SHRI KRISHNAKUMAR JAYABAARATHI,SALEM vs. ACIT, CENTRAL CIRCLE, SALEM

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ITA 307/CHNY/2020Status: DisposedITAT Chennai03 September 2021AY 2002-032 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal directed the AO to instruct the assessee to cure the defects and then consider the VSVS compliance. Liberty was granted to restore the appeal if the VSVS application was rejected.

What were the facts?

The assessee filed an appeal for AY 2002-03. The assessee opted for the VSVS Scheme and received Form 3, requesting the appeal be treated as withdrawn. However, the appeal was defective due to unpaid appeal fees and an unattested e-challan.

What were the issues?

Whether the appeal should be dismissed as withdrawn given the assessee's intention to comply with the VSVS scheme despite appeal defects.

Which sections of the Income-tax Act were involved?

Section 4

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHENNAI

Before: SHRI DUVVURU RL REDDY & SHRI S. JAYARAMAN

Hearing: 03.09.2021Pronounced: 03.09.2021

आदेश /O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER:

1.

The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)-18, Chennai in dated 13.09.2019 for the assessment year 2002-03.

2.

At the time of hearing, None appeared for the assessee. We heard the Ld. DR. We find from the records that the assessee has submitted that it has opted for VSVS Scheme and received Form 3 on 18.02.2021, and hence pleads that the appeal may be treated as withdrawn. However, we find that the appeal is defective as the assessee failed to pay appeal fees short by Rs. 8,500/- and E-Challan was not attested. In the circumstances, when the assessee is making compliance in accordance with VSVS, we direct the AO to direct the assessee to cure the above defects and thereafter consider the compliance of VSVS. Liberty is also given to the assessee/Revenue to restore the appeal, in the event of the designated authority, for any reason reject the application filed by the assessee under section 4 of the said Act.

3.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

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