Gangineni Chandra Sekhar, Nellore V. Income Tax Officer, Ward-4, Nellore

ITA 1029/Hyd/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6207 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2015-2016
• Appeal Filed On: 20-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 6; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SH RI SAT B EER S INGH GO DA RA, JU DI CIA L MEMBE R and LAXMI PR AS AD S AH U, A CCOUNT ANT ME MBER ITA No. 1029/Hyd/2019 Assessment Year: 2015-16 Gangineni Chandra Sekhar, Nellore. PAN – AISPG 6306R Vs. Vs. Income-tax Officer, Ward – 4, Nellore. (Appellant) (Respondent) Assessee by: Shri P. Krishna Phalguni Revenue by: Smt. P. Sunitha Date of hearing: 16/12/2021 Date of pronouncement: 17/12/2021 O R D E R PER L.P. SAHU: This appeal filed by the assessee for AY 2006-07 is directed against CIT(A), Tirupati’s order, dated 25/02/2019 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short “the Act”. 2. We notice at the outset that assessee’s instant appeal suffers from 56 days delay in filing before the ITAT. To this effect, the assessee has filed a petition for condonation ITA No. 1029/Hyd/2019 G a n g i n e n i C h a n d r a S e k h a r , N e l l o r e :- 2 -: of the said delay, , inter-alia, submitted due to the health problem of his daughter at the relevant point of time caused the impugned delay in filing of the instant appeal. Case law Collector Land Acquisition vs Mst. Katiji & Ors, 1987 AIR 1353 (SC) and University of Delhi Vs. Union of India, Civil Appeal No. 9488 & 9489/2019 dated 17 December, 2019, hold that such a delay; supported by cogent reasons, deserves to be condoned so as to make way for the cause of substantial justice. We accordingly hold that Revenue’s impugned delay is neither intentional nor deliberate but due to the circumstances beyond its control. The same stands condoned. Case is now taken up for adjudication on merits. 3. At the outset, the ld. AR of the assessee submitted that the assessee has opted to avail the benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’ and to this effect, furnished Form 5 issued by the Designated Authority u/s 5(2) read with section 6 of the VSV Act for AY 2015-16 to submit that the assessee has availed Vivad Se Viswas Scheme, 2020 in prescribed Form No.1 & 2 and received Form(s)-3 in tune thereto. He, therefore, requested the Bench to permit to withdraw this appeal of the Assessee. 4. Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeal of the assessee as withdrawn since the assessee has availed Vivad-se- ITA No. 1029/Hyd/2019 G a n g i n e n i C h a n d r a S e k h a r , N e l l o r e :- 3 -: Vishwas Scheme and filed the documentary evidence cited supra in tune thereto, with a rider that it shall be very much open for the assessee to file for revival of this case, if the settlement benefit under the scheme is denied to the assessee for technical reasons. 5. In the result, assessee’s appeal is dismissed in above terms. Pronounced in the open court on 17 th December, 2021. Sd/- Sd/- (S.S. GODARA) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated: 17 th December, 2021. kv copy to : 1 Gangineni Chandra Sekhar, C/o I.K. Gupta & Company, D.No. 37-1-171, 4 th Floor, Gupthas Grand, Kurnool Road, Ongole – 523 002 2 ITO, Ward – 4, Nellore 3 CIT(A), Tirupati 4 ITAT, DR, Hyderabad 5 Guard File.