M.S.KUMARAN, CHENNAI V. ITO. NCW 3(4), CHENNAI

ITA 354/CHNY/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2745 (ITAT-CHENNAI)
• Duration Of Justice: 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 24-09-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI , , ' BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./ ITA NOS.353 & 354/CHNY/2021 /ASSESSMENT YEAR: 2006-07 SHRI M.S. KUMARAN, FLAT NO.8, SUNDARAM HOMES, NO.87, TANK BUND ROAD, NUNGAMBAKKAM, CHENNAI 600 034. [PAN: AFZPK 9898J] VS. THE INCOME TAX OFFICER, NON CORPORATE WARD-3(4), CHENNAI. ( ) /APPELLANT) ( *+) /RESPONDENT) ) / APPELLANT BY : NONE *+) /RESPONDENT BY : MR. ARV SREENIVASAN, ADDL. CIT /DATE OF HEARING : 08.10.2021 / DATE OF PRONOUNCEMENT : 08.10.2021 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THESE TWO APPEALS FILED BY THE ASSESSEE ARE DIRECTE D AGAINST THE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (A PPEALS)-4, CHENNAI DATED 20.09.2016 & 22.09.2016 RELEVANT TO T HE ASSESSMENT YEAR 2006-07. I.T.A NOS.353 & 354/CHNY/2021 :- 2 -: 2. THESE TWO APPEALS FILED BY THE ASSESSEE, THERE I S A DELAY OF 30 DAYS IN FILING THE APPEALS, FOR WHICH, TWO SEPARATE AFFIDAVITS HAVE BEEN FILED FOR CONDONATION OF DELAY, WHEREIN THE LD. COU NSEL FOR THE ASSESSEE HAS STATED THAT THE DELAY IS DUE TO CIRCUMSTANCES B EYOND HIS CONTROL. HENCE, THE DELAY MAY BE CONDONED. 3. ON THE OTHER HAND, THE LD. D.R HAS NOT RAISED AN Y SERIOUS OBJECTION. 4. WE HAVE GONE THROUGH THE AFFIDAVITS FILED BY THE ASSESSEE AND FIND THAT THERE IS A SUFFICIENT CAUSE PREVENTED BY THE ASSESSEE NOT TO FILE APPEALS IN TIME. IN OUR OPINION, IT IS A FIT CASE TO CONDONE THE DELAY. ACCORDINGLY, THE DELAY IN FILING OF BOTH THE APPEAL S IS CONDONED AND THE APPEALS ARE ADMITTED FOR ADJUDICATION. 5. WHEN THESE APPEALS ARE TAKEN UP FOR HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE. THE LEARNED COUNSEL FOR TH E ASSESSEE VIDE HIS LETTER DATED 27.09.2021 HAS SUBMITTED THAT THE ASSE SSEE HAS OPTED TO AVAIL THE VIVAD-SE-VISHWAS SCHEME 2020. IT WAS FURT HER SUBMISSION THAT THE FORM NO.3 FROM THE DESIGNATED AUTHORITY IS YET TO BE ISSUED AND WOULD BE SUBMITTED IN DUE COURSE AND THE SAME S HALL BE FURNISHED I.T.A NOS.353 & 354/CHNY/2021 :- 3 -: AFTER ISSUANCE OF FORM 3. HE HAS FURTHER SUBMITTED THAT THE ASSESSEE MAY BE PERMITTED TO WITHDRAW BOTH THE APPEALS. 6. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPR ESENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. 7. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERI ALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITI ES BELOW. 8. IN THIS CASE, THE ASSESSEE HAS OPTED FOR THE VIV AD-SE-VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY IS YET TO ISSUE FORM NO.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE. SINCE TH E LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT FORM 3 WOULD BE SUBMITT ED AS AND WHEN IT WAS ISSUED AND PRAYED FOR PERMITTING THE ASSESSE E TO WITHDRAW THE APPEALS, THE APPEALS FILED BY THE ASSESSEE ARE PERM ITTED TO BE WITHDRAWN. HOWEVER, IT IS OPEN TO THE ASSESSEE TO APPROACH THE TRIBUNAL BY FILING AN APPROPRIATE APPLICATION IN TH E EVENT OF ANY INJUSTICE CAUSED TO THE ASSESSEE IN RESPECT OF THE SETTLEMENT OF DISPUTE RELATING TO THE VIVAD-SE-VISHWAS SCHEME 2020. I.T.A NOS.353 & 354/CHNY/2021 :- 4 -: 9. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 08 TH OCTOBER, 2021 IN CHENNAI. SD/- SD/- ( ) (G. MANJUNATHA) /ACCOUNTANT MEMBER ( ) (V. DURGA RAO) /JUDICIAL MEMBER /CHENNAI, /DATED: 08 TH OCTOBER, 2021 . EDN/- /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF