Shri k k Mahesh , Davangere V. Income TAx officer Ward-2 , Davangere

ITA 2468/BANG/2017

• Counselvise Citation: [2020] 129 COUNSELVISE.COM (IT) 9865 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 28-10-2020
• Assessment Year: 2009-2010
• Appeal Filed On: 21-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K MISHRA
• Keywords: Reasonable cause
• Section: 119

Judgement Text

ITA NOS.2468 & 2469/BANG/2017 SHRI K.K. MAHESH, DAVANGERE IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NOS.2468 & 2469/BANG/2017 ASSESSMENT YEAR: 2009-10 & 2012-13 SHRI K.K. MAHESH NO.2522, 2 ND CROSS, 3 RD MAIN B BLOCK, S.S. LAYOUT DAVANAGERE-577 004 PAN NO : AKBPK 2457N VS. INCOME TAX OFFICER WARD-2 DAVANGERE APPELLANT RESPONDENT APPELLANT BY : SREEHARI KUTSA, A.R. RESPONDENT BY : SHRI R.K. MISHRA, D.R. DATE OF HEARING : 28.10.2020 DATE OF PRONOUNCEMENT : 05.11.2020 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THESE TWO APPEALS CHALLENGI NG THE ORDERS PASSED BY LD CIT(A), DAVANGERE FOR ASSESSMENT YEARS 2009-10 AND 2012-13. 2. BOTH THE APPEALS ARE BARRED BY LIMITATION BY 119 DAYS. THE ASSESSEE HAS MOVED A PETITION BEFORE THE BENCH PRAY ING FOR CONDONATION OF DELAY. IN THE PETITION, IT IS SUBMIT TED THAT THE ASSESSEE HAD PREFERRED FOUR APPEALS BEFORE LD CIT(A), OUT OF WHICH TWO WERE ALLOWED AND TWO WERE DISMISSED. THE EARLIER COUNSE L DID NOT ADVISE FOR FILING APPEALS AGAINST THE ORDERS PASSED BY LD CIT(A) DISMISSING THE APPEALS FOR TWO YEARS. THE REVENUE HAD PREFERR ED APPEALS AGAINST ITA NOS.2468 & 2469/BANG/2017 SHRI K.K. MAHESH, DAVANGERE PAGE 2 OF 3 THE ORDER OF LD CIT(A) PASSED FOR OTHER TWO YEARS A ND THEN ONLY, IT CAME TO THE KNOWLEDGE OF THE ASSESSEE THAT HIS EARL IER COUNSEL DID NOT ADVISE PROPERLY. ACCORDINGLY, UPON THE ADVICE OF NEW COUNSEL, THE ASSESSEE HAS PREFERRED THE PRESENT APPEALS AND IT HAS RESULTED IN A DELAY OF 119 DAYS FOR EACH OF THE APPEALS. THE L D A.R SUBMITTED THAT THERE WAS REASONABLE CAUSE FOR FILING APPEALS BELATED AND ACCORDINGLY PRAYED THAT THE DELAY MAY KINDLY BE CON DONED. 3. WE HEARD LD D.R AND PERUSED THE RECORD. HA VING REGARD TO THE SUBMISSIONS MADE BY THE ASSESSEE IN THE AFFIDAVIT, WE ARE OF THE VIEW THAT THE DELAY HAS BEEN SUFFICIENTLY EXPLAINED. AC CORDINGLY, WE CONDONE THE DELAY AND ADMIT THE APPEAL FOR HEARING. 4. THE LD COUNSEL OF THE ASSESSEE SOUGHT ADJOURNM ENT OF THE CASES ON THE GROUND THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE UNDER DIRECT TAX VIVAD SE VISHWAS ACT AND ACCORDINGLY FIL ED FORM 1 AND 2 BEFORE THE DESIGNATED AUTHORITIES. 5. THE LD D.R, HOWEVER, SUBMITTED THAT THE ASSES SEE HAS TO WITHDRAW THE PENDING APPEALS AFTER FILING FORM VSV1 AS PER VIVAD SE VISHWAS ACT, 2020. THEREAFTER, THE ASSESSEE IS REQ UIRED TO FURNISH A COPY OF THE SAME ALONG WITH THE PROOF OF PAYMENT OF TAX AS DETERMINED BY THE TAX OFFICIAL TO THE DEPARTMENT. ACCORDINGLY HE SUBMITTED THAT THE APPEALS OF THE ASSESSEE MAY BE DISMISSED AS WIT HDRAWN, AS THE ASSESSEE, IN ANY WAY, IS REQUIRED TO WITHDRAW THE A PPEAL. 6. THE LD A.R, IN THE REJOINDER, SUBMITTED THAT THE ASSESSEE HAS NOT YET RECEIVED FORM 3 AS PER DIRECT TAX VIVAS SE VISHWAS ACT AND ACCORDINGLY SOUGHT ADJOURNMENT. HE FURTHER SUBMITT ED THAT, IN CASE THE APPEALS ARE DISMISSED, THE ASSESSEE SHOULD BE G IVEN LIBERTY TO SEEK RECALL OF THE ORDER, IF SOMETHING GOES WRONG. ITA NOS.2468 & 2469/BANG/2017 SHRI K.K. MAHESH, DAVANGERE PAGE 3 OF 3 7. WE HEARD THE PARTIES AND PERUSED THE RECORD. THE SUBMISSIONS MADE BY PARTIES ARE CONSIDERED. SINCE THE ASSESSEE HAS FILED APPLICATIONS UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THE APPELLANT WOULD BE MOVING APPLICATION FOR WITHDRAWI NG THE PRESENT APPEALS FILED BEFORE THE TRIBUNAL IN DUE COURSE. A CCORDINGLY, WE ARE OF THE VIEW THAT NO PURPOSE WILL BE SERVED IN KEEPI NG THESE APPEALS PENDING. ACCORDINGLY WE DISMISS BOTH THE APPEALS OF THE ASSESSEE AS WITHDRAWN. HOWEVER, THE ASSESSEE IS GIVEN LIBER TY TO MOVE APPROPRIATE APPLICATIONS FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH THE LAW, IF THE ASSESSEE INTENDS TO DO SO. 8. IN THE RESULT, BOTH THE APPEALS OF THE ASSE SSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH NOV, 2020. SD/- (N.V. VASUDEVAN ) VICE PRESIDENT SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 5 TH NOV, 2020. VG/SPS COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE.