Shri Abhimanyu Patra, Nandapur V. ITO, Khorda Ward, Khorda

ITA 473/CTK/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1689 (ITAT-CUTTACK)
• Duration Of Justice: 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 30-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: J M PATNAIK
• Keywords: Condonation of delay
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M.GARG , JM & SHRI L.P. SAHU, AM (THROUGH : VIDEO CONFERENCING) . / ITA NO S . 473 & 474 /CTK/20 1 9 ( / A SSESSMENT Y EAR S : 201 1 - 201 2 & 2012 - 2013 ) SRI ABHIMANYU PATRA, AT - NANDAPUR, PO - BAJAPUR, KHURDA VS. ITO, KHURDA WARD, KHURDA PAN NO. : A MKPP 7759 D ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI J.M.PATNAIK, AR /REVENUE BY : SHRI SUBHENDU D A TTA, DR / DATE OF HEARING : 07 / 1 2 /20 20 / DATE OF PRONOUNCEMENT : 07 / 1 2 /20 20 / O R D E R PER BENCH : TH ESE TWO APPEALS FILED BY THE ASSESSEE AGAINST THE TWO SEPARATE ORDER BOTH DAT ED 16.07.2018 , PASSED BY THE CIT(A) - 1 , BHUBANESWAR FOR THE ASSESSMENT YEAR 201 1 - 201 2 & 2012 - 2013 . 2. AS PER THE OFFICE NOTE, BOTH THE APPEAL S OF THE ASSESSEE ARE BARRED BY 448 DAYS EACH . IN THIS REGARD, THE ASSESSEE HAS FILED AN APPLICATION FOR CONDONATION OF DELAY ALONG WITH AFFIDAVIT EXPLAINING THE DELAY IN FILING THE APPEAL, TO WHICH THE LD. DR DID NOT OBJECT. WE HAVE CONSIDERED THE APPLICATION ALONG WITH THE AFFIDAVIT FILED BY THE ASSESSEE AND FOUND THAT SUFFICIENT CAUSE HAS BEEN EXPLAINED BY THE ASSESS EE IN DELAY IN FILING THE APPEAL S . ACCORDINGLY, WE CONDONE THE DELAY OF 448 DAYS EACH IN FILING BOTH THE APPEAL S . ITA N O S . 373&374 /CTK/201 9 2 3 . AT THE OUTSET, LD. AR OF THE ASSESSEE DREW OUR ATTENTION TO THE APPLICATION DATED 04.12.2020 , WHICH ARE PLACED IN BOTH THE APPEALS SEPARATE LY , AND SUBMITTED THAT THE ASSESSEE HAS FILED APPLICATION DATED 23.03.2020, R.NO.328974601230320 FOR BOTH THE ASSESSMENT YEARS UNDER CONSIDERATION REGARDING SETTLEMENT SOUGHT IN THE FORM - I UNDER THE DIRECT TAX VIVAD SE VISHWAS BILL, 2020 BEFORE THE PRESCR IBED AUTHORITY(IES) THEREIN. LD. DR HAS NO OBJECTION TO THE SUBMISSION MADE BY THE LD. AR OF THE ASSESSEE IN THIS REGARD. 4 . ON PERUSAL OF THE DOCUMENTS PLACED ON RECORD OF THE TRIBUNAL, WE FIND THAT THE ASSESSEE HAS PROPOSED TO SETTLE THE CASE TAKING THE BENEFIT UNDER THE DIRECT TAX VIVAD SE VISHWAS BILL, 2020. WE, THEREFORE, ARE OF THE OPINION THAT BOTH THE APPEAL S OF THE ASSESSEE DESERVE TO BE DISMISSED AT THIS STAGE WITH A RIDER THAT IT SHALL BE VERY MUCH OPEN TO THE ASSESSEE/TAXPAYER TO SEEK REVIVAL OF THE CASE BEFORE THE TRIBUNAL, IF HIS SETTLEMENT PETITION HEREINABOVE , FOR BOTH THE ASSESSMENT YEARS UNDER CONSIDERATION, IS REJECTED FOR THE TECHNICAL REASONS. 5 . IN THE RESULT, BOTH APPEAL S OF THE ASSESSEE ARE DISMISSED IN THE TERMS AS INDICATED ABOV E. ORDER PRONOUNCED IN THE OPEN COURT ON 07 / 12 / 20 20 . SD/ - (C.M.GARG) SD/ - (L.P.SAHU) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK ; DATED 07 / 12 /20 20 PRAKASH KUMAR MISHRA, SR.P.S. ITA N O S . 373&374 /CTK/201 9 3 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , /ITAT, CUTTACK 1. / THE APPELLANT - SRI ABHIMANYU PATRA, A T - NANDAPUR, PO - BAJAPUR, KHURDA 2. / THE RESPONDENT - ITO, KHURDA WARD, KHURDA 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//