Shsri Sanjeev Rana, Chandigarh V. ITO, Nahan

ITA 312/CHANDI/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2194 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 11-08-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA CIT
• Assessee Lawyers: SUMIT AHUJA
• Keywords: Condonation of delay

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH B, CHANDIGARH (VIRTUAL COURT) .., ! '# .. , $ %& BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM ./ ITA NO. 312/CHD/2020 / ASSESSMENT YEAR : 2010-11 SHRI SANJEEV RANA FLAT NO. 2329 FF, SECTOR 44C CHANDIGARH THE ITO NAHAN ./ PAN NO: ACTPR5422J / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI SUMIT AHUJA, ADVOCATE # ! ' / REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT $ % ! &/ DATE OF HEARING : 17/02/2021 '()* ! &/ DATE OF PRONOUNCEMENT :17/02/2021 %'/ ORDER PER N.K. SAINI, VICE PRESIDENT THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DT. 27/08/2019 OF LD. CIT(A), PALAMPUR. 2. THE REGISTRY HAS POINTED OUT THAT THE APPEAL IS BARRED BY LIMITATION BY 277 DAYS AND ASSESSEE FURNISHED AN APPLICATION FOR CONDONATION O F DELAY IN FILING THE APPEAL WHICH READ AS UNDER: SUBJECT: CONDONATION OF DELAY IN SUBMISSION OF APPE AL IN THE CASE OF SH. SANJEEV RANA FOR THE ASSESSMENT YEAR 2010-11. DEAR SIR, IN REFERENCE TO THE ABOVE CITED SUBJECT IT IS HEREB Y SUBMITTED THAT AS THE COUNSEL OF THE ASSESSEE DO SOLEMNLY AFFIRM AS UNDER: 1. THAT THE ASSESSEE WAS SUFFERING FROM HEALTH PROB LEMS WHEN THE ORDER UNDER APPEAL WAS COMMUNICATED TO THE ASSESSEE. THE RELEVANT MEDICAL RECORD DATED 1/8/2019, 5/8/19, 27/8/2019, 4/9/2019, 20/9/2019, 24/10/2019, 11/11/2 019, 15/11/2019,10/01/2020 AND OF OTHER DATES IS WITH THE ASSESSEE 2. THAT ON 22/03/2020 PUBLIC CURFEW WAS ANNOUNCED REGA RDING COVID-19 PANDEMIC AND FROM 24/03/2020 THERE WAS NATIONWIDE LOCK DOWN OF 2 1 DAYS WHICH CONTINUED IN FOUR PHASES FOR 68 DAYS(21+19+14+14). 3. THAT THERE WAS UNLOCK 1 8S 2 (30+31) FOR 61 DAYS WH ICH ALSO HAD NUMBER OF RESTRICTIONS. 2 4. THAT DUE TO ABOVE ILLNESS DOCUMENT PERTAINING TO FI LING OF APPEAL GOT MISPLACED BY ME AND I ALSO FORGOT TO FILE THE APPEAL DUE TO MY ILL HEALTH. THAT THEREAFTER THERE WAS PUBLIC CURFEW, LOCKDOWN, UNLOCK(L&2) AND ALSO THE PAPERS O F THE APPEAL COULD NOT BE TRACED. 5. THAT THE DOCUMENT I.E. ORDER OF CIT(A) WAS TRACED F ROM MY SHIMLA RESIDENCE ONLY ABOUT 10 DAYS BACK AND THUS ALL THE DOCUMENTS WERE HANDED OVER TO THE COUNSEL FOR FILING THE APPEAL 6. THAT THERE IS A DELAY OF 277 DAYS IN FILLING OF ITAT APPEAL BEFORE THE HON'BLE TRIBUNAL AND THERE HAD BEEN NO INTENTION TO JEOPARDIZE THE I NTEREST OF REVENUE BY DELAYING THE PROCESS OF FILING OF APPEAL. THE AFFIDAVIT IN THIS RESPECT BY THE ASSESSEE IS HE REBY ATTACHED WITH THE APPLICATION. 3. IN SUPPORT OF THE ABOVE APPLICATION THE ASSESSEE FILED AN AFFIDAVIT WHICH READ AS UNDER: AFFIDAVIT FOR CONDONATION OF DELAY IN FILING APPEAL BEFORE THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGAR H I, SH. SANJEEV RANA AND S/O SH. RANJEET SINGH RANA, R/O H.NO. 2329FF, SECTOR -44-C, CHANDIGARH DO HEREBY SOLEMNLY DECLARE AND AFFIRM AS UNDER: 1. THAT THE ASSESSEE WAS SUFFERING FROM HEALTH PROBLEM S WHEN THE ORDER UNDER APPEAL WAS COMMUNICATED TO THE ASSESSEE. THE RELEVA NT MEDICAL RECORD DATED 1/8/2019, 5/8/19, 27/8/2019, 4/9/2019, 20/9/2019, 24/10/2019, 11/11/2019, 15/11/2019,10/01/2020 AND OF OTHER DATES IS WITH THE ASSESSEE 2. THAT ON 22/03/2020 PUBLIC CURFEW WAS ANNOUNCED REGA RDING COVID-19 PANDEMIC AND FROM 24/03/2020 THERE WAS NATIONWIDE LOCK DOWN OF 21 DAYS WHICH CONTINUED IN FOUR PHASES FOR 68 DAYS(21 + 19+14+14). 3. THAT THERE WAS UNLOCK 1 & 2 (30+31) FOR 61 DAYS WHI CH ALSO HAD NUMBER OF RESTRICTIONS. 4. THAT DUE TO ABOVE ILLNESS DOCUMENT PERTAINING TO FI LING OF APPEAL GOT MISPLACED BY ME AND I ALSO FORGOT TO FILE THE APPEAL DUE TO M Y ILL HEALTH. THAT THEREAFTER THERE WAS PUBLIC CURFEW, LOCKDOWN, UNLOCK(L&2) AND ALSO THE P APERS OF THE APPEAL COULD NOT BE TRACED. 5. THAT THE DOCUMENT I.E. ORDER OF CIT(A) WAS TRACED F ROM MY SHIMLA RESIDENCE ONLY ABOUT 10 DAYS BACK AND THUS ALL THE DOCUMENTS WERE HANDED OVER TO THE COUNSEL FOR FILING THE APPEAL. 6. THAT THERE IS A DELAY OF 277 DAYS IN FILING OF ITAT APPEAL BEFORE THE HON'BLE TRIBUNAL AND THERE HAD BEEN NO INTENTION TO JEOPARDIZE THE I NTEREST OF REVENUE BY DELAYING THE PROCESS OF FILING OF APPEAL. 4. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR TH E ASSESSEE REITERATED THE CONTENTS OF THE AFORESAID APPLICATION AND ALSO SUBMITT ED THAT DUE TO COVID-19 PANDEMIC THE ASSESSEE COULD NOT FILE THE APPEAL IN TIME AND DELAY OCCURRED, 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 DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THEREFORE, THE APPEAL OF THE ASSESSEE MAY BE TREATED AS WITHDRAWN SUBJECT TO THE 3 LIBERTY TO MOVE AN APPLICATION FOR RECALL OF THE ORDE R IN CASE THE DEPARTMENT DOES NOT ACCEPT THE APPLICATION OF THE ASSESSEE. 5. LD. DR IN HIS RIVAL SUBMISSIONS ALTHOUGH SUPPORTED THE ORDER OF THE AUTHORITIES BELOW BUT COULD NOT CONTROVERT THE AFORESAID CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE. 6. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIE S AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CASE IT APPEARS THAT THE DELAY IN FILING THE APPEAL OCCURRED DUE TO ILLNESS OF THE ASSESSEE AND COVID-19 PANDEMIC WHICH WAS BEYOND THE CONTROL OF THE ASSESSEE. WE THEREFORE BY TAKI NG A LIBERAL VIEW CONDONE THE DELAY AND THE APPEAL IS ADMITTED. SINCE THE ASSESSEE W ANTS TO AVAIL THE IMMUNITY SCHEME UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, WE THEREFORE TREAT THIS APPEAL AS WITHDRAWN WITH THE RIDER THAT IN CAS E THE DEPARTMENT DOES NOT ACCEPT THE APPLICATION OF THE ASSESSEE, THEN THE 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 DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 17/02/2021) SD/- SD/- .. .., (R.L. NEGI ) ( N.K. SAIN I) $ %&/ JUDICIAL MEMBER ! / VICE PRESIDENT AG DATE: 17/02/2021 (+ ! ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. $ / / CIT 4. $ / ()/ THE CIT(A) 5. -23 4, & 4, 67839/ DR, ITAT, CHANDIGARH 6. 38 :%/ GUARD FILE