Dipakkumar Chimanlal Shah, Ahmedabad V. The ITO, Ward-1(1)(4), Ahmedabad

ITA 239/AHD/2021

AI Insights

The case involves an appeal by Dipakkumar Chimanlal Shah against the order of the NFAC, which dismissed his quantum appeal related to the Assessment Year 2011-12. The dismissal was based on the grounds that the assessee had availed the Vivad Se Vishwas Scheme for a penalty under section 271B of the Income Tax Act for the same assessment year. The Tribunal found that the NFAC was incorrect in dismissing the quantum appeal, as the assessee had not opted for the Vivad Se Vishwas Scheme concerning the quantum appeal. The Tribunal noted the delay in filing the appeal due to the COVID-19 pandemic and condoned the delay, accepting the reasons provided by the assessee.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114338 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 05-09-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 05-10-2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 147; 143(3); 271B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Dipakkumar Chimanlal Shah, 502,503, Celebrity Residency, Vishwakunj Char Rasta Paldi, Ahmedabad-380007 PAN: ACBPS9050P (Appellant) Vs The ITO, Ward-1(1)(4), Ahmedabad (Respondent) Assessee Represented: Shri M.K. Patel, Advocate Revenue Represented: Dr. Darsi Suman Ratnam, CIT-DR Date of hearing : 06-09-2023 Date of pronouncement : 13-09-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the appellate order dated 18.12.2020 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “NFAC”), arising out of the Reassessment order passed under section 147 r.w.s. 143(3) of the Income Tax Act, 1961 (hereinafter ITA No. 239/Ahd/2021 Assessment Year 2011-12 I.T.A No. 239/Ahd/2021 A.Y. 2011-12 Page No Dipakkumar Chimanlal Shah vs. ITO 2 referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2011- 12. 2. The solitary issue to be considered in this appeal is that the Ld. NFAC dismissed the assessee’s quantum appeal on the ground that the assessee has availed Vivad Se Vishwas Scheme on the quantum appeal, whereas the assessee availed Vivad Se Vishwas Scheme for the very same Assessment Year 2011-12, relating to the Penalty levied u/s. 271B of the Act. Therefore the Ld. NFAC is not correct in dismissing quantum appeal and the same is to be restored to the file of the Ld. NFAC for adjudication on merits. 3. The Registry has noted that there is a delay of 230 days in filing the above appeal. The assessee in its condonation petition stated that as against the impugned order dated 20-12-2020, appeal ought to have been filed on or before 17-02-2021. However the assessee made request to Appellate Authority to restore the appellate order vide its representation dated 28-12-2020, 19-04- 2021 and 29-07-2021, since the quantum appeal was wrongly dismissed by Ld. NFAC. However there was no response from Ld. NFAC, thereby this appeal is filed with the delay of 230 days, during Covid-19 period. The delay is due to bona fide reasons stated above and prayed to condone the delay. 4. The Ld. D.R. has no serious objection in condoning the delay. We are convinced with the reasons stated in the above affidavit, therefore we hereby condone the delay of 230 days in filing the above appeal. The Ld. D.R. also produced before us Form No. 1 under Vivad Se Vishwas declaration, wherein it is clearly I.T.A No. 239/Ahd/2021 A.Y. 2011-12 Page No Dipakkumar Chimanlal Shah vs. ITO 3 mentioned that the assessee opted for Vivad Se Vishwas Scheme for the Penalty levied u/s. 271B of the Act for the very same Assessment Year 2011-12 but not on the present quantum appeal namely reassessment order passed u/s. 147 r.w.s. 143(3) of the Act. Thus we hereby set aside the impugned order dated 18-12- 2020 passed by Ld. NFAC with a direction to dispose of the quantum appeal on merits of the case by giving proper opportunity of hearing to the assessee. 5. In the result, the appeal filed by the Assessee is allowed for statistical purpose. Order pronounced in the open court on 13-09-2023 Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 13/09/2023 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, अहमदाबाद