ANANDAKRISHNAN BADRINARAYANAN,CHENNAI vs. ITO, CORP WARD 4(1), CHENNAI
आयकर अपीलीय अिधकरण,‘ ए’ ᭠यायपीठ,चे᳖ई
IN THE INCOME TAX APPELLATE TRIBUNAL
‘A’ BENCH, CHENNAI
᮰ी एस एस िव᳡नेᮢ रिव, ᭠याियक सद᭭य एवं ᮰ी एस. आर.रघुनाथा, लेखा सद᭭य के समᭃ
BEFORE SHRI S.S. VISWANETHRA RAVI, HON’BLE JUDICIAL MEMBER
AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER
आयकर अपीलसं/.ITA No.: 2806/Chny/2024
िनधाᭅरण वषᭅ
/ Assessment Year: 2013-14
Shri Anandakrishnan
Badrinarayanan,
13, 3rd Floor, Rams Apartment,
181, TTK Road,
Alwarpet, Chennai – 600 018. PAN: AACPB 6471A v.
The Income Tax Officer,
Corporate Ward 4(1),
Chennai.
(अपीलाथᱮ/Appellant)
(ᮧ᭜यथᱮ/Respondent)
अपीलाथᱮ कᳱ ओर से/Appellant by : Shri D. Anand, Advocate
ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Ms. R. Anitha, Addl.CIT
सुनवाई की तारीख/Date of Hearing : 29.01.2025
घोषणा की तारीख/Date of Pronouncement : 29.01.2025
आदेश/ O R D E R
PER S. R. RAGHUNATHA, ACCOUNTANT MEMBER:
This appeal filed by the assessee is directed against the order passed by the learned Commissioner of Income Tax (Appeals),
National Faceless Appeal Centre, Delhi, dated 18.03.2024 and pertains to assessment year 2013-14. 2. At the outset, we find that there is a delay of 171 days in appeal filed by the assessee, for which petition for condonation of delay along with reasons for delay has been filed. After considering
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ITA. No: 2806/Chny/2024
the petition filed by the assessee and also hearing both the parties, we find that there is a reasonable cause for the assessee in not filing appeal on or before the due date prescribed under the law and thus, in the interests of justice, we condone delay in filing of appeal and admit appeal filed by the assessee for adjudication.
At the time of hearing, the ld.AR for the assessee has stated that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and has filed copy of Form 2 issued by the PCIT under the VSVS Scheme, 2024 and requested for withdrawal of appeal. In light of the above, we dismiss the appeal of the assessee with a liberty to reinstate the appeal if his application under Direct Tax Vivad Se Vishwas Scheme, 2024, is not accepted.
In the result, the appeal filed by the assessee is dismissed as withdrawn.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 29th January, 2025 at Chennai. (एसएसिवʷनेũ रिव) (S.S. VISWANETHRA RAVI) Ɋाियक सद˟/Judicial Member (एस. आर.रघुनाथा) (S. R. RAGHUNATHA) लेखासद˟/Accountant Member चे᳖ई/Chennai, ᳰदनांक/Dated, the 29th January, 2025 RSR
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ITA. No: 2806/Chny/2024
आदेश की Ůितिलिप अŤेिषत/Copy to:
अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3.आयकर आयुƅ/CIT, Chennai 4. िवभागीय Ůितिनिध/DR 5. गाडŊ फाईल/GF