KESHAV SUNDERAM RAJAM,CHENNAI vs. INCOME TAX OFFICER INTERNATIONAL TAXATION 2(1), CHENNAI
In the result, the appeal filed by the assessee is dismissed
ITA 780/CHNY/2022[2013-2014]Status: DisposedITAT Chennai31 Jan 2023AY 2013-2014
Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.780/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 Keshav Sunderam Rajam, Vs. The Income Tax Officer, New No. 27, Old No. 11, Sathya International Taxation 2(1), Narayana Avenue, Off Boat Club Road, Chennai. R.A. Puram, Chennai 600 028. [Pan:Atopr1473P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S.V. Venkateshwaran, Fca ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 20.12.2022 घोषणा की तारीख /Date Of Pronouncement : 31.01.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 16, Chennai Dated 29.06.2022 Relevant To The Assessment Year 2013-14. 2. The Appeal Filed By The Assessee Is Delayed By Ten Days In Filing The Appeal, For Which, The Assessee Has Filed A Petition For Condonation Of The Delay In The Form Of An Affidavit, To Which; The Ld. Dr Has Not Raised Any Serious Objection. Consequently, Since The Assessee Was Prevented By 2
For Appellant: Shri S.V. Venkateshwaran, FCAFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 143(3)Section 54B
delay of two days in filing of the appeal stands condoned and the appeal is admitted for adjudication.
3. Brief facts of the case are that in this case assessment under section 143(3) of the Income Tax Act, 1961 was completed on 21.03.2016. The assessee is a Non-Resident sold a capital asset on 08.01.2013 in which the assessee
