B.KISHORE KUMAR,VELLORE vs. ACIT, CHENNAI

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ITA 1612/CHNY/2016Status: DisposedITAT Chennai22 December 2020AY 2006-072 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals after finding sufficient cause. The assessee was permitted to file the application for the Vivad-se-Vishwas Scheme on or before the due date.

What were the facts?

The assessee filed appeals with a delay of five days. The assessee intended to avail the Vivad-se-Vishwas Scheme and requested to file the necessary application before the last date.

What were the issues?

Whether the delay in filing the appeals can be condoned and if the assessee can avail the Vivad-se-Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: SHRI V. DURGA RAO & SHRI S. JAYARAMAN

Hearing: 22.12.2020

आदेश / O R D E R

PER V. DURGA RAO, JUDICIAL MEMBER:

1.

These appeals filed by the assessee are against the orders of the learned Commissioner of Income Tax (Appeals)-13, Chennai dated 29.02.2016 relevant to the Assessment Years 2001- 02 to 2007-08. to 1613/Chny/2020 :- 2 -: 2. There is a delay of five days in filing these appeals. The Assessee has filed an affidavit, wherein he has stated that the delay is due to circumstances beyond his control.

3.

We have gone through the affidavit filed by the assessee and find that there is sufficient cause to condone the delay. Accordingly, the delay is condoned and the appeals are admitted for hearing.

4.

The learned Counsel for the Assessee has submitted vide letter dated 18.12.2020 stating that the Assessee intends to avail the Vivad-se-Vishwas Scheme and would file the necessary application before 31st December, 2020, as 31.12.2020 being the last date for availing the Scheme.

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