SHRIMATI TARA MATI , JALANDHAR V. INCOME TAX OFFICER, WARD-1(5), JALANDHAR

ITA 332/ASR/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1220 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 24-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAMAN GARG LD
• Assessee Lawyers: SURINDER MAHAJAN LD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (THROUGH WEB-BASED VIDEO CONFERENCING P LATFORM) BEFORE: SHRI. N. K. SAINI, VICE PRESIDENT AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER IN I.T.A. NOS. 332 & 333/ASR/2018 (ASST. YEAR: 2011-12) SMT. TARA MATI, HOUSE NO. 2, LANE NO. 3, GTB NAGAR, JALANDHAR (PB) VS. INCOME TAX OFFICER , WARD-1(5), JALANDHAR PAN NO. AIPPM 9843A ( APPELLANT) ( RESPONDEN T ) ASSESSEE BY : SH. SURINDER MAHAJAN (LD. C.A.) DEPARTMENT BY : SH. RAMAN GARG (LD. D.R.) DATE OF HEARING : 21/01/2021. DATE OF PRONOUNCEMENT : 21/01/2021. O R D E R PER N.K. CHOUDHRY, JUDICIAL MEMBER: THESE APPEALS HAVE BEEN PREFERRED BY THE ASSESSEE AGA INST THE ORDERS DATED 22.02.2018 IMPUGNED HEREIN PASSED BY TH E LD. CIT(A)-1, JALANDHAR U/SEC. 250(6) OF THE INCOME TAX ACT, 1961 ( HEREINAFTER REFERRED TO AS THE 'ACT') FOR THE A.Y. 2011-12. 2. THE ASSESSEE HAS PREFERRED AN APPLICATION DATED 11. 01.2021 UNDER CONSIDERATION FOR WITHDRAWAL OF THE APPEALS. 2 3. AT THE OUTSET, IT WAS OBSERVED THAT THERE IS DELAY OF NINE DAYS IN FILING THE INSTANT APPEALS. THE ASSESSEE HAS CLAIME D THAT THE APPELLATE ORDERS WERE HANDED OVER TO THE ORIGINAL COUNSEL WHO FO RGOTTEN TO SEND THE SAME ALONG WITH RELEVANT DOCUMENTS TO SH. SURINDE R MAHAJAN, CA FOR FILING OF APPEALS, WHICH RESULTED INTO NINE DAYS DELAY IN FILING OF THE SAME. THE ASSESSEE HAS ALREADY INITIATED THE PROCESS TO AVAIL THE BENEFITS OF VIVAD SE VISHWAS SCHEME UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND WILLING TO DEPOSIT THE RELEVA NT TAXES AND THEREFORE PRAYING FOR CONDONATION OF DELAY. LD. DR RAISED NO OBJECTION. CONSIDERING THE PECULIAR FACTS AND CIRCUMSTANCES AND T HE AFFIDAVIT SUBMITTED BY THE ASSESSEE, THE DELAY SEEMS TO BE BO NAFIDE. EVEN THE ASSESSEE HAS OPTED FOR THE VIVAD SE VISHWAS SCHEME A ND SHALL PAY THE RELEVANT TAXES AND IT IS THE PUBLIC POLICY OF INDIA THAT LITIGATION (S) MUST COME TO AN END HENCE, WE ARE INCLINED TO CONDONE TH E DELAY, CONSEQUENTLY THE DELAY OF NINE DAYS IN FILING THE A PPEALS STAND CONDONED. 4. DURING THE COURSE OF HEARING, LD. AR FOR THE ASSESSEE FURTHER SUBMITTED THAT SINCE THE ASSESSEE HAS AVAILED THE V IVAD SE VISHWAS SCHEME AND THE INCOME TAX DEPARTMENT HAS ISSUED FOR M NO.3, DATED 18.12.2020 IN RESPONSE TO THE APPLICATIONS, TH EREFORE APPEALS OF THE ASSESSEE MAY BE ALLOWED TO BE DISMISSED AS W ITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER IN CASE ANY UNFORE SEEN CIRCUMSTANCE(S) WOULD ARISE IN FUTURE. 3 5. THE LD. DR RAISED NO OBJECTION, IF THE APPEALS OF T HE ASSESSEE ARE ALLOWED TO BE DISMISSED AS WITHDRAWN. 6. HAVING HEARD BOTH THE PARTIES AND PERUSED THE APPLICA TION FOR WITHDRAWAL OF THE APPEALS AND FORM NO.3 (COPY ALREAD Y ON RECORD) ISSUED BY THE DEPARTMENT. CONSIDERING THE PECULIAR FA CTS AND CIRCUMSTANCES OF THE CASE, THE APPEALS OF ASSESSEE A RE LIABLE TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL O F THE ORDER AS PRAYED FOR IN ACCORDANCE WITH LAW, HENCE ORDERED ACCORD INGLY. 7. IN THE RESULT, APPEALS OF THE ASSESSEE STANDS DISMI SSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON THIS 21 ST DAY OF JAN., 2021. SD/- SD/- (N. K. SAINI) (N. K. CHOUDHRY) VICE PRESIDENT JUDICIAL MEMBER DATED : 21 ST JANUARY, 2021 GP/SR/PS COPY TO: 1. THE ASSESSEE - 2. THE REVENUE - 3. CIT 4. THE CIT(A) 5. DR, ITAT, AMRITSAR 6. GUARD FILE BY ORDER 4 (GYAN PRAKASH) SR. PRIVATE SECRETARY, ITAT, AMRITSAR