Thota Vijaya Lakshmi, Visakhapatnam V. The Principal Commissioner of Income Tax-1, Visakhapatnam

ITA 144/VIZ/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0554 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 8 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 27-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Assessee Lawyers: C KAMESWARA RAO
• Keywords: Condonation of delay
• Section: 271(1)(c); 263

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. 143/ VIZ/20 19 AND 144/VIZ/2019 ( / A SSESSMENT Y EAR : 20 11 - 12 ) SMT. THOTA VIJAYA LAKSHMI HIG - 41;50 - 118 - 4/2 SEETHAMMADHARA VISAKHAPATNAM [PAN :ACZPT7372D] VS . PR .COMMISSIONER OF INCOME TAX - 1 VISAKHAPATNAM ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI C.KAMESWARA RAO, CA / RESPONDENT BY : S MT.SUMAN MALIK, DR / DATE OF HEARING : 2 3 . 1 2 .2020 / DATE OF PRONOUNCEMENT : 23 . 1 2 .2020 / O R D E R P ER SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER : TH E S E APPEAL S ARE FILED BY THE ASSESSEE AGAINST THE ORDER OF THE PRINCIPAL COMMISSIONER OF INCOME TAX (PR.CIT) - 1 , VI SAKHAPATNAM PASSED U/S 263 OF THE INCOME TAX A CT , 1961(IN SHORT ACT) DATED 23.03.2016 WITH THE DELAY OF 1037 DAYS AND THE SAME IS NUMBER ED AS I.T.A.NO.143/V IZ/2019 . ANOTHER APPEAL IN I.T.A. NO.144/VIZ/2019 IS ALSO AGAINST THE ORDER PASSED U/S 263 OF THE A CT DATED 30 . 09 . 2016 FOR LEVY OF PENALTY U/S 271(1)(C) OF THE ACT WITH THE DELAY OF 823 DAYS . 2 I.T.A. NO . 143 /VIZ/20 19 AND 144/VIZ/2019 , A.Y.201 1 - 1 2 SMT.THOTA VIJAYA LAKSHMI , VISAKHAPATNAM CONDONATION OF DELAY : 2. IN THE SE CASE S , THE ASSESSEE INTENDS TO GO FOR VIVAD SE VISHWAS SCHEME TO SETTLE THE ISSUE AND PUT AN END TO THE LITIGATION. THE ASSESSEE I S NOT PERMITTED TO FILE THE PETITION UNDER VIVAD SE VISHWAS SCHEME UNLESS THE APPEAL IS PENDING AS ON THE SPECIFIED DA TE . HENCE THE ASSESSEE HAS REQUESTED FOR CONDONING THE DELAY AND ADMIT THE APPEAL. THE REASON FOR DELAY IN FILING THE APPEAL IS STATED TO BE WRONG ADVICE GIVEN BY THE COUNSEL . ACCORDING TO THE ASSESSEE, THE COUNSEL HAS GIVEN WRONG ADVICE, THEREFORE, THE ASSESSEE CO ULD NOT FILE APPEAL BEFORE THE TRIBUNAL WELL IN TIME . 3. ON THE OTHER HAND, THE LD.DR EXPRESSED NO OBJECTION FOR CONDONING THE DELAY , SINCE , THE ASSESSEE INTENDS TO GO FOR SETTLEMENT OF THE ISSUE UNDER VIVAD SE VISHWAS SCHEME, WHICH IS ENVISAGED BY GOVT. OF INDIA TO PUT AN END TO THE PROTRACTED LITIGATIONS. 4. WE HAVE HEAD BOTH THE PARTIES AND GONE THROUGH THE MATERIAL PLACED BEFORE US. THOUGH THE REASON GIVEN BY THE ASSESSEE FOR FILING THE APPEAL IS NEITHER CONVINCING NOR SATISFACTORY, SINCE THE ASSES SEE INTENDS TO GO FOR VIVAD SE VISHWAS SCHEME AND PAY THE RESULTING TAXES AND PUT AN END TO THE LITIGATION, WE ARE CONVINCED THAT THE DELAY IN FILING THE APPEAL BY THE ASSESSEE NEEDS TO BE CONDONED AS A SPECIAL CASE . ACCORDINGLY, WE CONDONE 3 I.T.A. NO . 143 /VIZ/20 19 AND 144/VIZ/2019 , A.Y.201 1 - 1 2 SMT.THOTA VIJAYA LAKSHMI , VISAKHAPATNAM THE DELAY AND ADMIT THE APPEAL OF THE ASSESSEE. THE CASE IS POSTED FOR HEARING ON 24.02.2021. SINCE THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE IS REQUIRED TO BE ISSUED FOR BOTH THE PARTIES. 5 . IN THE RESULT, THE DELAY IS CON DONED AND THE APPEAL S ARE ADMITTED . ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD DECEMBER , 2020. S D/ - S D/ - ( ) ( . . ) ( N.K.CHOUDHRY ) ( D.S.SUNDER SINGH) /JUDICIAL MEMBER / ACCOUNTANT MEMBER /DATED : 23 .12.2020 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO : - 1 . / THE ASSESSEE SMT. THOTA VIJAYA LAKSHMI, HIG - 41;50 - 118 - 4/2 SEETHAMMADHARA, VISAKHAPATNAM 2 . / THE REVENUE PR.COMMISSIONER OF INCOME TAX - 1, VISAKHAPATNAM 3 . , , / DR, ITAT, VISAKHAPATNAM 4 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM