SHRI SARAVANAN PALANIAPPAN,YERCAUD vs. ITO, WARD - 2(2), SALEM

PDF · subscribers
ITA 2617/CHNY/2019Status: DisposedITAT Chennai25 November 2021AY 2015-163 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Subsequently, as the assessee opted for the 'Vivad se Vishwas Scheme' and the department issued Form 3, the appeal was dismissed as withdrawn.

What were the facts?

The assessee's appeal was filed one day late. The assessee sought condonation of delay due to illness. The assessee also opted for the 'Vivad se Vishwas Scheme' to settle the dispute.

What were the issues?

Whether the delay in filing the appeal can be condoned and whether the appeal should be dismissed as withdrawn due to opting for the 'Vivad se Vishwas Scheme'.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI DUVVURU RL REDDY & SHRI G. MANJUNATHA

Pronounced: 25.11.2021

order passed by the learned Commissioner of Income Tax (Appeals), Salem dated 25.06.2019 and pertains to assessment year 2015-16.

2.

At the outset, we find that appeal filed by assessee is barred by limitation of one day for which necessary petition for condonation of delay along with affidavit explaining the reasons for the delay has been filed. The learned counsel submitted that due to illness, the assessee could not file appeal within the time allowed under the Act, therefore delay may be condoned. Having heard both sides and considered the petition filed by the assessee for condonation of delay, we are of the considered view that reasons given by assessee for not filing the appeal within the time allowed under the Act comes under reasonable cause as provided under the Act for condonation of delay and hence, delay in filing of above appeal is condoned and appeal filed by the assessee is admitted for adjudication.

3.

We have heard learned counsel for the assessee and learned DR and also perused the materials available on record.

At the time of hearing, learned counsel for the assessee has filed a letter along with Form No.3 issued by the Department under ‘Vivad se Vishwas Scheme, 2020’ and submitted that the assessee has availed the VSVS scheme to settle its pending disputes. The ld. counsel for the assessee further submitted that the Department has accepted application filed by the assessee and issued Form 3 quantifying amount of taxes payable under VSVS scheme. Therefore, the ld. counsel for the assessee submitted that the appeal filed by the assessee may be dismissed as withdrawn. The ld. DR, on the other hand, has no objection for dismissing the appeal as the Designated Authority has issued Form 3. Therefore, considering the fact that the assessee has filed application for withdrawal of appeal and has also filed Form 3 issued by the Department, we dismiss the appeal filed by the assessee as withdrawn. However, a liberty is given to the assessee to restore the appeal, in case the application filed by the assessee before the Designated Authority, is rejected for any reason.

Recent GST High Court judgments

Search GST case law →