT / DATE OF HEARING : 15.03.2021 /DATE OF PRONOUNCEMENT : 09.04.2021 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. PRINCIPAL COMMISSIONER OF INCOME TAX-3, CHENNAI, DATED 27.03.2018 RELEVANT TO THE ASSESSMENT YEAR 2013-14 CHALLENGING THE ORDER PASSED UNDER SECTION 263 OF THE INCOME TAX ACT, 1961 [ACT IN SHORT]. 2. THE APPEAL FILED BY THE ASSESSEE IS DELAYED BY 247 DAYS, FOR WHICH, THE LD. COUNSEL FOR THE ASSESSEE HAS FILED A PETITION IN SUPPORT OF AN AFFIDAVIT FOR CONDONATION OF THE DELAY, TO WHICH; THE LD. DR HAS NOT RAISED ANY SERIOUS OBJECTION. CONSEQUENTLY, SINCE THE ASSESSEE WAS PREVENTED I.T.A. NO. 269/CHNY/19 2 BY SUFFICIENT CAUSE, THE DELAY OF 247 DAYS IN FILING OF THE APPEAL STANDS CONDONED AND THE APPEAL IS ADMITTED FOR ADJUDICATION. 2. WHEN THE APPEAL WAS TAKEN UP FOR HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE HAS FILED A PETITION STATING THAT THE ASSESSEE HAS GIVEN INSTRUCTION FOR WITHDRAWING THE APPEAL OF THE ASSESSEE. THUS, THE LD. COUNSEL PRAYED FOR SEEKING PERMISSION TO WITHDRAW THIS APPEAL. THE LEARNED DR HAS NOT RAISED ANY OBJECTION TO WITHDRAW THE APPEAL. THUS, THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED. ACCORDINGLY, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THE 9 TH APRIL, 2021 IN CHENNAI. SD/- SD/- (S. JAYARAMAN) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, 09.04.2021 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.