Smt. Usha Arunkumar Verma L/h. of late Arunkumar Udaichand Verma, Baroda V. The Income Tax Officer, Ward-6(1), Baroda

ITA 332/AHD/2015

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6312 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 09-04-2020
• Assessment Year: 2009-2010
• Appeal Filed On: 13-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S SHUKLA
• Assessee Lawyers: ASHOK A JAIN
• Keywords: Condonation of delay
• Section: 153

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NOS. 332 & 333/AHD/2015 ( ASSESSMENT YEARS : 2009-10 & 2010-11) SMT. USHA ARUNKUMAR VERMA (LEGAL HEIR OF LATE SHRI ARUNKUMAR UDAICHAND VERMA) 7, VRINDAVAN NAGAR, OLD SAMA ROAD, BARODA - 390008 / VS. INCOME TAX OFFICER WARD 6(1), ROOM NO. 230, OLD GEB BLDG., R. C. CIRCLE, BARODA - 390007 ./ ./ PAN/GIR NO. : AAXPV9157C ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI ASHOK A. JAIN, A.R. / RESPONDENT BY : SHRI S. S. SHUKLA, SR.DR DATE OF HEARING 29/01/2021 !'# / DATE OF PRONOUNCEMENT 01/02/2021 ITA NOS. 332 & 333/AHD/15 (SMT. USHA A. VERMA VS. ITO) A.YS. 2009-10 & 2010-11 - 2 - / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED TWO APPEALS ARISE FROM THE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) (CIT(A)) AGAINST DIFFERENT ASSESSMENT YEARS. 2. THE CAPTIONED ASSESSEES HAVE SOUGHT TO WITHDRAW THE APPEALS LISTED ABOVE ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MA TTER WAS CALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESS EE AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT SEEK TO PURSUE THE SAID APPEALS OWING TO EXERCISE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. REFERENCE WAS ALSO MADE TO WRITTEN REQUESTS IN THIS REGARD. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 4. WE HAVE TAKEN NOTE OF THE DELAY IN EACH APPEALS OF 153 DAYS IN FILING APPEAL BEFORE THE TRIBUNAL. TAKING INTO C ONSIDERATION THE LARGER INTEREST OF THE ASSESSEE SEEKING TO AVAIL TH E ONGOING VSV SCHEME, 2020, WE FIND THAT CONDONATION OF DELAY WOU LD NOT PREJUDICE THE INTEREST OF REVENUE IN ANY MANNER. H ENCE, WITHOUT GOING INTO THE MERIT OF THE PRAYER, THE DELAY IS CO NDONED. THE ASSESSEE THUS IS BE AT LIBERTY TO AVAIL THE BENEFIT OF VSV SCHEME. ITA NOS. 332 & 333/AHD/15 (SMT. USHA A. VERMA VS. ITO) A.YS. 2009-10 & 2010-11 - 3 - 5. IN THE LIGHT OF ORAL/WRITTEN REQUESTS MADE ON BE HALF OF THE ASSESSEE, BOTH THE APPEALS ARE DISMISSED AS WITHDRA WN. HOWEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE CONCERNED W ILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEALS FOR HEARING BEFORE ITAT IN ACCORDANCE WITH LAW. 6. IN THE RESULT, BOTH APPEALS OF ASSESSE ARE DISMI SSED AS WITHDRAWN. SD/- SD/- (RAJPAL YADAV) (PRADIP KUMA R KEDIA) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD: DATED 01/02/2021 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7. 289 / GUARD FILE. BY ORDER / 4 /5 *+#4 56) THIS ORDER PRONOUNCED ON 01/02/2021