Mrs.Uma Rani Prabhkar, Shimla V. DCIT,Circle Shimla, Shimla

ITA 1143/CHANDI/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5680 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 8 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 16-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA
• Assessee Lawyers: RISHABH MARWAHA
• Keywords: Condonation of delay; Set aside
• Section: 143(3); 263

Judgement Text

, ,, IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH B, CHANDIGARH (VIRTUAL COURT) .., ! '# .. , $ %& BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM ./ ITA NO. 1143/CHD/2019 / ASSESSMENT YEAR : 2013-14 MRS. UMA RANI PRABHAKAR, SOOD COMPLEX, OPPOSITGE PETROL PUMP, CIRCULAR ROAD, TARAHALL, SHIMLA (H.P.) THE DY.CIT, CIRCLE-SHIMLA, SHIMLA (H.P.) ./ PAN NO: ABGPP 0501 Q / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI RISHABH MARWAHA, C.A. & SHRI SUDHIR SEHGAL (ADV) # ! ' / REVENUE BY : SHRI ASHOK KHANNA, ADDL.CIT-DR $ % ! &/ DATE OF HEARING : 03/05/2021 '()* ! &/ DATE OF PRONOUNCEMENT : 03/05/2021 %'/ ORDER PER: N.K. SAINI, VICE PRESIDENT THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE OR DER OF THE LD. CIT(A), SHIMLA, H.P. DATED 28/12/2018. 2. THE REGISTRY HAS POINTED OUT THAT THE APPEAL IS BARRE D BY LIMITATION BY 165 DAYS. 3. THE ASSESSEE MOVED AN APPLICATION FOR CONDONATION OF DELAY STATING THEREIN AS UNDER: 1. THAT THE APPLICANT IS FILING AN APPEAL AGAINST THE ORDER DATED 28/12/2018 PASSED BY THE LD. APPELLATE AUTHORITY BELOW, THEREB Y CONFIRMING THE PENALTY IMPOSED BY THE ASSESSING OFFICER BY WAY OF O RDER DATED 29/08/2016. 2. THAT AN ASSESSMENT ORDER WAS PASSED AGAINST THE APPLICANT ON DATED 29/02/2016 U/S 143(3) OF THE ACT, IN PURSUANCE TO T HE SAME PENALTY PROCEEDING U/S 271(L)(C) WAS INITIATED AND AN ORDER DATED 29/08/2016 WAS PASSED U/S 271(L)(C) OF THE ACT, THEREBY IMPOSING A PENALTY OF RS. 3,48,590/- . AGAINST THE SAID ORDER DATED 29/08/2016, AN APPEA L WAS FILED ON DATED 28/09/2016. 2 ITA 1143/CHD/2019_ MRS. UMA RANI PRABHAKAR VS DCIT 3. THAT THE CASE OF THE APPLICANT WAS OPENED IN REV ISION U/S 263 OF THE ACT AND AN ORDER DATED 13/03/2018 WAS PASSED U/S 263 OF THE ACT, THEREBY RE- OPENING THE CASE FOR FRESH ASSESSMENT AND THE EARLI ER ASSESSMENT ORDER DATED 29/02/2016 WAS SET ASIDE. THE SAID ORDER DATE D 13/03/2018 IS CHALLENGED BY THE APPLICANT BEFORE THIS HON'BLE TRI BUNAL AND THE SAME IS PENDING ADJUDICATION. 4. THAT AN ORDER DATED 30/11/2018 WAS PASSED U/S 14 3(3) R.W.S. 263 OF THE ACT, THEREBY ALSO INITIATING PENALTY PROCEEDINGS U/S 271 (L)(C). THE SAID ORDER DATED 30/11/2018 WAS CHALLENGED BY THE APPLICANT BE FORE LD. CIT(A), SHIMLA AND THE SAME IS PENDING FOR ADJUDICATION. 5. THAT THE FIRST APPELLATE AUTHORITY BELOW CONFIRM ED THE ORDER DATED 29/08/2016 IMPOSING PENALTY BY WAY OF THE IMPUGNED ORDER DATED 28/12/2018. THE APPLICANT FILED AN APPLICATION DATE D 08/01/2019 TO RECTIFY THE IMPUGNED ORDER DATED 28/12/2018 ON THE GROUND T HAT THE ORDER DATED 29/08/2016 WAS QUASHED BY THE REVISIONAL AUTHORITY BY WAY OF ORDER DATED 13/03/2018 PASSED U/S 263 OF THE ACT, WHICH WAS NOT DISPOSED OFF TILL DATE. 6. THAT THE APPLICANT DID NOT FILE AN APPEAL AGAIN ST THE ORDER 28/12/2018 WITHIN THE STIPULATED TIME PERIOD, AS THE APPLICATI ON DATED 08/01/2019 WAS NOT DISPOSED OFF BY THE LD. APPELLATE AUTHORITY BEL OW. THEREFORE IT IS HUMBLY SUBMITTED THAT THE DELAY IN FILING THE PRESENT APPEAL IS NEITHER WILLFUL NOR INTENTIONAL, BUT DUE TO THE REA SON THAT THE APPLICANT WAS WAITING HIS APPLICATION DATED 08/01/2019 TO BE DISP OSED OFF. SO THAT IN VIEW OF THE SUBMISSIONS MADE THE DELAY IN FILING THE PRE SENT APPEAL MAY KINDLY BE CONDONED IN THE INTEREST OF JUSTICE. 4. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR TH E ASSESSEE REITERATED THE CONTENTS OF THE AFORESAID APPLICATION AND STATED THAT THE DELAY IN FILING THE APPEAL WAS BEYOND THE CONTROL OF THE ASSESSEE AND THERE WAS NO MALAF IDE INTENTION, THEREFORE, THE DELAY IN FILING THE APPEAL MAY BE CONDONED. 5. IN HIS RIVAL SUBMISSIONS THE LD. DR ALTHOUGH OPPOSED THE CONDONATION OF DELAY BUT COULD NOT CONTROVERT THE AFORESAID CONTENTION OF THE L D. COUNSEL FOR THE ASSESSEE. 6. AFTER CONSIDERING THE SUBMISSIONS OF BOTH THE PARTIE S AND THE MATERIAL AVAILABLE ON THE RECORD, IT APPEARS THAT THE DELAY IN FILING THE AP PEAL WAS BEYOND THE CONTROL OF THE ASSESSEE AND THERE WAS NO MALAFIDE INTENTION, AND MOREO VER THE ASSESSEE WANTS TO AVAIL THE IMMUNITY SCHEME I.E.; VIVAD SE VISHWAS, THER EFORE THE DELAY IS CONDONED AND APPEAL IS ADMITTED. 7. THE ASSESSEE HAS FURNISHED AN APPLICATION FOR WITHDRAW AL OF THIS APPEAL STATING THEREIN AS UNDER: 3 ITA 1143/CHD/2019_ MRS. UMA RANI PRABHAKAR VS DCIT I HAD FILED APPEAL BEFORE YOUR KIND SELF VIDE APPE AL NO. ITA 1143/CHANDI/2019 ON 16/08/2019 AGAINST THE ORDER PASSED BY CIT(APPEA L), SHIMLA VIDE APPEAL NO. IT/95/161-17/SML ON 28/12/2018. I HAVE OPTED FOR VI VAD SE VISHWAS SCHEME 2020 AND FORM NO. 3 HAS BEEN ISSUED TO ME BY PCIT CHANDI GARH AGAINST THE DISPUTED DEMAND. COPY OF FORM NO. 3 IS BEING ENCLOSED HERE W ITH FOR YOUR KIND PERUSAL. THE APPEAL FILED VIDE ACK NO. ITA1143/CHANDI/2019 D ATED 16/08/2019 MAY KINDLY NE TREATED AS WITHDRAWN IN PURSUANCE TO FORM NO. 3 ISSUED BY THE PCIT, CHANDIGARH ON 16/04/2021 AND CERTIFICATE TO THE EFF ECT THAT APPEAL HAS BEEN WITHDRAWN MAY KINDLY BE ISSUED TO UNDERSIGNED SO TH AT FORM NO. 4 MAY KINDLY BE FILED UNDER THE VIVAD SE VISHWAS SCHEME 2020. THANKING YOU. YOURS FAITHFULLY SD/- (UMA RANI PRABHAKAR) 8. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE THE ASSESSEE HAS AVAILED THE IMMUNITY SCHEME I .E. VIVAD SE VISHWAS AND THE INCOME TAX DEPARTMENT HAS ISSUED FORM NO. 3 BEARING CE RTIFICATE N O . 342085460160421 IN RESPONSE TO THE APPLICATION FILED BY THE ASSESSEE, U NDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THEREFORE THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 9. THE LD. DR DID NOT OBJECT IF APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 10. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 11. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED . (ORDER PRONOUNCED IN THE OPEN COURT ON 03/05/2021) SD/- SD/- .. .., (R.L. NEGI ) ( N.K. SAIN I) $ %&/ JUDICIAL MEMBER ! / VICE PRESIDENT *RANJAN DATE: 03/05/2021 4 ITA 1143/CHD/2019_ MRS. UMA RANI PRABHAKAR VS DCIT (+ ! ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. $ / / CIT 4. $ / ()/ THE CIT(A) 5. -23 4, & 4, 67839/ DR, ITAT, CHANDIGARH 6. 38 :%/ GUARD FILE