SMT ANASUYA S PAIL,DHARWAD vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, HUBLI

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ITA 3341/BANG/2018Status: DisposedITAT Bangalore02 November 2021AY 2012-133 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals. Subsequently, as the assessee opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, the appeals were dismissed as withdrawn.

What were the facts?

The assessee's appeals were filed beyond the prescribed limitation period. The assessee sought condonation of delay citing personal health issues and inability to gather necessary documents and meet her counsel.

What were the issues?

Whether the delay in filing the appeals should be condoned and whether the appeals should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

N/A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE

Before: SHRI CHANDRA POOJARI & SHRI GEORGE GEORGE K.

For Appellant: Shri Vijaykumar A., A.R
For Respondent: Shri Binod Kumar Singh, D.R
Hearing: 02.11.2021Pronounced: 02.11.2021

These two appeals filed by the assessee against the order of Principal CIT, Hubballi for the assessment years 2011-12 & 2012- 13.

2.

The appeals are barred by limitation by 588 days. The assessee has filed an affidavit dated 12.2.2021 requesting the bench to condone the delay explaining that the delay was occurred as the assessee was not feeling well and could not attend to office for the purpose of filing the appeals and to collect the materials/documents & 3341/Bang/2018 Smt. Anasuya S. Pail, Dharwad

Page 2 of 3 required for filing the appeals and she could not even meet her counsel to give instructions for filing the appeals which resulted in a marginal delay in filing the above appeals. Hence, the present appeals came to be filed by the assessee before the Tribunal. The assessee has filed the affidavit furnished by Shri K. Mallahara Rao, Advocate. Accordingly, we are of the view that there is reasonable cause for the delay in filing appeals before the Tribunal. Accordingly, we condone the delay and admit the appeals.

3.

The Ld Counsel for the assessee has furnished a letter stating that the assessee has opted to settle the dispute under Direct Tax Vivad Se Vishwas Act for settlement of the dispute by filing Form No.1 & 2 and has also received Form No.3. The Ld A.R submitted that the assessee is awaiting Form No.5. Accordingly the Ld A.R submitted that the assessee wishes to withdraw the appeals. The Ld A.R submitted that the assessee may be given liberty to seek recall of the order, if something goes wrong.

4.

The Ld D.R did not object to the prayer made by the assessee.

5.

We heard the parties and perused the record. Since the assessee has opted to settle the dispute under Direct Tax Vivad Se Vishwas Act, 2020, we are of the view that no purpose will be served in keeping this appeal pending. Accordingly we dismiss the appeals of the assessee as withdrawn. However, the assessee is given liberty to move appropriate application for recall of the present order in accordance with the law, if the assessee intends to do so. & 3341/Bang/2018 Smt. Anasuya S. Pail, Dharwad

6.

In the result, the appeals of the assessee are dismissed as withdrawn. Order pronounced in the open court on 2nd Nov, 2021

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