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Income Tax Appellate Tribunal, KOLKATA BENCH ‘A’, KOLKATA
Before: Shri J. Sudhakar Reddy, Hon’ble & Shri Aby T. Varkey, Hon’ble]
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’, KOLKATA VIRTUAL HEARING [Before Shri J. Sudhakar Reddy, Hon’ble Accountant Member & Shri Aby T. Varkey, Hon’ble Judicial Member] Assessment Year: 2014-15 Shri Pawan Kumar Modi........…..…….……………………..……………………………………………….…..Appellant C/o. Rajesh Mohan & Associates Unit No. 18 5th Floor Bagati House 34, Ganesh Chandra Avenue Kolkata – 700 013 [PAN : AEXPM 7346 C] Income Tax Officer, Ward-62(2), Kolkata............................................................……………..Respondent Appearances by: Shri S.M. Surana, Advocate, appeared on behalf of the assessee. Shri Jayanta Khanra, JCIT, D/R. appearing on behalf of the Revenue. Date of concluding the hearing : January 22nd, 2020 Date of pronouncing the order : January 28th, 2021 ORDER Per J. Sudhakar Reddy, AM :-
This Bench of the Tribunal had originally disposed off this case vide order dt. 13/11/2020. We have recalled the impugned order dt. 13/11/2020, while disposing M.A. No. 96/Kol/2020, order dt. 22/01/2021 and reposted the case for fresh hearing. Thus, the case is before us.
After hearing rival contentions, we find that the ld. CIT(A) has refused to condone the delay in filing of the appeal before him. This is challenged before us, by way of appeal. There is no delay in filing of the appeal before the Tribunal. The ld. Pr. CIT, who has to issue Form No.-3 under “Vivad Se Vishwas Scheme” has supposedly stated that the Tribunal should condone the delay in filing of the appeal before the ld. CIT(A) and then only he would issue Form No. 3 under the “Vivad Se Vishwas Scheme”. This in our view is not the correct legal position. A dispute before the ITAT is pending disposal. When the action of the ld. CIT(A) in not condoning the delay is the issue that has to be adjudicated by the ITAT, then to state that this dispute has to be adjudicated prior to the issue of certificate in From No. 3, under the “Vivad Se Vishwas Scheme”, is not correct.
Assessment Year: 2014-15 Shri Pawan Kumar Modi 3. Be it as it may, as the assessee has filed for settlement of disputes under “Vivad Se Vishwas Scheme”, we record that the appeal in is admitted by this Tribunal. On hearing both the parties and perusing he records, we also hold that the ld. CIT(A) was wrong in not condoning the delay of 5 months in filing of the appeal by the assessee before him. Hence, we condone the delay. The registry is directed to post the case for further hearing on merits. This interim order is passed to enable the assessee to avail the “Vivad Se Vishwas Scheme”.
Ordered accordingly.
Kolkata, the 28th day of January, 2021 Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 28.01.2021 {SC SPS} Copy of the order forwarded to: 1. Shri Pawan Kumar Modi C/o. Rajesh Mohan & Associates Unit No. 18 5th Floor, Bagati House 34, Ganesh Chandra Avenue Kolkata – 700 013 2. Income Tax Officer, Ward-62(2), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.