M/s Kuber India Sales Pvt. Ltd., Ludhiana V. ACIT, C-V, Ludhiana

ITA 1541/CHANDI/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2142 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 10-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH A, CHANDIGARH (VIRTUAL COURT) .., !' .. , # $% BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM ITA NO. 1541/CHD/2018 ASSESSMENT YEAR : 2008-09 M/S KUBER INDIA SALES PVT. LTD. NEAR AIRPORT, G.T. ROAD, SAHNEWAL LUDHIANA, PUNJAB THE ACIT C-V RISHI NAGAR, LUDHIANA PUNJAB PAN NO: AACCK8010D APPELLANT RESPONDENT !' ASSESSEE BY : SHRI ASHWANI KUMAR, CA #!' REVENUE BY : SMT. KUSUM BANSAL, ADDL. CIT $ %! & DATE OF HEARING : 23/02/2021 '()*! & DATE OF PRONOUNCEMENT :23/02/2021 $&/ ORDER PER N.K. SAINI, VICE PRESIDENT THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DT. 18/09/2018 OF LD. CIT(A)-2, LUDHIANA. 2. THE REGISTRY HAS POINTED OUT THAT THE APPEAL IS BARRED BY LIMITATION BY 21 DAYS. THE ASSESSEE FURNISHED AN APPLICATION FOR CON DONATION OF DELAY IN FILING THE APPEAL WHICH READ AS UNDER: SUB:-APPLICATION FOR CONDONATION OF DELAY IN FILING FORM NO.36. 1. PLEASE REFER TO THE ORDER U/S 250(6) OF HON'BLE CIT(A )-2 , LUDHIANA DATED 18.09.2018 , UNDER APPEAL WHICH WAS SERVED TO THE COMPANY ON 20.09.2018 . 2. FORM NO. 36 OF APPEAL TO HON'BLE APPELLATE TRIBUNAL WAS TO BE F ILED BEFORE 20.11.2018 . BUT THE SAME COULD NOT BE FILED WITH TIME LIMITATIO N BECAUSE SH. J.P KAPOOR, AGED 75 YEARS, WHO IS MY FATHER, FELL SICK DUE TO HEART AND PSYCHIATRY PROBLEMS. HE WAS UNDER TREATMENT AT GUWAHATI AND TH EREAFTER TAKEN TO DELHI ALSO. SH. J.P KAPOOR IS SETTLED AND RUNNING A BUSINESS IN GUWAHAT I. DUE TO THIS, I 2 COULD NOT CONCENTRATE ON FILING OF APPEAL PROCEDURE AND OTHER BUSINESS MATTERS, THEREBY FILING OF APPEAL GOT DELAYED BEYOND SIXTY D AYS TIME LIMITATION. COPY OF THE TREATMENT DOCUMENTS AT GUWAHATI AND DELHI INCLU DING MEDICINES PRESCRIPTION LIST ARE ENCLOSED HEREWITH. 3. IN VIEW OF THE ABOVE, IT IS HUMBLY PRAYED THAT THE DELAY IN FILING OF APPEAL OF THE COMPANY, OCCURRED DUE TO UN-AVOIDABLE REASON, M AY KINDLY BE CONDONED AND THE APPEAL MAY KINDLY BE ADMITTED AND HEARD ACC ORDING TO THE FACTS AND MERITS OF THE CASE. I HOPE YOU WILL FIND THE ABOVE DOCUMENTS IN ORDER. IN CASE ANY OTHER INFORMATION IS NEEDED, I WILL SUBMIT THE SAME ON HEARING FROM Y OUR GOOD OFFICE. 3. IN SUPPORT OF THE ABOVE APPLICATION THE ASSESSEE FILED DOCTORS PRESCRIPTION WHICH IS PLACED ON RECORD. 4. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE REITERATED THE CONTENTS OF THE AFORESAID APPLICATION AND ALSO SUBMITTED THAT DUE TO ILLNESS OF ASSESSEES FATHER AND THE ASSESSEE COULD NOT FIL E THE APPEAL IN TIME AND DELAY OCCURRED WHICH WAS BEYOND THE CONTROL OF THE ASSESSEE. THEREFORE, THE DELAY MAY BE CONDONED. HE ALSO POINTED OUT THAT THE ASSESSEE WANTS TO AVAIL THE IMMUNITY SCHEME UNDER SECTION 5(1) OF THE DIREC T TAX VIVAD SE VISHWAS ACT, 2020, THEREFORE, THE APPEAL OF THE ASSESSEE MAY BE TREATED AS WITHDRAWN SUBJECT TO THE LIBERTY TO MOVE AN APPLICATION FOR R ECALL OF THE ORDER IN CASE THE DEPARTMENT DOES NOT ACCEPT THE APPLICATION OF THE A SSESSEE. 5. LD. DR IN HIS RIVAL SUBMISSIONS ALTHOUGH OPPOSED THE APPLICATION FOR CONDONATION OF DELAY AND SUPPORTED THE ORDER OF THE AUTHORITIES BELOW BUT COULD NOT CONTROVERT THE AFORESAID CONTENTION OF TH E LD. COUNSEL FOR THE ASSESSEE. 6. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE P ARTIES AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CA SE IT APPEARS THAT THE DELAY IN FILING THE APPEAL OCCURRED DUE TO ILLNESS OF THE FA THER OF THE ASSESSEE WHICH WAS 3 BEYOND THE CONTROL OF THE ASSESSEE. WE THEREFORE BY TAKING A LIBERAL VIEW, CONDONE THE DELAY AND THE APPEAL IS ADMITTED. 7. IN THE PRESENT CASE, THE ASSESSEE WANTS TO AVAIL THE IMMUNITY SCHEME UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHW AS ACT, 2020. WE, THEREFORE TREAT THIS APPEAL AS WITHDRAWN WITH THE RIDER THAT IN CASE THE DEPARTMENT DOES NOT ACCEPT THE APPLICATION OF THE ASSESSEE, THEN TH E ASSESSEE IS AT LIBERTY TO MOVE THE APPLICATION FOR RECALLING OF THE ORDER, IN ACCORDANCE WITH LAW. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. (ORDER PRONOUNCED IN THE OPEN COURT ON 23/02/2021 ) SD/- SD/- .. .., (R.L. NEGI ) ( N.K. SAIN I) # $%/ JUDICIAL MEMBER / VICE PRESIDENT AG DATE: 23/02/2021 (+! ,-.- COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. $ / CIT 4. $ / 01 THE CIT(A) 5. -2 45&456789 DR, ITAT, CHANDIGARH 6. 8:% GUARD FILE