Sri. Gopalreddy Narayanreddy, Bangalore V. The Income Tax Officer, Ward- 4(3)(4), Bangalore

ITA 168/BANG/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0017 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 22-07-2021
• Assessment Year: 2016-2017
• Appeal Filed On: 05-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 48; 22; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI , JUDICIAL MEMBER IT A NO. 168/ BANG / 2020 ASSESSMENT YEAR : 2016 - 17 SRI GOPALREDDY NARAYANREDDY, NO.1070, 3 RD FLOOR, 20 TH CROSS, HSR LAYOUT, BANGALORE 560 102. PAN: ADXPN 5537B VS. THE INCOME TAX OFFICER, WARD 4(3)(4), BANGALORE. APPELLANT RESPONDENT APPELLANT BY : S HRI RAJEEV C. NULVI, CA RESPONDENT BY : SHRI KANNAN NARAYANAN, JT.CIT(DR)(ITAT) , B ENGALUR U. DATE OF HEARING : 22 . 07 .202 1 DATE OF PRONOUNCEMENT : 22 .07 .202 1 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(APPEALS) DATED 17.10.2019 FOR THE ASSESSMENT YE AR 2016-17. 2. THERE IS A DELAY OF 48 DAYS IN FILING THE APPEA L BEFORE THE TRIBUNAL. THE ASSESSEE EXPLAINED THE DELAY BY FILING THE PETI TION ALONG WITH AFFIDAVIT FOR CONDONATION OF DELAY BY STATING THAT THE DELAY WAS DUE TO THE OFFICE OF THE CHARTERED ACCOUNTANT ON ACCOUNT OF BUSY SCHEDUL E AND ENGAGED IN FILING GST AUDIT REPORTS AND CIT(APPEALS) MATTERS. WE HAVE GONE THROUGH THE REASONS EXPLAINED BY THE ASSESSEE FOR THE DELAY IN FLING THE APPEAL. IN OUR OPINION, THERE IS GOOD AND SUFFICIENT REASONS F OR FILING THE APPEAL ITA NO.168/BANG/2020 PAGE 2 OF 2 BELATEDLY. HENCE THE DELAY IN FILING THE APPEAL B EFORE THE TRIBUNAL IS CONDONED. 3. AT THE TIME OF HEARING OF THE APPEAL, THE LD. AR SOUGHT ADJOURNMENT ON THE GROUND THAT THE ASSESSEE HAS OPTED FOR VIVA D SE VISHWAS SCHEME ACT (VSVS), 2020 BY FILING THE NECESSARY APPLICATIO NS. THE BENCH POINTED OUT THAT THE BANGALORE BENCHES IN SUCH CASES IS DIS MISSING THE APPEAL AS WITHDRAWN, WITH LIBERTY TO SEEK RECALL OF THE ORDER , TO WHICH THE LD. COUNSEL FOR THE ASSESSEE AGREED. ACCORDINGLY, THE APPEAL IS DISMISSED AS WITHDRAWN. HOWEVER, THE ASSESSEE IS AT LIBERTY TO SEEK RECALL OF THIS ORDER IN THE EVENT OF FORM NO.3 NOT BEING ISSUED BY THE D EPARTMENT, OR FOR ANY SUCH REASON UNDER THE VSVS. 3. IN THE RESULT, THE APPEAL IS DISMISSED AS WIT HDRAWN. PRONOUNCED IN THE OPEN COURT ON THIS 22 ND DAY OF JULY, 2021. SD/- SD/- ( BEENA PILLAI ) ( CHANDRA POOJARI ) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 22 ND JULY, 2021. / DESAI S MURTHY / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.