SRI RENGASAMY SAKTHI,COIMBATORE vs. PCIT-1, COIMBATORE

SP No.27/Chny/2021 assessment was framed by the ITO, Non-Corporate Ward 4(1), Coimbatore for the assessment year 2017-18 u/s.144 of the Act vide order dated 29.11.2019.

At the outset, it is noticed that this appeal is barred by limitation by 105 days. The order of PCIT dated 08.02.2021 was received by assessee dated ‘nil’ but appeal was filed only on 20.07.2021. Even the affidavit drafted by assessee is badly worded and all the columns are left blank like how many days delay, when the appeal order was received and despite that notary notarized the affidavit and assessee signed. The affidavit was notarized on 10.08.2021. But not for reasons that what is contained in the affidavit and how badly it is drafted and even the receipt of date of order is not mentioned nor the number of days of delay, the Registry has pointed out that there is a delay of 105 days and date of order is 08.02.2021. We presume the date of receipt as 08.02.2021 and count the limitation of 60 days, the appeal should have been filed on or before 08.04.2021. We are conscious that this is Covid-19 pandemic period and the Hon’ble Supreme Court in Miscellaneous Application No.665 of 2021 vide order dated 23.03.2020 has given directions that the delay are to be condoned during this period 15.03.2020 to 14.03.2021 and they have condoned the delay up to 28.02.2022 in Miscellaneous Application No.21 of 2022 vide

The ld.counsel for the assessee before us stated that the assessee want to withdraw the appeal and filed a petition for withdrawing the appeal dated 14.06.2022, as the appeal filed by assessee is not maintainable. The Revenue has not objected to the same. Hence, we permit the withdrawal and dismiss the appeal filed by the assessee as withdrawn.

Since the assessee has withdrawn the appeal, the stay petition filed by the assessee has become infructuous and hence, dismissed.

In the result, the appeal and the stay petition filed by the assessee are dismissed.