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as the assessee opted for the Vivad se Vishwas Scheme and the department issued Form 3, the appeal was dismissed as withdrawn.

The assessee's appeal was filed 138 days late due to professional commitments and a partner's family medical emergency. The assessee later 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Whether the delay in filing the appeal can be condoned and whether the appeal should be dismissed as withdrawn due to opting for the Vivad se Vishwas Scheme.

Ak Enterprises vs DCIT | ITAT Chennai 2021

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: SHRI DUVVURU RL REDDY & SHRI G. MANJUNATHA

Hearing: 26.10.2021Pronounced: 26.10.2021

आयकर अपीलीय अिधकरण, ‘बी’ �यायपीठ, चे�ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI �ी धु�वु� आर. एल रे�डी, �या�यक सद�य एवं �ी जी. मंजुनाथ, लेखा सद�य के सम� BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No: 392/Chny/2018 िनधा�रण वष� / Assessment Year: 2011-12 A K Enterprises, Deputy Commissioner of New No. 94, Old No. 140, v. Income Tax, Luz Church Road, Central Circle -III(4), Mylapore, Chennai. Chennai – 600 004. [PAN: AAAFA 7773J] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/Appellant by : None ��यथ� क� ओर से/Respondent by : Shri. M. Rajan, CIT सुनवाई क� तार�ख/Date of Hearing : 26.10.2021 घोषणा क� तार�ख/Date of Pronouncement : 26.10.2021 आदेश /O R D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is directed against the order passed by the learned CIT(A)-19, Chennai, dated 18.07.2017 and pertains to assessment year 2011-12.

At the outset, we find that the appeal filed by the assessee is time barred by 138 days for which necessary petition along with affidavit for condonation of delay explaining reasons for the delay has been filed. The learned AR for the assessee

:-2-: ITA No: 392/Chny/2018 submitted that assessee was pre occupied with other professional commitments which led to delay in filing the appeal and also, one of the partners, whose mother is severely ill and is undergoing dialysis on alternate days. Hence, the partner was not in a position to devote time towards filing of appeal and humbly requested that the delay in filing the appeal by 138 days may be condoned. Having heard both the sides and considered the petition along with affidavit 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.

None appeared on behalf of the assessee. We have heard the ld. DR and also perused the materials available on record. At the time of hearing, we find that 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.

:-3-: ITA No: 392/Chny/2018 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.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the court on 26th October, 2021 at Chennai.

AK ENTERPRISES,CHENNAI vs. DCIT, CENTRAL CIRCLE III(4), CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments