M/S KUBER INDIA SALES PVT. LTD.,LUDHIANA vs. ACIT, C-V, LUDHIANA

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ITA 1541/CHANDI/2018Status: DisposedITAT Chandigarh23 February 2021AY 2008-093 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to the unavoidable circumstances of the father's illness. However, the appeal was treated as withdrawn as the assessee intended to avail the Vivad se Vishwas scheme.

What were the facts?

The assessee's appeal was filed 21 days beyond the limitation period. The delay was attributed to the serious illness of the assessee's father, which prevented timely filing. The assessee also sought to avail the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the delay in filing the appeal should be condoned due to unavoidable circumstances, and the implications of opting for the Vivad se Vishwas scheme on the pending appeal.

Which sections of the Income-tax Act were involved?

Section 250(6),Section 5(1)

AI-generated summary — verify with the full judgment below

आदेश/Order

PER N.K. SAINI, VICE PRESIDENT

This is an appeal by the Assessee against the order dt. 18/09/2018 of Ld. CIT(A)-2, Ludhiana.

1.

2. The Registry has pointed out that the appeal is barred by limitation by 21 days. The assessee furnished an application for condonation of delay in filing the appeal which read as under:

Sub:-Application for condonation of delay in filing Form no.36. 1. Please refer to the order u/s 250(6) of Hon'ble CIT(A)-2, Ludhiana dated 18.09.2018, under appeal which was served to the company on 20.09.2018.

2.

Form No. 36 of appeal to Hon'ble Appellate Tribunal was to be filed before 20.11.2018. But the same could not be filed with time limitation because Sh. J.P Kapoor, aged 75 years, who is my father, fell sick due to heart and psychiatry problems. He was under treatment at Guwahati and thereafter taken to Delhi also. Sh. J.P Kapoor is settled and running a business in Guwahati. Due to this, I

could not concentrate on filing of appeal procedure and other business matters, thereby filing of appeal got delayed beyond sixty days time limitation. Copy of the treatment documents at Guwahati and Delhi including medicines prescription list are enclosed herewith.

3. In view of the above, it is humbly prayed that the delay in filing of appeal of the company, occurred due to un-avoidable reason, may kindly be condoned and the appeal may kindly be admitted and heard according to the facts and merits of the case.

I hope you will find the above documents in order. In case any other information is needed, I will submit the same on hearing from your good office.

3.

In support of the above application the assessee filed Doctor’s prescription which is placed on record.

4.

During the course of hearing the Ld. Counsel for the Assessee reiterated the contents of the aforesaid application and also submitted that due to illness of assessee’s father and the assessee could not file the appeal in time and delay occurred which was beyond the control of the assessee. Therefore, the delay may be condoned. He also pointed out that the assessee wants to avail the immunity scheme under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore, the appeal of the assessee may be treated as withdrawn subject to the liberty to move an application for recall of the order in case the Department does not accept the application of the assessee.

5.

Ld. DR in his rival submissions although opposed the application for condonation of delay and supported the order of the authorities below but could not controvert the aforesaid contention of the Ld. Counsel for the Assessee.

6.

We have considered the submissions of both the parties and perused the material available on the record. In the present case it appears that the delay in filing the appeal occurred due to illness of the father of the assessee which was beyond the control of the assessee. We therefore by taking a liberal view, condone the delay and the appeal is admitted.

7. In the present case, the assessee wants to avail the immunity scheme under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020. We, therefore treat this appeal as withdrawn with the rider that in case the Department does not accept the application of the assessee, then the assessee is at liberty to move the application for recalling of the order, in accordance with law.

7.

In the result, appeal of the assessee is dismissed.

(Order pronounced in the open Court on 23/02/2021)

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