Pilli Sujatha, Visakhapatnam V. The Assistant Commissioner of Income Tax, Central Circle-2, Visakhapatnam

ITA 102/VIZ/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0542 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 05-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K SONOWAL
• Keywords: Condonation of delay
• Section: 13

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (THROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) , . . , BEFORE SHRI N.K.CHOUDHRY, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ./ I.T. A.NO. 9 3/ VIZ/20 19 TO 95 /VIZ/2019 ( / A SST . Y EAR : 2008 - 09, 2009 - 10 AND 2012 - 13 RESPECTIVELY ) PILLI SANTOSH KRISHNA D.NO.45 - 57 - 10/1/1, NARASIMHA NAGAR VISAKHAPATNAM [PAN : BPFPP8326B] VS ASST.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 2 VISAKHAPATNAM ./ I.T. A.NO.9 6 / VIZ/2019 AND 97 /VIZ/2019 ( / ASSESSMENT YEAR: 2010 - 11 AND 2012 - 13) PILLI RAJA RAGHAVENDRA D.NO.45 - 57 - 10/1/1, NARASIMHA NAGAR VISAKHAPATNAM [PAN : B LNPP1916P ] VS. ASST.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 2 VISAKHAPATNAM ./ I.T. A.NO.9 9 / VIZ/2019 AND 100 /VIZ/2019 ( / ASSESSMENT YEAR: 20 12 - 13 AND 2013 - 14 ) PILLI NOOKA RAJU D.NO.45 - 57 - 10/1/1, NARASIMHA NAGAR VISAKHAPATNAM [PAN : AHIPP3381L ] VS. ASST.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 2 VISAKHAPATNAM ./ I.T. A.NO. 101 / VIZ/2019 TO 103 /VIZ/2019 ( / ASSESSMENT YEAR: 2008 - 09 TO 2010 - 11 ) PILLI SUJATHA D.NO.45 - 57 - 10/1/1, NARASIMHA NAGAR VISAKHAPATNAM [PAN : AJOPP0031F ] VS. ASST.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 2 VISAKHAPATNAM ( / APPELLANT) ( / RESPONDENT) 2 I.T.A.NO.93/VIZ/2019 TO 97/VIZ/2019 AND 99/VIZ/2019 TO 103/VIZ/2019 PILLI SANTOSH KRISHNA & OTHERS, VISAKHAPATNAM / APPELLANT BY : SHRI G.V.N.HARI, AR / RESPONDENT BY : SHRI D.K.SONOWAL, CIT, DR / DATE OF HEARING : 23.12.2020 / DATE OF PRONOUNCEMENT : .12.2020 / O R D E R P ER SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER : CONDONATION OF DELAY ALL T H E S E APPEAL S ARE FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX ( APPEALS ) - 3 , VI SAKHAPATNAM DATED 15.10.2018 WITH THE DELAY OF 54 DAYS . THE ORDER S OF THE LD.CIT(A) W ERE RECEIVED BY THE ASSESSEE S ON 11.11.2018 AND THE ASSESSEE S OU GHT TO HAVE FILED THE APPEAL ON OR BEFORE 10.01.2019. HOWEVER, THE APPEAL S ARE FILED BEFORE THE ITAT ON 05.03.2019 WITH THE DELAY OF 54 DAYS. THE ASSESSEE EXPLAINED THE RE ASONS FOR DELAY AS UNDER : SRI P. NOOKA RAJU, F ATHER OF THE APPELLANT HAS BEEN SUFFERING FROM DIABETES AND HYPER TENSION FOR A LONGTIME. SINCE 2018, HE HAD BEEN SUFFERING FROM EXTREME WEAKNESS, NUMBNESS AND PATH IN THE LIMBS AND LOSS OF SENSATION. HE WAS ADVISED TO TAKE COMPLETE BED REST FOR A T LEAST 2 MONTHS. SRI P. NOO KARAJU HAD B EEN MANAGING THE AFFAIRS OF THE APPELLANT. SINCE, HE HAD BECOME SICK, THE APPEAL COULD NOT BE FIL6DWITBIN TIME. AS SOON AS HE RECOVERED, HE TOOK ALL THE NECES SARY STEPS FOR FILING THE APPEAL AND THE AP P EAL COULD BE FILED ON 05 . 03 . 2019. AS EXPLAINED ABOVE, THE DELAY OF 54 DAYS IN FILING THE APPEAL WAS DUE TO REASONS STATED ABOVE THAT WERE BEYOND THE CONTROL OF THE PETITIONER. THE DELAY IS NEITHER INTENTIONAL NOR DELIBERATE. THEREFORE, IT IS RESPECTFULLY PRAYED THAT THE DE LA Y OF 54 DAYS MAY KINDLY BE CONDONE D AND APPROPRIATE ORDERS MAY KINDLY BE PASSED IN THE INTERESTS OF SUBSTANTIAL JUSTICE. 3 I.T.A.NO.93/VIZ/2019 TO 97/VIZ/2019 AND 99/VIZ/2019 TO 103/VIZ/2019 PILLI SANTOSH KRISHNA & OTHERS, VISAKHAPATNAM INCONVENIENCE CAUSED IN THE MATTER IS REGRETTED. 2. WHEN THE APPEAL IS TAKEN UP FOR HEARING, THE LD.AR SUBMITTED THAT THE ASSESSEE INTENDS TO GO FOR VIVAD SE VISHWAS SCHEME AND SETTLE THE ISSUE WITH AN INTENTION TO PUT AN END FOR PROTRACTED LITIGATION. THE LD.AR FURTHER SUBMITTED THAT UNLESS THE DELAY IS C ONDONED, THE ASSESSEE IS NOT PERMITTED TO GO FOR SETTLEMENT UNDER VIVAD SE VISHWAS SCHEME, THEREFORE, REQUESTED TO CONDONE THE DELAY AND ADMIT THE APPEAL TO GIVE WAY TO THE ASSESSEE TO GO FOR VIVAD SE VISHWAS SCHEME. 3. ON THE OTHER HAND, THE LD.DR DID NOT OBJECT FOR CONDONING THE DELAY AND ADMITTING THE APPEAL . 4. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE PETITION FOR CONDONATION OF DELAY. IN THE INSTANT CASE, THE DELAY WAS DUE TO ILL HEALTH OF NOOKARAJU WHO I S THE MAIN MEMBER OF THE FAMILY AND THE ASSESSEE INTENDS TO GO FOR VIVAD SE VISHWAS SCHEME AND SETTLE THE ISSUE ONCE FOR ALL AND PUT AN END TO THE LITIGATION. UNLESS THE DELAY IS CONDONED, THE ASSESSEE IS NOT ENTITLED TO GO FOR THE SCHEME ENVISAGED FOR SE TTLEMENT OF THE LONG PENDING DISPUTE S . TAKING INTO CONSIDERATION ALL FACTS AND CIRCUMSTANCES, WE ARE OF THE CONSIDERED OPINION THAT THE DELAY NEEDS TO BE CONDONED IN THE INTEREST OF JUSTICE AS WELL TO END LITIGATION. ACCORDINGLY, WE CONDONE THE DELAY AND ADMIT THE APPEAL. THE CASE IS POSTED FOR HEARING ON 23.02.2021. SINCE THE 4 I.T.A.NO.93/VIZ/2019 TO 97/VIZ/2019 AND 99/VIZ/2019 TO 103/VIZ/2019 PILLI SANTOSH KRISHNA & OTHERS, VISAKHAPATNAM DATE IS PRO NOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE IS REQUIRED TO BE ISSUED SEPARATELY FOR BOTH THE PARTIES. 5 . IN THE RESULT, THE DELAY IS CONDONED AND THE APPEAL IS ADMITT ED . ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD DECEMBER , 2020. S D/ - S D/ - ( ) ( . . ) ( N.K.CHOUDHRY ) ( D.S.SUNDER SINGH) /JUDICIAL MEMBER R E B M E M T N A T N U O C C A / /DATED : 23 .12.2020 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO : - 1 . / THE ASSESSEE (I) PILLI SANTOSH KRISHNA (II) PILLI RAJA RAGHAVENDRA (III) PILLI NOOKA RAJU (IV) PILLI SUJATHA, D.NO.45 - 57 - 10/1/1, NARASIMHA NAGAR VISAKHAPATNAM 2 . / THE REVENUE ASST. .COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, VISAKHAPATNAM 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), VISAKHAPATNAM 4. THE COMMISSIONER OF INCOME TAX (APPEALS) - 3, VISAKHAPATNAM 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM