AK Enterprises, Chennai V. DCIT, Central Circle III(4), Chennai

ITA 392/CHNY/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2779 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 8 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 23-11-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 01-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M RAJAN
• Keywords: Reasonable cause; Condonation of delay

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . , . , BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./ ITA NO: 392/CHNY/2018 / ASSESSMENT YEAR: 2011-12 A K ENTERPRISES, NEW NO. 94, OLD NO. 140, LUZ CHURCH ROAD, MYLAPORE, CHENNAI 600 004. [PAN: AAAFA 7773J] V. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -III(4), CHENNAI. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI. M. RAJAN, CIT /DATE OF HEARING : 26.10.2021 /DATE OF PRONOUNCEMENT : 26.10.2021 / O R D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LEARNED CIT(A)-19, CHENNAI, DATED 18.07.2017 AND PERTAINS TO ASSESSMENT YEAR 2011-12. 2. AT THE OUTSET, WE FIND THAT THE APPEAL FILED BY THE ASSESSEE IS TIME BARRED BY 138 DAYS FOR WHICH NECESSARY PETITION ALONG WITH AFFIDAVIT FOR CONDONATION OF DELAY EXPLAINING REASONS FOR THE DELAY HAS BEEN FILED. THE LEARNED AR FOR THE ASSESSEE :-2-: ITA NO: 392/CHNY/2018 SUBMITTED THAT ASSESSEE WAS PRE OCCUPIED WITH OTHER PROFESSIONAL COMMITMENTS WHICH LED TO DELAY IN FILING THE APPEAL AND ALSO, ONE OF THE PARTNERS, WHOSE MOTHER IS SEVERELY ILL AND IS UNDERGOING DIALYSIS ON ALTERNATE DAYS. HENCE, THE PARTNER WAS NOT IN A POSITION TO DEVOTE TIME TOWARDS FILING OF APPEAL AND HUMBLY REQUESTED THAT THE DELAY IN FILING THE APPEAL BY 138 DAYS MAY BE CONDONED. HAVING HEARD BOTH THE SIDES AND CONSIDERED THE PETITION ALONG WITH AFFIDAVIT FILED BY THE ASSESSEE FOR CONDONATION OF DELAY, WE ARE OF THE CONSIDERED VIEW THAT REASONS GIVEN BY ASSESSEE FOR NOT FILING THE APPEAL WITHIN THE TIME ALLOWED UNDER THE ACT COMES UNDER REASONABLE CAUSE AS PROVIDED UNDER THE ACT FOR CONDONATION OF DELAY AND HENCE, DELAY IN FILING OF ABOVE APPEAL IS CONDONED AND APPEAL FILED BY THE ASSESSEE IS ADMITTED FOR ADJUDICATION. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. WE HAVE HEARD THE LD. DR AND ALSO PERUSED THE MATERIALS AVAILABLE ON RECORD. AT THE TIME OF HEARING, WE FIND THAT THE ASSESSEE HAS FILED A LETTER ALONG WITH FORM NO.3 ISSUED BY THE DEPARTMENT UNDER VIVAD SE VISHWAS SCHEME, 2020 AND SUBMITTED THAT THE ASSESSEE HAS AVAILED THE VSVS SCHEME TO SETTLE ITS PENDING DISPUTES. THE LD. COUNSEL FOR THE ASSESSEE FURTHER SUBMITTED THAT THE DEPARTMENT HAS ACCEPTED APPLICATION FILED BY THE ASSESSEE AND ISSUED FORM 3 QUANTIFYING AMOUNT OF TAXES PAYABLE UNDER VSVS SCHEME. :-3-: ITA NO: 392/CHNY/2018 THEREFORE, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE APPEAL FILED BY THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN. THE LD. DR, ON THE OTHER HAND, HAS NO OBJECTION FOR DISMISSING THE APPEAL AS THE DESIGNATED AUTHORITY HAS ISSUED FORM 3. THEREFORE, CONSIDERING THE FACT THAT THE ASSESSEE HAS FILED APPLICATION FOR WITHDRAWAL OF APPEAL AND HAS ALSO FILED FORM 3 ISSUED BY THE DEPARTMENT, WE DISMISS THE APPEAL FILED BY THE ASSESSEE AS WITHDRAWN. HOWEVER, A LIBERTY IS GIVEN TO THE ASSESSEE TO RESTORE THE APPEAL, IN CASE THE APPLICATION FILED BY THE ASSESSEE BEFORE THE DESIGNATED AUTHORITY, IS REJECTED FOR ANY REASON. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE COURT ON 26 TH OCTOBER, 2021 AT CHENNAI. SD/- ( . ) (DUVVURU RL REDDY) /JUDICIAL MEMBER SD/- ( . ) ( G. MANJUNATHA ) /ACCOUNTANT MEMBER /CHENNAI, /DATED, THE 26 TH OCTOBER, 2021 JPV /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF