SHRI KRISHNAKUMAR JAYABAARATHI, SALEM V. ACIT, CENTRAL CIRCLE, SALEM

ITA 307/CHNY/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5952 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2002-2003
• Appeal Filed On: 10-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G JOHNSON

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . , , , BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ I.T.A. NO.: 307/CHNY/2020 / ASSESSMENT YEAR : 2002-03 KRISHNAKUMAR JAYABAARATHI, NO. 70, AMBALAVANA SAMY KOIL STREET, GUGAI, SALEM 636 006. [PAN: ADRPJ 0876B] VS. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SALEM. ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : NONE / RESPONDENT BY : SHRI. G. JOHNSON, ADDL. CIT /DATE OF HEARING : 03.09.2021 /DATE OF PRONOUNCEMENT : 03.09.2021 /O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER: THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-18, CHENNAI IN ITA NO. 348/14-15 DATED 13.09.2019 FOR THE ASSESSMENT YEAR 2002-03. :-2-: ITA NO. 307/CHNY/2020 2. AT THE TIME OF HEARING, NONE APPEARED FOR THE ASSESSEE. WE HEARD THE LD. DR. WE FIND FROM THE RECORDS THAT THE ASSESSEE HAS SUBMITTED THAT IT HAS OPTED FOR VSVS SCHEME AND RECEIVED FORM 3 ON 18.02.2021, AND HENCE PLEADS THAT THE APPEAL MAY BE TREATED AS WITHDRAWN. HOWEVER, WE FIND THAT THE APPEAL IS DEFECTIVE AS THE ASSESSEE FAILED TO PAY APPEAL FEES SHORT BY RS. 8,500/- AND E-CHALLAN WAS NOT ATTESTED. IN THE CIRCUMSTANCES, WHEN THE ASSESSEE IS MAKING COMPLIANCE IN ACCORDANCE WITH VSVS, WE DIRECT THE AO TO DIRECT THE ASSESSEE TO CURE THE ABOVE DEFECTS AND THEREAFTER CONSIDER THE COMPLIANCE OF VSVS. LIBERTY IS ALSO GIVEN TO THE ASSESSEE/REVENUE TO RESTORE THE APPEAL, IN THE EVENT OF THE DESIGNATED AUTHORITY, FOR ANY REASON REJECT THE APPLICATION FILED BY THE ASSESSEE UNDER SECTION 4 OF THE SAID ACT. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 03 RD SEPTEMBER, 2021 AT CHENNAI. SD/ - ( . ) (DUVVURU RL REDDY) /JUDICIAL MEMBER SD/- ( ) (S. JAYARAMAN) /ACCOUNTANT MEMBER /CHENNAI, /DATED: 03 RD SEPTEMBER, 2021 JPV /COPY TO: 1. / APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. [ /GF