LATE D KOMALA (REPRESENTED BY LEGAL HEIR D MOHAN),CHENNAI vs. INCOME TAX OFFICER NON CORPORATE WARD 13(4), CHENNAI
आयकर अपीलȣय अͬधकरण,‘सी’ Ûयायपीठ, चेÛनई
IN THE INCOME TAX APPELLATE TRIBUNAL
‘C’ BENCH, CHENNAI
Įी जॉज[ जॉज[ के, उपाÚय¢ एवं Įी जगदȣश, लेखा सदèय के सम¢
BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND
SHRI JAGADISH, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.: 1834/CHNY/2024
िनधाᭅरण वषᭅ/Assessment Year: 2009-10
Late Smt. D. Komala
(Rep. by Legal Heir
Shri D.Mohan),
174, Dass Avenue,
Velachery,
Chennai – 600 042. PAN: BCNPK 5875M
Vs.
The Income Tax Officer,
Non-Corporate Ward 13(4),
Chennai.
(अपीलाथᱮ/Appellant)
(ᮧ᭜यथᱮ/Respondent)
अपीलाथᱮ कᳱ ओर से/Appellant by : Shri R.S. Balaji, CA
ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Ms. Anitha, Addl. CIT
सुनवाई कᳱ तारीख/Date of Hearing : 06.05.2025
घोषणा कᳱ तारीख/Date of Pronouncement : 06.05.2025
आदेश /O R D E R
PER GEORGE GEORGE K, VICE PRESIDENT:
This appeal at the instance of the assessee is directed against the Commissioner of Income Tax (Appeals), National Faceless Appeal
Centre, Delhi order dated 26.04.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant
Assessment Year is 2009-10. 2. There is a delay of 6 days in filing the appeal. The assessee has filed affidavit for condonation of delay, stating therein the reason for belated filing of this appeal. The reason stated in the affidavit for belated filing of appeal is that, due to unfortunate demise of assessee’s authorized representative’s father, disrupted in the preparation and filing of appeal, which has resulted in delay of 6
days. On perusal of the aforesaid reason stated, we are of the view that the assessee cannot be faulted for non-filing the appeal on time.
There is sufficient reason and no latches can be attributed to the assessee for belated filing of this appeal. Hence, we condone the delay in filing the appeal and proceed to dispose off the appeal on merits.
At the time of hearing, the Ld.AR for the assessee has stated that the assessee wants to utilize the Direct Tax Vivad se Vishwas Scheme, 2024 (DTVSV 2024) to settle pending disputes relating to Direct Taxes and had paid the tax amount as per Form 3 and in this regard, submitted Form 4 issued by the Designated Authority and requested for withdrawal of appeal. In light of the above, we dismiss the appeal of the assessee as withdrawn.
In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the open court at the time of hearing on 6th May, 2025 at Chennai. (जगदȣश)
(JAGADISH)
लेखा सदèय/ACCOUNTANT MEMBER
(जॉज[ जॉज[ के)
(GEORGE GEORGE K)
उपाÚय¢ /VICE PRESIDENT
चेÛनई/Chennai,
Ǒदनांक/Dated, the 6th May, 2025
RSR
आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to:
अपीलाथȸ/Appellant
Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Chennai 4. ͪवभागीय ĤǓतǓनͬध/DR 5. गाड[ फाईल/GF.