SH. KRISHAN LAL SHARMA , JAMMU V. INCOME TAX OFFICER WARD -1(2), JAMMU

ITA 91/ASR/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7737 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 31-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH, “SMC” AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT ITA No.91/Asr/2019 Assessment Year: 2013-14 Smt. Chanchal Sharma Legal heir of Shri Krishan Lal Sharma House No. 33, Near Carmel Convent School, Greater Kailash, Jammu, J&K Vs The ITO Ward-1(2) Jammu (J&K) PAN NO: BARPS9622L Appellant Respondent Assessee by : Shri P.N. Arora, Advocate Revenue by : Shri S.M. Surendranath, Sr. DR Date of Hearing : 25/11/2021 Date of Pronouncement : 25/11/2021 Order PER N.K. SAINI, VICE PRESIDENT This is an appeal by the Legal Heir of the deceased Assessee against the order dt. 27/07/2018 of CIT(A), Jammu. 2. The Registry has pointed out that the appeal is barred by 112 days. An application for condonation of delay has been filed stating therein as under: Sub Assessment Year 2013-14 Appeal against order u/s 250(6)/ 271(1)(c) of the Income-tax Act, 1961. Req uest for Condonation of Delay - Regarding - This is an appeal preferred by the assessee before the Tribunal against the order of the Ld C1T(A) wherein the worthy CIT(A) has confirmed the penalty s 1.88.202/- levied by the Assessing Officer u/s 271(1 )(c) of the IT Act, 1961. In this case the appellate order of the worthy CIT(A) was received on 13/08/2018 and accordingly the appeal before the Tribunal should have been filed within 60 days from the date of receipt of order i.e. before 12/10/2018 but the same was filed on 01/02/2019. There was delay in filing the appeal. As a matter of fact Mr. Krishan Lal Sharma was not keeping good health and he was a regular and permanent 2 patient and was under the treatment of Dr. Rajesh Gupta. In this connection, we are enclosing herewith the prescription issued by the Doctor which will prove that he was not keeping good health for a sufficient time. It may be further submitted that unfortunately the assessee has left for his heavenly abode on 31/05/2019. In this connection, I am enclosing, herewith the death certificate of the assessee. Thus your honour will appreciate that there was reasonable and sufficient cause which prevented the assessee from filing the appeal in time. It is therefore requested that the delay in filing the appeal may kindly be condoned. Sd/- [Counsel] 3. The Ld. Counsel for the assessee reiterated the contents of the aforesaid aoplication and requested to condone the delay. 4. In his rival submissions the Ld. DR although opposed the condonation of delay but could not controvert the aforesaid contention of the Ld. Counsel for the assessee. 5. I have considered the submissions of both the parties and perused the material available on the record. In my opinion there was a reasonable cause for filing the appeal belated therefore the delay in filing the appeal is condoned and the appeal is admitted. 6. The Ld. Counsel for the assessee moved an application for withdrawal of this appeal stating therein as under: Sub: Assessment Year 2013-14 Appeal ITA No 91/Asr/2019 against orderu/s250(6}/ 271(1)(c) of the Incom e-tax Act, 1961. Request for withdrawal of Appeal under Vivad Se Vishwas Scheme 2020 - Regarding - Sir, This is an appeal preferred by the assessee before the Tribunal on 01/02/2019. Kindly permit me to withdraw the appeal as I have opted for ‘Vivad Se Vishwas Scheme 2020’. In the meanwhile this may be taken as an application for withdrawal of appeal. Thanking you, Dated: 22/02/2021 Yours faithfully, Sd/- (Counsel for the assessee) 3 7. In the present case, it is noticed that 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. 268527510190221, in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee is to be dismissed as withdrawn. 8. The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn. 9. In view of the above the appeal of the assessee is dismissed as withdrawn. (Order pronounced in the open Court on 25/11/2021). Sd/- ( N.K. SAINI) VICE PRESIDENT AG Date: 25/11/2021 Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. CIT 4. The CIT(A) 5. DR, ITAT, AMRITSAR 6. Guard File