SHSRI SANJEEV RANA,CHANDIGARH vs. ITO, NAHAN

The Registry has pointed out that the appeal is barred by limitation by 277 days and assessee furnished an application for condonation of delay in filing the appeal which read as under:

Subject: Condonation of Delay in submission of appeal in the case of Sh. Sanjeev Rana for the Assessment year 2010-11. Dear Sir, In reference to the above cited subject it is hereby submitted that as the counsel of the assessee do solemnly affirm as under:

In support of the above application the assessee filed an Affidavit which read as under:

That the assessee was suffering from health problems when the order under appeal was communicated to the assessee. The relevant medical record dated 1/8/2019, 5/8/19, 27/8/2019, 4/9/2019, 20/9/2019, 24/10/2019, 11/11/2019, 15/11/2019,10/01/2020 and of other dates is with the assessee 2. That on 22/03/2020 public curfew was announced regarding COVID-19 pandemic and from 24/03/2020 there was nationwide lock down of 21 days which continued in four phases for 68 days(21 + 19+14+14). 3. That there was unlock 1 & 2 (30+31) for 61 days which also had number of restrictions. 4. That due to above illness document pertaining to filing of appeal got misplaced by me and I also forgot to file the appeal due to my ill health. That thereafter there was public curfew, lockdown, unlock(l&2) and also the papers of the appeal could not be traced. 5. That the document i.e. order of CIT(A) was traced from my Shimla residence only about 10 days back and thus all the documents were handed over to the counsel for filing the appeal. 6. That there is a delay of 277 days in filing of ITAT appeal before the Hon'ble Tribunal and there had been no intention to jeopardize the interest of revenue by delaying the process of filing of appeal.

During the course of hearing the Ld. Counsel for the Assessee reiterated the contents of the aforesaid application and also submitted that due to COVID-19 pandemic the assessee could not file the appeal in time and delay occurred, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore, the appeal of the assessee may be treated as withdrawn subject to the liberty to move an application for recall of the order in case the Department does not accept the application of the assessee.

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

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 assessee and COVID-19 pandemic which was beyond the control of the assessee. We therefore by taking a liberal view condone the delay and the appeal is admitted. Since 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.

In the result, appeal of the assessee is dismissed.