M/s.Jagee Jewellers, Trivandrum V. ACIT, Trivandrum

ITA 112/COCH/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6690 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 07-04-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 17-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: T M SREEDHARAN
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI CHANDRA POOJARI AM & SHRI GEORGE MATHAN, JM ITA NO S . 109 TO 112 / COCH / 2020 (ASSESSMENT YEAR S : 2007 - 08 TO 2010 - 11 ) M/S. JAGEE JEWELLERS KALLAMBALAM P.O. TRIVANDRUM 695102 VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(2) TRIVANDRUM PAN AAGFJ0149R APPELLANT RESPONDENT SP NO S . 62 TO 65 / COCH / 2020 (ARISIG OUT OF ITA NOS. 109 TO 112/COCH/2020 ) (ASSESSMENT YEAR S : 2007 - 08 TO 2010 - 11 ) M/S. JAGEE JEWELLERS KALLAMBALAM P.O. TRIVANDRUM 695102 VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(2) TRIVANDRUM PAN AAGFJ0149R APPLICANT RESPONDENT APPELLANT BY: SHRI T.M. SREEDHARAN, ADVOCATE RESPONDENT BY: SMT. J.M. JAMUNA DEVI, SR. DR DATE OF HEARING: 0 7 .04.2021 DATE OF PRONOUNCEMENT: 0 7 . 04.2021 O R D E R PER BENCH TH ESE APPEAL S FILED BY ASSESSEE ARE DIRECTED AGAINST THE ORDER S OF THE CIT(A) THIRUVANANTHAPURM DATED 21.10.2019 FOR ASSESSMENT YEARS 2007 - 08 TO 2010 - 11. ASSESSEE HAS ALSO FILED STAY PETITIONS FOR ALL THESE ASSESSMENT YEARS. 2. THERE ARE DELAYS IN FILING THESE APPEALS. FOR ASSESSMENT YEARS 2007 - 08, 2008 - 09 AND 2009 - 10 THERE IS A DELAY OF 36 DAYS AND IN THE CASE OF ASSESSMENT YEAR 2010 - 11 THERE IS A DELAY OF 45 DAYS IN FILING THE APPEALS. THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT FOR CONDONATION OF DELAY WHEREIN IT ITA 109 TO 112 /COCH/ 2020 & SPS 62 TO 65 M/S. JAGEE JEWELLERS 2 HAS BEEN MENTIONED THAT ON ACCOUNT OF HEALTH PROBLEMS FACED BY THE PROPRIETOR OF THE ASSESSEE THE DELAY HAS BEEN CAUSED. THIS AFFIDAVIT F ILED BY THE ASSESSEE HAS NOT BEEN SHOWN TO BE FALSE BY THE REVENUE. THIS BEING SO WE FIND NO REASON TO DOUBT THE REASONS GIVEN IN THE AFFIDAVIT. FURTHER THE ASSESSEE HAS FILED APPLICATION FOR WITHDRAWAL OF THE APPEAL ON ACCOUNT OF ITS OPTING FOR VIVAD - SE - V ISWAS SCHEME 2020. 3. IN VIEW OF THE ABOVE THE DELAY IN FILING THE APPEALS FOR ALL THE 4 ASSESSMENT YEARS HAS BEEN CONDONED AND THE APPEALS OF THE ASSESSEE STAND ADMITTED. AS THE ASSESSEES HAS FILED A LETTER REGARDING FILING OF APPLICATION UNDER VIVAD - SE - VIS WAS SCHEME 2020 THE APPEAL S STAND DISMISSED AS WITHDRAWN. SINCE THE APPEALS OF THE ASSESSEE ARE DISMISSED, THE STAY PETITIONS BECOME INFRUCTUOUS , HENCE DISMISSED. 4. DICTATED AND PRONOUNCED IN THE OPEN COURT ON 7 TH APRIL, 2021. SD/ - SD/ - (CHANDRA POOJARI ) ( GEORGE MATHAN ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN , DATED: 7 TH APRIL, 2020 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) - THIRUVANANTHAPURM 4. THE PR. CIT - THIRUVANANTHUPURAM 5. THE DR, ITAT, COCHIN 6. GUARD FILE BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, COCHIN N.P.