Sait Shantilal, Amalapuram V. The Income Tax Officer, Ward-1, , Amalapuram

ITA 478/VIZ/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9109 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 12-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B RAMA KRISHNA
• Keywords: Condonation of delay
• Section: 13

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (THROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) , . . , BEFORE SHRI N.K.CHOUDHRY, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ./ I.T. A.NO. 478 /VIZ/201 9 ( / ASS ESSMEN T YEAR: 20 13 - 14 ) SAIT SHANTILAL S/O BABUTMALJI PROP : AMBICA JEWELLERY MART 2 - 1 - 46/2, MAIN ROAD AMALAPURAM [PAN : A IPPS2506J ] VS. INCOME TAX OFFICER WARD - 1 AMALAPURAM ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI G.V.N.HARI, AR / RESPONDENT BY : S HRI B.RAMA KRISHNA , DR / DATE OF HEARING : 07 . 01 .202 1 /DATE OF PRONOUNCEMENT : 07 . 01 .202 1 / O R D E R P ER SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER : TH I S APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)] , RAJAMAHENDRAVARAM IN ITANO.10 151 /201 5 - 1 6 /CIT(A)/RJY DATED 26 .0 3 .2 01 9 FOR THE ASSESSMENT YEAR (A.Y.) 20 13 - 14 . 2 I.T.A. NO . 478 /VIZ/2019, A.Y.20 13 - 14 SAI T SHANTILAL, AMALAPURAM CONDONATION OF DELAY 1.1. IN THIS CASE, THE APPEAL ORDER OF THE LD.CIT(A) WAS SERVED TO THE ASSESSEE ON 1 8 .0 4 .201 9 AND THE APPEAL WAS FILED BEFORE THE TRIBUNAL ON 1 2 .0 7 .2019 AND THUS THERE WAS A DELAY OF 25 DAYS IN FILING THE APPEAL. THE ASSESSEE FILED CONDONATION PETITION AS WELL AS AFFIDAVIT STATING TH AT THE APPEAL COULD NOT BE FILED IN TIME DUE TO MEDICAL REASONS. THE LD.AR FURTHER SUBMITTED THAT THE ASSESSEE ALSO INTENDED TO SETTLE THE ISSUE THROUGH VIVAD SE VISHWAS SCHEME , THEREFORE REQUESTED TO CONDONE THE DELAY AND ADMIT THE APPEAL. 3. THE LD.DR O PPOSED FOR CONDONING THE DELAY. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE EXPLANATION AND THE AFFIDAVIT SUBMITTED BY THE ASSESSEE. ON GOING THROUGH THE REASONS, WE FIND THAT THE DELAY WAS DUE TO MEDICAL REASONS AND THE ASSESSEE INTENDS TO SETTLE T HE PENDING APPEAL UNDER VIVAD SE VISHWAS SCHEME. IF THE DELAY IS NOT CONDONED THE ASSESSEE WOULD NOT BE ELIGIBLE TO GO UNDER VIVAD SE VISHWAS SCHEME AND THE LITIGATION MAY BE PROLONGED. THE SAID SCHEME IS BROUGHT BY THE GOVERNMENT TO PUT AN END TO THE PROTRACTED LITIGATIONS. THEREFORE, WE ARE INCLINED TO CONDONE THE DELAY AND ADMIT THE APPEAL. THE CASE IS POSTED FOR HEARING ON 2 5 .0 1 .2021. SINCE THE DATE IS 3 I.T.A. NO . 478 /VIZ/2019, A.Y.20 13 - 14 SAI T SHANTILAL, AMALAPURAM PRONOUNCED IN THE OPEN COURT IN VIRTUAL HEARING , NO SEPARATE NOTICE IS REQUIRED TO BE ISSUED TO BOTH THE PARTIES. 5. IN THE RE SULT, THE DELAY IS CONDONED AND THE APPEAL IS ADMITTED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH JANUARY , 202 1 . SD/ - SD/ - ( ) ( . . ) ( N.K.CHOUDHRY ) ( D.S.SUNDER SINGH) / JUDICIAL MEMBER /ACCOUNTANT MEMBER /DATED : 07 . 01.2021 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO : - 1. / THE ASSESSEE SAIT SHANTILAL , S/O BABUTMALJI , PROP : AMBICA JEWELLERY MART , 2 - 1 - 46/2, MAIN ROAD , AMALAPURAM 2. / THE REVENUE INCOME TAX OFFICER, WARD - 1, AMALAPURAM 3. THE PR.COMMISSIONER OF INCOME TAX , RAJAMAHENDRAVARAM 4. THE COMMISSIONER OF INCOME TAX (APPEALS) , RAJAMAHENDRAVARAM 5. , , / DR,ITAT,VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM