LATE SMT. KANCHAN DEVI GODHA, JAIPUR V. ITO, WARD-6(2), JAIPUR

ITA 88/JPR/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2420 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 20-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MONISHA CHOUDHARY JCIT A
• Assessee Lawyers: SHVANGI SAMDHANI
• Keywords: Reasonable cause; Competent authority; Condonation of delay

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S,B JAIPUR JH LAANHI XKSLKBZ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SING H YADAV, AM VK;DJ VIHY LA-@ ITA. NO. 88/JP/2020 FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2010-11 LATE KANCHAN DEVI GODHA (THROUGH HER LEGAL HEIR MS. APARNA GODHA), W/O LATE SHRI SANJAY GODHA, 28B, TAKHTE SHAHI ROAD, JAIPUR. CUKE VS. THE ITO, WARD-6(2), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAWPG0227D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : MS SHVANGI SAMDHANI (C.A.) JKTLO DH VKSJ LS @ REVENUE BY : SMT. MONISHA CHOUDHARY (JCIT) A LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 18/06/2021 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 22/06/2021 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE ORDER OF LD. CIT(A), AJMER DATED 15.11.2019 FOR THE ASSESSMENT Y EAR 2010-11. 2. DURING THE COURSE OF HEARING, THE LD AR SUBMITTE D THAT THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE O RDER PASSED BY THE LD. CIT(A) ALONGWITH AN APPLICATION SEEKING CONDONA TION OF DELAY. 3. IT WAS SUBMITTED THAT THE ASSESSEE WISHES TO RES OLVE THIS MATTER AND HAS SINCE MOVED AN APPLICATION UNDER VIVAD SE V ISHWAS SCHEME, ITA NO. 88/JP/2020 LATE KANCHAN DEVI GODHA VS. ITO 2 2020. THE DESIGNATED AUTHORITY HAS SINCE ISSUED A C ONDITIONAL FORM 3 SUBJECT TO ASSESSEE OBTAINING ORDER OF CONDONATION OF DELAY FROM THE TRIBUNAL. IT WAS SUBMITTED THAT THE ORDER PASSED BY THE LD CIT(A) WAS RECEIVED ON 16TH NOVEMBER, 2019 ON BEHALF OF THE AS SESSEE AS SHE HAD PASSED AWAY ON 12.11.2019. THE FAMILY AND LEGAL HEI R, APARNA GODHA WERE DISTURBED ON ACCOUNT OF SUDDEN DEATH AND SECON DLY WERE NOT AWARE OF THE REMEDIES AVAILABLE UNDER INCOME TAX AG AINST THE APPELLATE ORDER. THEY ALSO DID NOT UNDERSTAND THAT AFTER THE DEATH OF ASSESSEE, THEY HAD THE LIABILITY TO PAY THE OUTSTANDING DEMAN D. AFTER DUE CONSULTATIONS WITH A CHARTERED ACCOUNTANT, THEY DEC IDED TO FILE THE PRESENT APPEAL AND IN THE PROCESS, DELAY OF SIX DAY S HAS HAPPENED IN FILING THE PRESENT APPEAL. IT WAS SUBMITTED BY THE LD AR THAT THERE WAS NO MALAFIDE OR DELIBERATE DELAY IN FILING THE PRESE NT APPEAL AND IN THE INTEREST OF SUBSTANTIAL JUSTICE, THE DELAY IN FILIN G THE PRESENT APPEAL MAY BE CONDONED AND THE APPEAL BE ADMITTED FOR ADJUDICA TION. IT WAS FURTHER SUBMITTED THAT THERE IS NO PREJUDICE WHICH WILL BE CAUSED TO THE DEPARTMENT AS THE ASSESSEE HAS ALREADY MOVED AN APP LICATION FOR SETTLEMENT OF PRESENT DISPUTE AND PAYMENT OF TAXES. 4. IN THE FACTUAL MATRIX OF THE PRESENT CASE, WE FI ND THAT THERE EXISTS SUFFICIENT AND REASONABLE CAUSE FOR CONDONING THE D ELAY OF SIX DAYS IN FILING THE PRESENT APPEAL AND IN EXERCISE OF POWERS UNDER SECTION 253(5) OF THE ACT, WE HEREBY CONDONE THE DELAY IN FILING T HE PRESENT APPEAL AS WE ARE SATISFIED THAT THERE WAS SUFFICIENT CAUSE FO R NOT PRESENTING THE APPEAL WITHIN THE PRESCRIBED TIME AND THE APPEAL IS HEREBY ADMITTED FOR ADJUDICATION. ITA NO. 88/JP/2020 LATE KANCHAN DEVI GODHA VS. ITO 3 5. FURTHER, AS THE ASSESSEE HAS APPLIED FOR WITHDR AWAL OF THIS APPEAL ON THE GROUND THAT THE ASSESSEE HAS OPTED VIVAD SE VIS HWAS SCHEME AND THE COMPETENT AUTHORITY HAS ALREADY ISSUED FORM NO. 3, WE HEREBY PERMIT THE ASSESSEE TO WITHDRAW THE PRESENT APPEAL. 6. IN VIEW OF ABOVE, THE PRAYER OF THE ASSESSEE IS ACCEPTED AND THE APPEAL IS DISMISSED AS WITHDRAWN BY THE ASSESSEE. ORDER PRONOUNCED IN THE OPEN COURT ON 22/06/2021. SD/- SD/- LANHI XKSLKBZ FOE FLAG ;KNO ( SANDEEP GOSAIN ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 22/06/2021. *SANTOSH VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT LATE KANCHAN DEVI GODHA, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-6(2), JAIPUR. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE { ITA NO. 88/JP/2020} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR