SRI. GOPALREDDY NARAYANREDDY,BANGALORE vs. THE INCOME TAX OFFICER, WARD- 4(3)(4), BANGALORE

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ITA 168/BANG/2020Status: DisposedITAT Bangalore22 July 2021AY 2016-172 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Subsequently, the appeal was dismissed as withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 48 days, citing the busy schedule of their Chartered Accountant. The assessee later sought an adjournment as they had opted for the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was the condonation of delay in filing the appeal. The subsequent dismissal was based on the assessee's decision to opt for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI

For Appellant: Shri Rajeev C. Nulvi, CA
For Respondent: Shri Kannan Narayanan, Jt.CIT(DR)(ITAT), Bengaluru
Hearing: 22.07.2021Pronounced: 22.07.2021

Per Chandra Poojari, Accountant Member

1.

This appeal by the assessee is directed against the order of the CIT(Appeals) dated 17.10.2019 for the assessment year 2016-17.

2.

There is a delay of 48 days in filing the appeal before the Tribunal. The assessee explained the delay by filing the petition along with affidavit for condonation of delay by stating that the delay was due to the Office of the Chartered Accountant on account of busy schedule and engaged in filing GST audit reports and CIT(Appeals) matters. We have gone through the reasons explained by the assessee for the delay in fling the appeal. In our opinion, there is good and sufficient reasons for filing the appeal belatedly. Hence the delay in filing the appeal before the Tribunal is condoned.

3. At the time of hearing of the appeal, the ld. AR sought adjournment on the ground that the assessee has opted for Vivad Se Vishwas Scheme Act (VSVS), 2020 by filing the necessary applications. The Bench pointed out that the Bangalore Benches in such cases is dismissing the appeal as withdrawn, with liberty to seek recall of the order, to which the ld. counsel for the assessee agreed. Accordingly, the appeal is dismissed as withdrawn. However, the assessee is at liberty to seek recall of this order in the event of Form No.3 not being issued by the department, or for any such reason under the VSVS.

3.

In the result, the appeal is dismissed as withdrawn.

Pronounced in the open court on this 22nd day of July, 2021.

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