Sasikala Krishnasamy, Chenni ITO Non Corporate Ward - 14 (1), Chennai Details

The Income Tax Appellate Tribunal, Chennai, has admitted an appeal filed by Mrs. Sasikala Krishnasamy for the assessment year 2011-12. The appeal was initially filed beyond the prescribed time limit. However, the tribunal found the reasons provided for the delay to be reasonable and condoned it. The assessee has expressed a desire to settle the dispute through the Vivad se Vishwas Scheme, 2020.

IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI
BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT
AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER

I.T.A.No.542/Chny/2020 
Assessment Year: 2011-12)

Mrs. Sasikala Krishnasamy,
1/40- K, PCM Colony,
St.Thomas Mount
Chennai-600 016.
Appellant)

Vs 

The Income Tax Officer ,
Non-Corporate Ward-14(1),
Chennai-34.
PAN: BKNPK 9425K
(Respondent)

Appellant by : Mr. N.Devanathan, Advocate
Respondent by : Mr. Suresh Periasamy, JCIT

Date of hearing : 11.03.2021
Date of Pronouncement : 28.04.2021

O R D E R

PER G.MANJUNATHA, AM:

 This appeal filed by assessee is directed against order of learned CIT(A)-7, Chennai dated 28.06.2019 and pertains to assessment year 2011-12.

2. We find that appeal filed by assessee is barred by limitation for which necessary petition for condonation of delay explaining the reasons for the delay has been filed. The learned counsel submitted that assessee could not file appeal within the time allowed under the Act, therefore delay may be condoned. Having heard both sides and considered the petition filed by the assessee for condonation of delay, we are of the considered view that reasons given by assessee for not filing the appeal within the time allowed under the Act comes under reasonable cause as provided under the Act for condonation of delay and hence, delay in filing of above appeal is condoned and appeal filed by the assessee is admitted for adjudication.

3. We have heard the counsels for the assessee’s and the ld. DR and also perused the material available on record. At the time of hearing, learned counsels for the assessee’s have made a statement at bar that the assessee’s wants to utilize the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending dispute relating to Direct Taxes and in this regard some of assessee’s have filed form No 1 and 2 and awaiting form no. 3 from the designated authority. In some cases, the assessee’s have received form no. 3 from the designated authority and in some cases, the assessee have filed letter and expressed their willingness to file form no. 1 and 2 before the designated authority.

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