What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to sufficient cause. However, upon the assessee opting for the Vivad-se-Vishwas Scheme, the appeal was dismissed as withdrawn.

The assessee filed an appeal with a delay of 129 days, citing reasons such as misplaced order, frequent travel, and the COVID-19 lockdown. Subsequently, the assessee opted for the Vivad-se-Vishwas Scheme for settlement of disputed tax.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the appeal should be dismissed as withdrawn due to opting for the Vivad-se-Vishwas Scheme.

Selvarani vs ITO | ITAT Chennai 2021

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI V. DURGA RAO & SHRI MANOJ KUMAR AGGARWAL

Hearing: 30.11.2021Pronounced: 02.12.2021

Smt. Selvarani, The Income Tax Officer, No.9, Masilamani Road, Vs. Non Corporate Ward-12(4), Balaji Nagar, Chennai. Chennai – 600 014. [PAN: AARPS 0501K] (अपीलाथ)/Appellant) (*+थ)/Respondent) अपीलाथ) की ओर से/ Appellant by : Mr. D. Anand, Advocate *+थ) की ओर से /Respondent by : Mr. AR V Sreenivasan, Addl. JCIT सुनवाई की तारीख/Date of Hearing : 30.11.2021 घोषणा की तारीख /Date of Pronouncement : 02.12.2021 आदेश / O R D E R

Per V. Durga Rao, Judicial Member:

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)-13, Chennai in I.T.A No.118/2018-19/A.Y 2011-12/CIT(A)-13 dated 15.11.2019 relevant to the Assessment Year 2011-12. 2 -:

There is a delay of 129 days in filing the appeal, for which, the ld. counsel for the assessee has filed affidavit for condonation of delay, which is extracted as under:

The order of the Commissioner of Income Tax (Appeals)-13 Chennai, dated 15/11/2019 for which was served on the Petitioner on 19/11/2019. The last day for filing the Appeal before the Income Tax Appellate Tribunal, Chennai, fell on 17/01/2020. However, the Appeal was actually filed on 26/05/2020 after a delay of 129 days. As the appellant's staff had misplaced the order and also as the appellant was frequently travelling approaching her legal counsel to file the appeal got delayed. Further, the lockdown was imposed due to the pandemic COVID 19. Hence the appellant could not file appeal in time on receipt of the CIT(A)'s order. As soon as the order and notice were located the Appellant paid the appellate fees and instructed the Chartered Accountant to prepare the appeal papers. The appeal papers were prepared and forwarded to the appellant for signature on 16 March 2020. The Petitioner submits that the delay of 129 days was due to the above stated reasons and was not deliberate and neither willful nor wanton. It is therefore prayed that the delay of 129 days may be condoned and the Appeal admitted and disposed of on merits.

On the other hand, the ld. D.R has not raised any serious objection.

We have gone through the affidavit filed by the assessee and find that there is a sufficient cause prevented by the assessee not to file appeal in time. In our opinion, it is a fit case to condone the delay.

Accordingly, the delay of 129 days in filing the appeal is condoned and the appeal is admitted for adjudication.

The learned counsel for the assessee vide his letter dated 30.11.2021 filed copies of Form-3 & Form-4 towards settlement of disputed tax under Vivad-se-Vishwas Scheme 2020 and prayed for 3 -: withdrawal of the appeal of the assessee. The learned DR fairly conceded the contents of the above letter of the learned Counsel for the assessee.

We have heard both the sides, perused the materials available on record and gone through the Form-3 & Form-4.

We find that the assessee has been received Form-3 on 31.01.2021 and Form-4 on 30.10.2021 from the designated authority under Vivad Se Vishwas Scheme towards settlement of disputed tax and thus, the appeal filed by the assessee is liable to be dismissed as withdrawn. Accordingly, the appeal filed by the assessee is dismissed as withdrawn.

SELVARANI,CHENNAI vs. ITO NON CORPORATE WARD-12(4), CHENNAI

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