What did the Tribunal hold?

The Tribunal condoned the delay of 54 days in filing the appeals. The appeals were admitted to allow the assessees to avail the Vivad Se Vishwas Scheme and settle the protracted litigation.

The assessees filed appeals before the ITAT with a delay of 54 days. The delay was attributed to the ill health of a family member who managed the affairs. The assessees intended to avail the Vivad Se Vishwas Scheme, which required the delay to be condoned.

What were the issues?

Whether the delay in filing the appeal should be condoned to allow the assessee to avail the Vivad Se Vishwas Scheme.

Pilli Santhosh Krishna vs ACIT | ITAT Visakhapatnam 2020

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI N.K.CHOUDHRY & SHRI D.S. SUNDER SINGH

For Appellant: Shri G.V.N.Hari, AR

Hearing: 23.12.2020

Heard together (4 matters)

I.T.A.No.93/ Viz/2019

I.T.A.No.96/ Viz/2019

I.T.A.No.99/ Viz/2019

I.T.A.No.101/ Viz/2019

Read from the judgment's own cause title. This page is filed under one of them.

अपीलधथी की ओर से/ Appellant by : Shri G.V.N.Hari, AR प्रत्यधथी की ओर से / Respondent by : Shri D.K.Sonowal, CIT, DR सुनवधई की तधरीख / Date of Hearing : 23.12.2020 घोर्णध की तधरीख/Date of Pronouncement : .12.2020 आदेश /O R D E R Per Shri D.S.Sunder Singh, Accountant Member : Condonation of delay All these appeals are filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-3, Visakhapatnam dated15.10.2018 with the delay of 54 days . The orders of the Ld.CIT(A) were received by the assessees on 11.11.2018 and the assessees ought to have filed the appeal on or before 10.01.2019. However, the appeals are filed before the ITAT on 05.03.2019 with the delay of 54 days. The assessee explained the reasons for delay as under : “Sri P. Nooka Raju, father of the appellant has been suffering from diabetes and hyper tension for a longtime. Since 2018, he had been suffering from extreme weakness, numbness and path in the limbs and loss of Sensation. He was advised to take complete bed rest for at least 2 months. Sri P. Nookaraju had been managing the affairs of the appellant. Since, he had become sick, the appeal could not be fil6dwitbin time. As soon as he recovered, he took all the necessary steps for filing the appeal and the appeal could be filed on 05.03.2019. As explained above, the delay of 54 days in filing the appeal was due to reasons stated above that were beyond the control of the petitioner. The delay is neither intentional nor deliberate. Therefore, it is respectfully prayed that the delay of 54 days may kindly be condoned and appropriate orders may kindly be passed in the interests of substantial justice.

3 I.T.A.No.93/Viz/2019 to 97/Viz/2019 and 99/Viz/2019 to 103/Viz/2019 Pilli Santosh Krishna & Others, Visakhapatnam Inconvenience caused in the matter is regretted.”

When the appeal is taken up for hearing, the Ld.AR submitted that the assessee intends to go for Vivad Se Vishwas Scheme and settle the issue with an intention to put an end for protracted litigation. The Ld.AR further submitted that unless the delay is condoned, the assessee is not permitted to go for settlement under Vivad Se Vishwas Scheme, therefore, requested to condone the delay and admit the appeal to give way to the assessee to go for Vivad Se Vishwas Scheme.

On the other hand, the Ld.DR did not object for condoning the delay and admitting the appeal.

We have heard both the parties and gone through the petition for condonation of delay. In the instant case, the delay was due to ill health of Nookaraju who is the main member of the family and the assessee intends to go for Vivad Se Vishwas Scheme and settle the issue once for all and put an end to the litigation. Unless the delay is condoned, the assessee is not entitled to go for the scheme envisaged for settlement of the long pending disputes. Taking into consideration all facts and circumstances, we are of the considered opinion that the delay needs to be condoned in the interest of justice as well to end litigation. Accordingly, we condone the delay and admit the appeal. The case is posted for hearing on 23.02.2021. Since the 4 I.T.A.No.93/Viz/2019 to 97/Viz/2019 and 99/Viz/2019 to 103/Viz/2019 Pilli Santosh Krishna & Others, Visakhapatnam date is pronounced in the open court, no separate notice is required to be issued separately for both the parties.

In the result, the delay is condoned and the appeal is admitted. Order pronounced in the open court on 23rd December, 2020.

PILLI SANTHOSH KRISHNA,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,. CENTRAL CIRCLE-2, VISAKHAPATNAM

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