H.Pushpavathy, Chidambaram V. ITO Ward 3 , Cuddalore

ITA 2869/CHNY/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0133 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 09-10-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JOHNSON
• Assessee Lawyers: N V BALAJI
• Section: 22

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI , ! '# , $ #% BEFORE SHRI V. DURGA RAO , JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBE R ! ./ ITA NO.2869/CHNY/2018 & /ASSESSMENT YEAR: 2012-13 SMT. H. PUSHPAVATHY, NO.283, SRINIVASA GARDEN, LAKSHMI ILLAM, C KOTHANGUDI, ANNAMALAI NAGAR, CHIDAMBARAM- 608 002. [PAN: ALNPP 4893N] VS. THE INCOME TAX OFFICER, WARD 3, CUDDALORE. ( /APPELLANT) ( '()* /RESPONDENT) )* + , / APPELLANT BY : SHRI N.V.BALAJI, ADVOCATE '()* + , /RESPONDENT BY : SHRI JOHNSON, JCIT + -$ /DATE OF HEARING : 22.12.2020 ./& + - $ / DATE OF PRONOUNCEMENT : 22.12.2020 0 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE OR DER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS), PUDUCHERRY IN I.T.A NO.33/CIT(A)- PDY/2016-17 DATED 13.03.2018 RELEVANT TO THE ASSESS MENT YEAR 2012- 13. ITA NO.2869/CHNY/2018 :- 2 -: 2. THERE IS A DELAY OF ONE HUNDRED AND FORTY THREE DAYS IN FILING THIS APPEAL. THE ASSESSEE HAS FILED AN AFFIDAVIT, WHEREIN HE HAS STATED THAT THE DELAY IS DUE TO CIRCUMSTANCES BEYOND HIS CONTROL. 3. WE HAVE GONE THROUGH THE AFFIDAVIT FILED BY THE ASSESSEE AND FIND THAT THERE IS SUFFICIENT CAUSE TO CONDONE THE DELAY. ACC ORDINGLY, THE DELAY IS CONDONED AND THE APPEAL IS ADMITTED FOR HEARING. 4. THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITT ED VIDE LETTER DATED 20.12.2020 STATING THAT THE ASSESSEE INTENDS TO AVA IL THE VIVAD-SE-VISHWAS SCHEME AND WOULD FILE THE NECESSARY APPLICATION BEF ORE 31 ST DECEMBER, 2020, AS 31.12.2020 BEING THE LAST DATE FOR AVAILING THE SCHEME. 5. SINCE, WE HAVE CONDONED THE DELAY AND ADMITTED T HE APPEAL FOR ADJUDICATION, IT IS OPEN TO THE ASSESSEE TO SUBMIT THE NECESSARY APPLICATION ON OR BEFORE 31.12.2020 TO AVAIL THE VSVS SCHEME. ORDER PRONOUNCED ON 22 ND DECEMBER, 2020 IN CHENNAI. SD/- ( ) (S. JAYARAMAN) /ACCOUNTANT MEMBER SD/- ( ) (V. DURGA RAO) /JUDICIAL MEMBER /CHENNAI, 1! /DATED: 22 ND DECEMBER, 2020 EDN, SR. PS 0 + '-23 43&- /COPY TO: 1. )* /APPELLANT, 2. '()* /RESPONDENT, 3. 5- ( )/CIT(A), 4. 5- /CIT, 5. 36 '- /DR 6. 7 8 /GF