GUNSEKARAPANDIAN PRABHAKAR, UTHANGARAI V. ITO , WARD -1 , KRISHNAGIRI

MA 98/CHNY/2023

AI Insights

The case involves an application by the appellant, Shri Gunasekarapandian Prabhakar, seeking an extension of time to deposit a cost of Rs.5,000 imposed in a prior appeal concerning the assessment year 2017-18. The appellant's advocate argued that the cost could not be deposited within the original timeframe, prompting the request for an extension. The respondent, ITO Ward-I, Krishnagiri, did not contest the application. The tribunal, led by Shri Manoj Kumar Aggarwal, accepted the appellant's request and modified the order accordingly.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133995 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 13-07-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 18-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण ‘सी/ एस एम सी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘C/SMC’ BENCH, CHENNAI माननीय .ी मनोज कु मार अ2वाल ,लेखा सद6 के सम7। BEFORE SHRI MANOJ KUMAR AGGARWAL, AM M.A. No.98/Chn y/2023 (In ITA No.941/Chny/2022) (िनधा=रण वष= / Asse ssment Year: 2017-18) Shri Gunasekarapandian Prabhakar No.194, Christ Campus, Krishnagiri Main Road, Gollpatti, Venkadathampatti Post, Uthangarai – 635207. बनाम / Vs . ITO Ward-I, Krishnagiri. थायी लेखा सं. /जीआइ आर सं. /P AN / G I R No . BR MP P - 94 27- L (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Shri Girish (Advocate) for Shri Shri S. Sridhar (Advocate)– Ld. ARs थ की ओरसे/Respondent by : Shri AR. V Sreenivasan (Addl. CIT) – Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 14-07-2023 घोषणा की तारीख /Date of Pronouncement : 14-07-2023 आदेश / O R D E R 1. By way of this application, the assessee seeks extension of time to deposit cost as imposed in the captioned appeal. The Ld. AR submitted that the cost of Rs.5,000/- could not be deposited and therefore, an extension may be granted to the assessee. 2. Accepting the submissions of Ld. AR, I direct that that the said cost may be deposited by the assessee in the prescribed manner by 31.08.2023. The captioned order stand modified accordingly, - 2 - 3. The application stand allowed. Order pronounced on 14 th July, 2023. Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद6 / ACCOUNTANT MEMBER चे,ई / Chennai; िदनांक / Dated : 14-07-2023 EDN/- आदेश की Qितिलिप अ 2ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. वभागीय त न ध/DR 5. गाड फाईल/GF