Balaji enterprices, Chennai V. ITO,NON-Corporate Ward-7(1), CHENNAI

ITA 27/CHNY/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6506 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 09-02-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . , , , BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER /. I.T.A. NO: 27/CHNY/2021 / ASSESSMENT YEAR : 1985-86 M/S. BALAJI ENTERPRISES, C/O. MJ DAYANANDAM, OLD NO. 39, NEW NO. 30, MANICKAM STREET, CHOOLAI, CHENNAI 600 112. [PAN: AAGFB 8314C] VS. INCOME TAX OFFICER, NON CORPORATE WARD -7(1), CHENNAI. ( / APPELLANT) ( / RESPONDENT) ' ( / APPELLANT BY : SHRI. SURESH PERIASAMY, JCIT +,' ( / RESPONDENT BY : SHRI. JITESH PARMAR, FCA ( /DATE OF HEARING : 16.02.2021 ( /DATE OF PRONOUNCEMENT : 08.04.2021 / O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER: THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDE R OF THE COMMISSIONER OF INCOME TAX (APPEALS)- II, CHENNAI IN ITA NO. 88 /90-91 DATED 29.10.1990 FOR THE ASSESSMENT YEAR 1985-86. :-2-: ITA NO: 27/CHNY/2021 2. M/S. BALAJI ENTERPRISES, C/O. MJ DAYANANDAM, TH E ASSESSEE, FILED THIS APPEAL WITH A DELAY OF 10999 DAYS ( 30 YEARS 3 MONT HS). THE CASE WAS HEARD THROUGH VIDEO CONFERENCING. THE LD. AR SUBMITTED T HAT THE ASSESSEE CAME TO KNOW THAT THE GOVERNMENT OF INDIA HAS INTRODUCED TH E VSVS SCHEME 2020 FOR ALL THE ASSESSEES WHOSE APPEALS ARE PENDING BEFORE THE APPROPRIATE AUTHORITY FOR CLOSURE OF THE CASE PERMANENTLY BY AVAILING THI S SCHEME. THE ASSESSEE CAME TO KNOW ABOUT THIS SCHEME AND FILED THIS APPEA L ON 09.02.2021 WITH THE DELAY OF FILING THE APPEAL BY 10999 (30 YEARS 3 MON THS) TO AVAIL THE BENEFIT OF THE SCHEME AND HENCE PLEADED TO CONDONE THE DELAY S UBMITTING THAT THE DELAY IN FILING THE APPEAL HAPPENED BECAUSE OF CLOS URE OF THE FIRMS BUSINESS AND THE TAX WAS DETERMINED, WHEREBY, THE DEPARTMENT MADE THE EX-PARTNER MJ DAYANANDAM TO PAY ALL THE TAXES AND HIS PROPERTI ES WERE ATTACHED TILL DATE. SINCE, THE LEGAL REPRESENTATIVE HAS SUGGESTE D TO UTILISE THE BENEFIT UNDER VSVS SCHEME, THE ASSESSEE IS SEEKING CONDONAT ION TO AVAIL THE BENEFIT AND HENCE PLEADED THAT THE DELAY IN FILING THE APPE AL BE CONDONED. PER CONTRA, THE LD. DR SUBMITTED THAT THERE IS NO SUFFI CIENT REASON FOR THE INORDINATE DELAY IN FILING THE APPEAL AND HENCE IT MAY NOT BE CONDONED. 3. WE HEARD THE RIVAL PARTIES. WE FIND THAT THERE IS NO SUFFICIENT CAUSE FOR FILING THIS APPEAL WITH A DELAY OF 10999 DAYS (30 Y EARS 3 MONTHS). THEREFORE, WE DO NOT CONDONE THE DELAY AND HENCE THE APPEAL IS DISMISSED. :-3-: ITA NO: 27/CHNY/2021 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON 08 TH APRIL, 2021 AT CHENNAI. SD/- ( . ' ) (DUVVURU RL REDDY) $% /JUDICIAL MEMBER SD/- ( ) (S. JAYARAMAN) % /ACCOUNTANT MEMBER /CHENNAI, 1 /DATED: 08 TH APRIL , 2021 JPV (+3454 /COPY TO: 1. ' / APPELLANT 2. +,' /RESPONDENT 3. 6 ) ( /CIT(A) 4. 6 /CIT 5. 4+ /DR 6. 9 /GF