Shri Paras Mal Jain , Hanumangarh Town V. ACIT, Central Circle, Bikaner

ITA 475/JODH/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5889 (ITAT-JODHPUR)
• Duration Of Justice: 2 year(s) 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 12-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KAJAL SINGH J
• Assessee Lawyers: JINENDRA KOCHAR
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH , JODHPUR (VIRTUAL COURT AT CHANDIGARH) BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM ITA NO. 475/JODH/2018 ASSESSMENT YEAR : 2011-12 PARAS MAL JAIN, PREKSHA VIHAR, NEAR VIJAY CINEMA, HANUMANGARH TOWN. THE ACIT, CENTRAL CIRCLE, BIKANER. PAN NO. ABKPJ1173G APPELLANT RESPONDENT ASSESSEE BY : SHRI JINENDRA KOCHAR, CA REVENUE BY : MISS. KAJAL SINGH, JCIT-DR ! '# DATE OF HEARING : 27/04/2021 $%&'()# DATE OF PRONOUNCEMENT : 27/04/2021 / ORDER PER BENCH: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORD ER OF THE LD. CIT(A)-IV, JAIPUR DT. 16/07/2018. 2. THE REGISTRY HAS POINTED OUT THAT THE APPEAL IS BARRE D BY LIMITATION BY 01 DAY. 3. THE ASSESSEE MOVED AN APPLICATION FOR CONDONATION OF D ELAY STATING THEREIN AS UNDER: PLEASE FIND ENCLOSED HEREWITH THE FOLLOWING DOCUMENTS WIT H THE REQUEST TO REMOVE THE DEFECTS: 1) GROUNDS OF APPEAL BEFORE CIT(A) AS REFLECTED IN FO RM 35. 2) FORM NO. 35 PLEASE DO THE NEEDFUL AND FIX THE HEARING AS EARLY AS PO SSIBLE. THE REASON FOR DELAY IN SUBMITTING THE DOCUMENTS WAS DUE TO ROBBERY INCIDENTS WITH ME RESULTING EYE INJURY. ALTHOUGH THE APPEA L DOCUMENTS WERE POSTED WITHIN TIME BUT DUE TO POSTAL DEPARTMENT, THE SAME REACHED TO YOUR HONOUR 12/10/2018. PLEASE CONDONE THE DEL AY. 4. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE REITERATED THE CONTENTS OF THE AFORESAID APPLICATION AND STATED THAT TH E DELAY IN FILING THE APPEAL 2 ITA 475/JODH/2018 PARAS MAL JAIN VS ACIT WAS BEYOND THE CONTROL OF THE ASSESSEE AND THERE WAS NO M ALAFIDE INTENTION, THEREFORE, THE DELAY IN FILING THE APPEAL MAY BE CONDONED . 5. IN HIS RIVAL SUBMISSIONS THE LD. DR ALTHOUGH OPPOSED THE CONDONATION OF DELAY BUT COULD NOT CONTROVERT THE AFORESAID CONTENTION OF THE L D. COUNSEL FOR THE ASSESSEE. 6. AFTER CONSIDERING THE SUBMISSIONS OF BOTH THE PARTI ES AND THE MATERIAL AVAILABLE ON THE RECORD, IT APPEARS THAT THE DELAY IN FI LING THE APPEAL WAS BEYOND THE CONTROL OF THE ASSESSEE AND THERE WAS NO MALAFIDE INT ENTION, AND MOREOVER THE ASSESSEE WANTS TO AVAIL THE IMMUNITY SCHEME I.E.; VIV AD SE VISHWAS, THEREFORE THE DELAY IS CONDONED AND APPEAL IS ADMITTED. 7. THE ASSESSEE HAS FURNISHED AN APPLICATION FOR WITHDRAW AL OF THIS APPEAL STATING THEREIN AS UNDER: HUMBLY SUBMITTED THAT THE APPELLANT HEREBY AND NOT TO PURSUE THE MATTER IN THE AFORESAID APPEAL VIDE ACKNOWLEDGEMENT NO . 475/JODH/2018 ON RECEIPT OF FORM NO. 3. CERTIFICATE I SSUED UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT. 2020 AND THE SAME MAY PLEASE BE PLACED ON RECORD AND OBLIGE. YOURS FAITHFULLY SD/- (PARAS MAL JAIN) (P.K. KOCHAR) APPELLANT CHARTERED ACCOUNTANT 8. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE THE ASSESSEE HAS AVAILED THE IMMUNITY SCHEME I. E. VIVAD SE VISHWAS AND THE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM 3 BEARING CERTIFICATE NO. 881718540241220, IN RESPONSE TO THE APPLICATION FILED B Y THE ASSESSEE, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THE REFORE THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 9. THE LD. DR DID NOT OBJECT IF APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 3 ITA 475/JODH/2018 PARAS MAL JAIN VS ACIT 10. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 11. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED . (ORDER PRONOUNCED IN THE OPEN COURT ON 27/04/2021) SD/- SD/- (R.L. NEGI) (N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT DATED : 27/04/2021 *RANJAN % +,-. -( / COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. CIT 4. THE CIT(A) 5. DR, ITAT, JODHPUR 6. GUARD FILE