Sandip Manoharrav Maheshkar, Ahmedabad V. The ITO, Ward-5(1)(5), Ahmedabad

ITA 504/AHD/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7852 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC-2
• Assessment Year: 2015-2016
• Appeal Filed On: 26-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 5(2)

Judgement Text

ITA No.504/Ahd/2019 Assessment Year: 2015-16 Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC-2” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.504/Ahd/2019 Assessment Year: 2015-16 Sandip Manoharrav Maheshkar, vs. Income Tax Officer, C-49, Keshavbaug Society, Ward – 5(1)(5), Ahmedabad. Near Grampanchayat Office, B/h. Parshwanath Township, Nava Naroda, Ahmedabad – 382 345. [PAN – AJOPM 4360 L] (Appellant) (Respondent) Appellant by : None Respondent by : Shri C.S. Sharma, Sr. DR Date of hearing : 17.06.2022 Date of pronouncement : 13.07.2022 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : This appeal is filed by the assessee against the order dated 28.01.2019 passed by the CIT(A)-5, Ahmedabad for A.Y. 2015-16 which was dismissed on the ground of delay by the CIT(A). 2. The assessee has raised the following grounds of appeal :- “1. The Ld. Commissioner of Income Tax (Appeals) has grossly erred in law and on facts of the case in passing the appellate order without appreciating the fact that the adjournment application was filed and acknowledged on 10.01.2019 and it was informed from the office of the ld. CIT(A) that the matter shall be kept for hearing on 12.02.2019. Copy of adjournment application filed and acknowledged on 10.01.2019 is enclosed herewith marked as Annexure-A. 2. the ld. Commissioner of Income Tax (Appeals) has grossly erred in law and on facts of the case in not condoning the delay of 30 days in filing the appeal before him. ITA No.504/Ahd/2019 Assessment Year: 2015-16 Page 2 of 3 3. The ld. Commissioner of Income Tax (Appeals) has grossly erred in law and on facts of the case in not dealing the appeal on merits and dismissed the appeal on the ground of delay of 30 days. 4. The ld. Commissioner of Income Tax (Appeals) has grossly erred in law and on facts of the case ought to have appreciated the written submission and paper-book filed by the Appellant and should have dealt with the appeal on merits and merely dismissing the appeal on the ground of delay of 30 days. 5. The ld. Commissioners of Income Tax (Appeals) has grossly erred in law and on facts of the case ought to have appreciated that the action of ld. AO in making addition of Rs.10,09,650/- u/s. 68 of the Act was unwarranted and illegal in the eyes of law.” 3. At the time of hearing none appeared on behalf of the assessee. After going through the records the assessee sent form No.5 under Section 5(2) read with Section 6 of the Direct Tax Vivad se Vishwas Act, 2020 through post which was received on 30.05.2022 by the Registry of the ITAT. As per the Form No.5, the assessee has paid Rs.2,61,042/- in respect of disputed tax in ITA No.504./Ahd/2009 (for A.Y. 2015-16) and the said amount is declared as full and final settlement of tax arrears. The said Form no.5 dated 18.09.2021 is taken on record. 4. Since the Department has issued Form No.5, the appeal becomes infructuous and hence dismissed. 5. In the result, appeal of the assessee is dismissed. Order pronounced in the open Court on this 13 th day of July, 2022. Sd/- Sd/- (WASEEM AHMED) (SUCHITRA KAMBLE) Accountant Member Judicial Member Ahmedabad, the 13 th day of July, 2022 PBN/* ITA No.504/Ahd/2019 Assessment Year: 2015-16 Page 3 of 3 Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad