KUMAR BOTHRA, CHENNAI V. ITO NON CORPORATE WARD-6(3), 600034

ITA 326/CHNY/2020

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9697 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 11-02-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: T N SEETHARAMAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B (SMC) BENCH: CHENNAI , BEFORE SHRI V. DURGA RAO , JUDICIAL MEMBER ./ ITA NO. 326 /CHNY/ 20 20 / ASSE SSMENT YEAR: 20 11 - 2012 SHRI SUNIL KUMAR BOTHRA, C/O SRI T.N. SEETHARAMAN, ADVOCATE NO.384 (OLD NO.196), LLOYDS ROAD, CHENNAI 600 086. [PAN: AAVPS 7132G ] VS. THE INCOME TAX OFFICER, NON - CORPORATE WARD 6(3), AAYAKAR BHAVAN, NO.121, NUNGAMBAKKAM H IGH ROAD , CHENNAI 600 034. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. T.N. SEETHARAMAN , ADVOCATE /RESPONDENT BY : M R . SURESH PERIASAMY, J CIT / DATE OF HEARING : 08.12 .2020 / DATE OF PRONOUNCEMENT : 10. 12. 20 20 / O R D E R PER V. DURGA RAO , JUDICIAL MEMBER : TH IS APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 5 , CHENNAI IN . I . T . A NO. 2 41/CIT(A) - 5/2018 - 19 DATED 15.10.2019 RELEVANT TO THE ASSESSMENT YEAR 20 11 - 20 1 2 . 2. THERE IS A DELAY OF FIFTY - THREE DAYS IN FILING THIS APPEAL. THE ASSESSEE HAS FILED AN AFFIDAVIT, WHEREIN HE HAS STATED THAT THE APPEAL PAPERS WERE ENTRUSTED TO MR. R.R. CHHALLANI, ADVOCATE AND THAT HIS ADV OCATE HAD ITA NO .326/CHNY/2020 : - 2 - : UNDERGONE AN EMERGENCY SURGERY AND THE MEDICAL CERTIFICATE IS ALSO ATTACHED ALONG WITH THE AFFIDAVIT. 3. I HAVE GONE THROUGH THE AFFIDAVIT AND ALSO THE MEDICAL CERTIFICATE AND FIND THAT THERE IS SUFFICIENT CAUSE TO CONDONE THE DELAY. ACCORDINGL Y, THE DELAY IS CONDONED AND THE APPEAL IS ADMITTED FOR HEARING. 4. THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED VIDE AN EMAIL DATED 05.12.2020 STATING THAT THE A SSESSEE INTENDS TO AVAIL THE VIVAD - SE - VISHWAS SCHEME AND WOULD FILE THE NECESSARY APPLICATION BEFORE 31 ST DECEMBER, 2020, AS 31.12.2020 BEING THE LAST DATE FOR AVAILING THE SCHEME. 5. S INCE, WE HAVE CONDONED THE DELAY AND ADMITTED THE APPEAL FOR ADJUDICATION, THE ASSESSEE IS DIRECTED TO SUBMIT THE NECESSARY APPLICATION ON OR BEFORE 31.12.2020 TO AVAIL THE VSVS SCHEME. ORDER PRONOUNCED ON 10 TH DECEMBER , 20 20 IN CHENNAI. SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI, / DATED: 10 TH DECEMBER , 2020 IA, SR. PS / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CI T 5. / DR 6. / GF