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Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI
Before: SHRI V. DURGA RAO & SHRI G. MANJUNATHA
S Vijayashanthi , The Asst. Commissioner of Parthasarathypuram, T. Nagar, Income Tax, Chennai – 600 017. Vs. Non Corporate Ward-20, [PAN: AAMPS 7090J] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Mr. Saroj Kumar Parida, Advocate ""थ" की ओर से /Respondent by : Mr. R. Uma Maheswari, JCIT सुनवाई की तारीख/Date of Hearing : 17.11.2021 घोषणा की तारीख /Date of Pronouncement : 17.11.2021 आदेश / O R D E R
Per V. Durga Rao, Judicial Member:
This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)-7, Chennai in dated 27.11.2019 relevant to the Assessment Year 2008-09. 2 -: 2. There is a delay of 21 days in filing the appeal, for which, the ld. counsel for the assessee has filed affidavit for condonation of delay, wherein the ld. counsel for the assessee has stated that the delay is due to circumstances beyond his control. Hence, the delay may be condoned.
On the other hand, the ld. D.R has not raised any serious objection.
We have gone through the affidavit filed by the assessee and find that there is a sufficient cause prevented by the assessee not to file appeal in time. In our opinion, it is a fit case to condone the delay.
Accordingly, the delay of 21 days in filing the appeal is condoned and the appeal is admitted for adjudication.
When this appeal was taken up for hearing, the ld. counsel for the assessee has filed copy of Form-4 and also submitted that Form No.5 is yet to be received towards settlement of disputed tax under Vivad-se- Vishwas Scheme 2020 and prayed for withdrawal of the appeal of the assessee. The learned DR fairly conceded the submissions of the learned counsel.
3 -: 6. We have heard both the parties, perused the materials available on record and gone through the Form No.4. 7. We find that the assessee has been received Form-4 from the designated authority on 30.09.2021 under Vivad Se Vishwas Scheme, thereby, the designated authority has yet to issue Form No.5 towards settlement of disputed tax and thus, the appeal filed by the assessee is liable to be dismissed as withdrawn. Accordingly, the appeal filed by the assessee is dismissed as withdrawn.