SHANMUGAM SARVES,TIRUPPUR vs. ITO, WARD-1(2), TIRUPPUR

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ITA 2748/CHNY/2024Status: DisposedITAT Chennai12 February 2025AY 2017-18Bench: SHRI ABY T VARKEY (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the CIT(A) had not dealt with the merits of the case, only focusing on the delayed filing. Since the assessee had opted for the VSVS scheme 2024 and wished to withdraw the appeals, the Tribunal dismissed them as withdrawn.

What were the facts?

The assessee's appeals were filed against an ex-parte order passed by the CIT(A) confirming assessment and penalty orders. The appeals were dismissed for being filed late, with delays of 518 and 322 days respectively.

What were the issues?

Whether the delay in filing the appeal is condonable and whether the appeals should be dismissed as withdrawn due to the assessee opting for a settlement scheme.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144,Section 270A,Section 264

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI ABY T VARKEY & SHRI AMITABH SHUKLA

Hearing: 04.02.2025Pronounced: 12.02.2025

Heard together (2 matters)

ITA No.2748/Chny/2024
ITA No.2749/Chny/2024

Read from the judgment's own cause title. This page is filed under one of them.

Years: 2017-18 आयकर अपील सं./ITA No.2749/Chny/2024, निर्ाारण वर्ा /Assessment Years: 2017-18 Shanmugam Sarves, Income Tax Officer, No.2-92A, Chettipalayam, Ward-1(2), Angeripalayam, Tirupur Tamil Nadu-641603 [PAN: CMTPM1346L] Tirupur (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee by : Shri S.Ramachandran, CA. for Mr.S.Sridhar, Erode प्रत्यर्थी की ओर से /Revenue by : Shri Ilayaraja K.S, Addl. CIT सुिवाई की तारीख/Date of Hearing : 04.02.2025 घोर्णा की तारीख /Date of Pronouncement : 12.02.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M :

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