SULOCHANA KANAME,ADILABAD vs. INCOME TAX OFFICER, WARD-1, ADILABAD

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ITA 1040/HYD/2019Status: DisposedITAT Hyderabad24 February 2021AY 2013-143 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. Subsequently, the Tribunal allowed the assessee's request to withdraw the appeal as it was filed under the 'Vivad se Vishwas' scheme.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 34 days due to the assessee's health condition. The assessee later sought to withdraw the appeal as they had opted for the 'Vivad se Vishwas' scheme.

What were the issues?

The primary issue was whether to condone the delay in filing the appeal. The secondary issue was the assessee's request to withdraw the appeal due to opting for the 'Vivad se Vishwas' scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ B ‘ Bench, Hyderabad

Before: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

Hearing: 22/02/2021Pronounced: 24/02/2021

This is assessee’s appeal for the A.Y 2013-14 against the order of the CIT (A)-5, Hyderabad, dated 22.2.2019.

2.

At the outset, it is seen that there is a delay of 34 days in filing of the appeal before the Tribunal and the assessee has filed an application seeking condonation of delay along with the affidavit of the assessee’s tax consultant stating as under:

“ Before the Hon'ble ITAT Bench “B” HYDERABAD 1. Name of the Appellant: Smt. Sulochana Kaname H.No.5-126 Mannur Adilabad 2. PAN EDVPK4454E 3. A.Y 2013-14 4. Appeal No.

AFFIDAVIT

I K. Vishwanatham s/o Late Sri K. Anjaneyulu, aged 68 years, R/o H.No.12-10/130/2, Seethaphal Mandi Secunderabad, Telangana, affirm and state as under: In the above case appeal filed before the First Appellate Authority, was dismissed vide order dated 20.2.2019. The order was received on 22.3.2019. The appellant contacted our office from Adilabad for filing appeal. In the meanwhile, the appellant fell sick and could not reach our office at Hyderabad. The appeal was filed on 24.6.2019 with a delay of 34 days. The delay of 34 days in filing this appeal is attributable to appellants health conditions. Whatever stated above is true and correct t the best of my knowledge and belief. Sd/- K.Vishwanatham Tax Consultant Deponent

3. The learned DR, however, opposed the condonation of delay. However, being satisfied with the reasons given in the affidavit accompanying the petition for condonation of delay, we are inclined to condone the delay of 34 days.

4. The Ld. AR submitted before us that the assessee does not want to pursue the appeal as it has already filed forms I & II under the “vivad se vishwas” scheme and its acceptance is awaited. Therefore, consequent to the same, the assessee desires to withdraw the appeal before the Tribunal. Hence it was pleaded, that the appeal of the assessee may be treated as withdrawn.

3.

The Ld. DR conceded to the request of the Ld. AR.

4.

After hearing both the parties, according to the request of the assessee and its Ld. AR, we hereby allow the appeal of the assessee to be withdrawn. We also make it clear that the assessee shall be at liberty to approach the Tribunal within the stipulated time as provided under the Act, in order to reinstate the appeal, if the application with respect to Vivad se Vishwas scheme is rejected.

5.

In the result, appeal of assessee is dismissed as withdrawn. Order pronounced in the Open Court on 24th February, 2021.

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