SUNITA ARUN PRASAD, Thane V. ITO WARD 1(4), KALYAN, KALYAN

ITA 7167/MUM/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8061 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 13-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T S KHALSA
• Keywords: Condonation of delay
• Section: 147; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH , MUMBAI BEFORE SHRI MAHAVIR SINGH, VP AND SHRI MANOJ KUMAR AGGARWAL, AM ITA NO. 7167/MUM/2018 (ASSESSMENT YEAR 2013-14) SUNITA ARUN PRASAD, 102, JAI LAXMI APARTMENT, PADA 3, LOKMANYA NAGAR, THANE-400606 VS. ITO, WARD - 1(4), 1 ST FLOOR, MOHAN PLAZA, WAYLE NAGAR, KHADAKPADA, KALYAN (W)-421301. (APPELLANT) (RESPONDENT) PAN NO. BGNPP2424F APPELLANT BY : SHRI NEELKANTH KHANDELWAL, AR RESPONDENT BY : SHRI T.S. KHALSA, DR DATE OF HEARING : 07.01.2021 DATE OF PRONOUNCEMENT : 11.01.2021 O R D E R PER MAHAVIR SINGH, VP: THIS APPEAL BY ASSESSEE IS ARISING OUT OF THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-2, THANE [IN SHORT CIT(A)) IN APPEAL NO. 10892/2016-17 VIDE ORDER DATED 26.02.2018. THE ASSESSMENT WAS FRA MED BY INCOME TAX OFFICER, WAR -1(4), KALYAN (IN SHORT ITO) UNDER SEC TION 144 READ WITH SEC. 147 OF THE INCOME-TAX ACT, 1961 (HEREINAFTER THE ACT) FO R THE ASSESSMENT YEAR 2013- 14 VIDE HIS ORDER DATED 30.12.2016. 2. AT THE OUTSET, IT IS NOTICED THAT THIS APPEAL BY ASSESSEE IS DELAYED BY 226 DAYS AND ASSESSEE HAS FILED CONDONATION PETITION AL ONG WITH AFFIDAVIT DATED 26.11.2019. THE ASSESSEE HAS SUBMITTED THE REASONS IN THE AFFIDAVIT AS UNDER: PAGE | 2 ITA 7167 MUM 2018-SUNITA ARUN PRASAD IN THE ABSENCE OF ANY SUBMISSIONS MADE DURING THE COURSE OF APPELLATE PROCEEDINGS, HONORABLE CIT(A) HAS PASSED THE APPEAL ORDER AND DIRECTED ASSESSING OFFICER TO ASCERTAIN WHETHER INVESTMENT H AS BEEN MADE OUT OF CASH DEPOSIT OF RS. 38,05,000/- AND IF NOT THEN SHA LL BE TREATED AS OUT OF UNDISCLOSED INCOME AND ADDED TO INCOME WHILE FRAMIN G THE ASSESSMENT ORDER. DUE TO NON-SUBMISSIONS DURING ASSESSMENT PRO CEEDINGS, LD. ASSESSING OFFICER HAS PASSED ORDER GIVING EFFECT TO THE ORDER OF CIT(A), THANE ON 10.04.2018. I ALSO DIDN'T RECEIVE THE ORDE R GIVING EFFECT TO THE ORDER OF THE CIT(A), THANE PASSED BY LD. ASSESSING OFFICER. UNDER THE GUIDANCE OF CONSULTANT, I HAVE COLLECTED CERTIFIED TRUE COPY OF ORDER GIVING EFFECT TO THE ORDER OF THE CIT(A), THA NE DATED 06.04.2018 FOR A.Y. 2013-14 ON 17TH OCTOBER, 2018 FROM THE ASSESSI NG OFFICER, WARD 1(4), KALYAN. I, HEREBY SOLEMNLY AFFIRM AND DECLARE THAT THERE IS NO MALA FIDE INTENTION IN FILING APPEAL LATE AND THE DELAY WAS ON ACCOUNT OF SUFFICIENT CAUSE ON ABOVE-MENTIONED BONA FIDE REASONS. 3. EVEN NOW THE ASSESSEE HAS FILED APPLICATION STAT ING THAT THE ASSESSEE WANT TO AVAIL VIVAD SE VISHWAS SCHEME WHICH IS POSS IBLE ONLY IF APPEAL OF ASSESSEE IS ADMITTED AND DELAY IS CONDONED. WHEN TH IS FACT WAS POINTED OUT TO SR. DR, HE CONSENTED FOR CONDONATION OF DELAY SUBJE CT TO THE CONDITION THAT THE ASSESSEE WILL AVAIL FOR VIVAD SE VISHWAS SCHEME. 4. AFTER HEARING BOTH THE SIDES AND IN VIEW OF THE REASONS GIVEN IN THE AFFIDAVIT, WE ARE INCLINED TO CONDONE THE DELAY AND HENCE, DELAY IS CONDONED AND AS SUCH APPEAL IS ADMITTED. 5. SINCE THE ASSESSEE WANT TO AVAIL VIVAD SE VISHWA S SCHEME AS MENTIONED IN THE APPLICATION DATED 29.12.2020, WE ARE DISMISS ING THIS APPEAL AS WITHDRAWN. IN CASE, THE ASSESSEE IS NOT ABLE TO AVAIL THE SCHE ME DUE TO ONE OR OTHER REASON, HE MAY GET THE ORDER RECALLED IN TERM OF THE DECISI ON OF HONBLE MADRAS HIGH PAGE | 3 ITA 7167 MUM 2018-SUNITA ARUN PRASAD COURT IN THE CASE OF M/S NANNUSAMY MOHAN (HUF) VS. ACIT (TCA NO. 372 OF 2920, ORDER DATED 16.10.2020) WHEREIN ON IDENTICAL CIRCUMSTANCES, THE ASSESSEES APPEAL WAS DISMISSED AS WITHDRAWN. RESPE CTFULLY FOLLOWING THE HONBLE MADRASH HIGH COURT IN THE CASE OF M/S NANNU SAMY MOHAN (HUF) VS. ACIT (SUPRA), WE DISMISSED THE APPEAL OF THE ASSESS EE AS WITHDRAWN. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMIS SED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 11.01.20 21 SD/- SD/- MANOJ KUMAR AGGARWAL (MAHAVIR SINGH) (ACCOUNTANT MEMBER) (VICE PRESIDENT) MUMBAI, DATED: 11.01.2021 SK.PS COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ) ( / THE CIT(A) 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. ' / GUARD FILE. BY ORDER, //TRUE COPY// (ASSTT.REGISTRAR) ITAT, MUMBAI