Appeal details
Counselvise Citation
[NaN] 107 COUNSELVISE.COM (IT) 2101 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 3 month(s) 3 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
03-02-2022
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
D
Assessment Year
2016-2017
Appeal Filed On
31-10-2019
Judgement Text
आयकर अपील य अ धकरण, ‘डी यायपीठ, चे नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI ी महावीर संह, उपा य एवं ी जी. मंज ु नाथ, लेखा सद&य के सम BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I. T. A. No. 3 0 4 6 / Chn y/ 2 0 1 9 ( नधा रणवष / A ss e ss m en t Ye ar : 2 016 - 17) M/s. Sri Ram Liquors Old No.62, New No.120 St.Therasa Street, Pondicherry -605 001. V s The Income Tax Officer , Ward-3 Pondicherry. PAN: ABSFS 5019G (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओरसे/ Appellant by : Mr. N. Arjunraj, C.A. for Mr.S.Sridhar,Advocate यथ क ओरसे/Respondent by : Mr. G.Johnson, Addl.CIT स ु नवाई क तार ख/D a t e o f h e a r i n g : 03.02.2022 घोषणा क तार ख /D a t e o f P r o n o u n c e m e n t : 03.02.2022 आदेश / O R D E R PER G.MANJUNATHA, AM: This appeal filed by assessee is directed against order of learned Commissioner of Income Tax(Appeals)-Puducherry, dated 28.06.2019 and pertains to assessment year 2016-17. 2. We find that appeal filed by assessee is barred by limitation of 48 days for which necessary petition for condonation of delay explaining the reasons for the delay has been filed. The learned counsel submitted that assessee could not file appeal within the time allowed under the Act, therefore delay may be condoned. Having heard both sides and considered the petition filed by the 2 ITA No.3046/Chny/2019 assessee for condonation of delay, we are of the considered view that reasons given by assessee for not filing the appeal within the time allowed under the Act comes under reasonable cause as provided under the Act for condonation of delay and hence, delay in filing of above appeal is condoned and appeal filed by the assessee is admitted for adjudication. 3. We have heard learned counsel for the assessee and learned DR and also perused the materials available on record. At the time of hearing, learned counsel for the assessee has filed a letter along with Form No.5 issued by the Department under ‘Vivad se Vishwas Scheme, 2020’ and submitted that the assessee has availed the VSVS scheme to settle its pending disputes. The ld. counsel for the assessee further submitted that the Department has accepted application filed by the assessee and issued Form 5 quantifying amount of taxes payable under VSVS scheme. Therefore, the ld. counsel for the assessee submitted that the appeal filed by the assessee may be dismissed as withdrawn. The ld. DR, on the other hand, has no objection for dismissing the appeal as the Designated Authority has issued Form 5. Therefore, considering fact that the assessee has filed application for withdrawal of appeal and has also 3 ITA No.3046/Chny/2019 filed Form 5 issued by the Department, we dismiss appeal filed by the assessee as withdrawn. However, a liberty is given to the assessee to restore the appeal, in case application filed by the assessee before the Designated Authority, is rejected for any reason. 4. In the result, appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 3 rd February, 2022 Sd/- Sd/- (महावीर संह) ( जी. मंज ु नाथ ) (Mahavir Singh) (G. Manjunatha ) उपा य / Vice-President लेखा सद$य / Accountant Member चे&नई/Chennai, 'दनांक/Dated 3 rd February, 2022 DS आदेश क त)ल*प अ+े*षत/Copy to: 1. Appellant 2. Respondent 3. आयकर आय ु ,त (अपील)/CIT(A) 4. आयकर आय ु ,त/CIT 5. *वभागीय त न1ध/DR 6. गाड फाईल/GF.
