Rajeev Kumar Aggarwal, New Delhi V. ACIT Circle-55(1), New Delhi

ITA 9593/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4574 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 16-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARNWAL
• Keywords: Condonation of delay
• Section: 48

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AN D SHRI K.N. CHARY, JUDICIAL MEMBER ITA NO. 9593/ DEL/2019 ASSESSME NT YEAR: 2011-12 SHRI RAJEEV KUMAR AGGARWAL, B-9, VIVEK VIHAR, NEW DELHI-110095 (PAN: ACBPA0668B) VS ACIT, CIRCLE - 55(1), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY: MS KRITI BINDAL, CA RESPONDENT BY: SHRI M. BARNWAL, SR. DR DATE OF HEARING : 10.02.2021 DATE OF PRONOUNCEMENT : 10.02.2021 ORDER PER G.S. PANNU, VICE PRESIDENT THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX(A)-30, NEW DELHI DATED 29.08.2019 AND PERTAINS TO ASSESSMENT YEAR 2011-12. 2. WHEN THIS MATTER WAS CALLED, MS KRITI BINDAL, CA , APPEARING ON BEHALF OF THE APPELLANT, SUBMITTED THAT THERE IS AN INADVERTE NT DELAY IN FILING OF THE APPEAL BEFORE THE TRIBUNAL. ACCORDING TO THE APPLICANT, T HERE IS A DELAY OF 48 DAYS IN FILING OF APPEAL WHICH IS FOR BONA FIDE UNINTENTION AL REASONS. VIDE AN APPLICATION DATED 13.12.2019 SEEKING CONDONATION OF DELAY IN FILING OF APPEAL, IT ITA NO. 9593/DEL/2019 2 IS CANVASSED THAT WHEN THE IMPUGNED ORDER DATED 29. 8.2019 WAS PASSED BY THE COMMISSIONER OF INCOME TAX(A), IT WAS DULY UPLOADED ON THE E-FILING PORTAL OF THE ASSESSEE, WHEREAS NO INTIMATION BY POST OR EVEN EMAIL WAS RECEIVED FROM THE OFFICE OF THE COMMISSIONER OF INCOME TAX(A). THE A SSESSEE GOT TO KNOW ABOUT THE PASSING OF THE ORDER ONLY WHEN THE E-PORTAL WAS CHECKED ON 27.11.2019, WHICH LED TO THE DELAY IN FILING OF APPEAL. IT IS ALSO POINTED OUT THAT NO SIGNED COPY OF THE IMPUGNED ORDER WAS AVAILABLE ON THE E-P ORTAL, WHICH WAS OBTAINED FROM THE OFFICE OF THE COMMISSIONER OF INCOME TAX(A ) ON 11.12.2019 AND, ACCORDINGLY, THE APPEAL WAS FILED WITH THE TRIBUNAL ON 16.12.2019. FOR ALL THE ABOVE REASONS, THE DELAY WAS CAUSED IN FILING OF TH E APPEAL BEFORE THE TRIBUNAL. THE REASONS CANVASSED BY THE ASSESSEE HAVE ALSO BEE N AVERRED THROUGH AN AFFIDAVIT DATED 13.12.2019 WHICH IS ON RECORD. 3. CONSIDERING THE SUBMISSIONS PUT FORTH FROM BOTH SIDES, WE FIND THAT THERE IS SUFFICIENT REASON IN THIS MATTER WHICH WOULD MER IT CONDONATION OF DELAY IN FILING OF THE APPEAL BECAUSE THE BONA FIDES OF THE REASONS ARE NOT IN DISPUTE. IT IS ALSO NOTICEABLE THAT AFTER THE ASSESSEE CAME TO KNO W ABOUT THE PASSING OF ORDER, HE HAS TAKEN PROMPT STEPS IN FILING THE APPEAL BEFO RE THE TRIBUNAL. FOR ALL THE ABOVE REASONS, THE DELAY IS CONDONED. 4. FURTHER, THE LEARNED COUNSEL FOR THE ASSESSEE, V IDE COMMUNICATION DATED 05.02.2021, HAS SUBMITTED THAT THE ASSESSEE INTIMAT ED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARR EARS FOR THE ASSESSMENT YEAR ITA NO. 9593/DEL/2019 3 UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS ACT, 2020 (IN SHORT THE ACT' ) AND REQUESTED FOR WITHDRAWAL OF THE SAID APPEAL. 5. CONSIDERING THE AFORESAID SITUATION, THE CAPTION ED APPEAL IS CONSIGNED TO RECORDS AND TREATED AS DISMISSED. 6. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT TH AT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMEN T YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT, THE APPEL LANT (I.E., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTI ON OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIAT ELY AS PER LAW. THE RESPONDENT (I.E., THE REVENUE) HAS NO OBJECTION WIT H REGARD TO THE AFORESAID CAVEAT. 7. IN VIEW OF THE AFORESAID, THE APPEAL IS CONSIGNE D TO RECORD AND, FOR STATISTICAL PURPOSES, IS TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 10 TH FEBRUARY, 2021. SD/- SD/- (K.N. CHARY) ( G.S. PANNU ) JUDICIAL MEMBER VICE PRE SIDENT GS ITA NO. 9593/DEL/2019 4 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR