SMT. S. LALITHA, CHENNAI V. ITO, NCW-7(3), CHENNAI

ITA 709/CHNY/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1250 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 30-07-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G. CHANDRABABU
• Section: 43

Judgement Text

/ DATE OF HEARING : 27-01-2021 / DATE OF PRONOUNCEMENT : 01-02-2021 / O R D E R PER DUVVURU R.L.REDDY, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE O RDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-7, CHE NNAI, IN ITA NO.37/CIT(A)-7/2017-18 DATED 13.01.2020 RELEVANT TO THE ASSESSMENT YEAR 2015-16. , , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI . . , . , , BEFORE SHRI DUVVURU R.L. REDDY , JUDICIAL MEMBER AND SHRI G. MANJUNATHA , ACCOUNTANT MEMBER ITA NO. AY APPELLANT RESPONDENT 709/CHNY/2020 2015-16 SMT. S. LALITHA, NO.1046, TVS COLONY, 43 RD STREET, NEW NO.9, 1 ST MAIN ROAD, ANNA NAGAR WEST, CHENNAI-600 101. (PAN: BXQPS 3749 N) THE INCOME TAX OFFICER, NON-CORPORATE WARD-7(3), CHENNAI-34. / APPELLANT BY : MR.J. PRABHAKAR, CA / RESPONDENT BY : MR.G. CHANDRABABU, ADDL.CIT ITA NO.709/CHNY/2020 :: 2 :: 2. WHEN THE APPEAL WAS TAKEN UP FOR HEARING, THE LD . COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE WAS SU FFERING FROM COVID-19 AND AFTER RECOVERY FROM THE VIRAL INFECTIO N, SHE COULD NOT GET THE MEDICAL CERTIFICATE, THEREBY THERE WAS A DE LAY OF 132 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL. IT WAS PRAYE D THAT THE ABOVE DELAY IN FILING THE APPEAL MAY KINDLY BE CONDONED, AGAINST WHICH, THE LD. DR HAS NOT SERIOUSLY OBJECTED TO THE ABOVE SUBM ISSIONS OF THE LD. COUNSEL. SINCE THE ASSESSEE WAS PREVENTED BY SUFFIC IENT CAUSE, THE DELAY OF 132 DAYS IN FILING THE APPEAL STANDS CONDO NED AND THE APPEAL IS TAKEN UP FOR ADJUDICATION. 3. THE LEARNED COUNSEL FOR THE ASSESSEE HAS FURTHER SUBMITTED THAT THE ASSESSEE HAS OPTED TO AVAIL THE VIVAD-SE-VISHWA S SCHEME 2020 AND FORM NO.3 WAS ALSO ISSUED. HE HAS SUBMITTED TH AT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 4. ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPRE SENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. 5. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERI ALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHOR ITIES BELOW. ITA NO.709/CHNY/2020 :: 3 :: 6. IN THIS CASE, THE ASSESSEE HAS OPTED FOR THE VIV AD-SE-VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORM NO.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE. ACCORDINGLY , HE PRAYED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 7. IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE, THE APPEAL FILED BY THE ASSESSEE IS PERMITTED TO BE WITHDRAWN. HOWEVER , IT IS OPEN TO THE ASSESSEE TO APPROACH THE TRIBUNAL BY FILING AN APPROPRIATE APPLICATION IN THE EVENT OF ANY INJUSTICE CAUSED TO THE ASSESSEE IN RESPECT OF THE SETTLEMENT OF DISPUTE RELATING TO TH E VIVAD-SE-VISHWAS SCHEME 2020. 8. IN THE RESULT, THE APPEAL OF THE ASSESSEE IN ITA NO.709/C/2020 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 01 ST DAY OF FEBRUARY, 2021, IN CHENNAI. SD/- SD/- ( . ) (G. MANJUNATHA) /ACCOUNTANT MEMBER ( . . ) (DUVVURU R.L. REDDY) /JUDICIAL MEMBER /CHENNAI, /DATED: 01 ST FEBRUARY, 2021. TLN /COPY TO: 1. /APPELLANT 4. /CIT 2. /RESPONDENT 5. /DR 3. ( ) /CIT(A) 6. # /GF