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Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD
Before: MS.ANNAPURNA GUPTA & T.R. SENTHIL KUMAR
आदेश/O R D E R
PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER:
The above appeal is filed by the assessee against the order dated 6.2.2018 passed by the Ld.Commissioner of Income-tax (Appeals)-5 ["Ld.CIT(A)" for short) relating to the assessment year 2011-12.
The ld.counsel for the assessee has filed an application seeking withdrawal of appeal having settled the dispute under Vivad Se Vishwas Scheme. Copy of form No.3 and 5 issued by the Designated Authority for full and final settlement of tax arrears under section 5(2) of the Direct Tax Vivad Se Vishwas Act, 2020 have also be filed before us.
However, we have noted that there is a delay of 376 days in filing appeal before the Tribunal. Assessee has filed an application for condonation of delay supported by an affidavit duly sworned on 16th April, 2019, which read as under:
“I, HIRABHAI THOBHANBHAI DESAI, aged 56 years residing at Rabari Vas Changodar Ta. Sanand, Dist. Ahmedabad, do hereby solemnly affirm and state on oath as under:
I received order passed by the learned Commissioner of Income Tax-(Appeals) for the Assessment year 2011-12 on 06.2.2018 and therefore, appeal before Your Honours was required to be filed on or before 06.04.2018. However, there is a delay in filing the appeal before Your Honours. The reasons for the said delay are:
a) The impugned order passed by the ld.CIT(A) was received by me on 06.02.2018. however, when I approached my Chartered Accountant Shri Mitul Pujara, he advised me not to file an appeal before the Hon’ble Income Tax Appellate Tribunal. Hence, I did not take any further action against the impugned order. b) However, on 19.03.2019 I received Penalty order passed by the Assessing Officer for Assessment Year 2011-12. One again, I approached my Chartered Accoutnatn Shri Mitul Pujara who felt that an appeal should be filed against the penalty order. He approached Advocate Shri Tushar Hemani who strongly advised that an appeal needs to be filed against the impugned quantum order of the Ld.CIT(A) also. c) Upon such facts coming to my knowledge impugned order was immediately forwarded to my Chartered Accountant who, in turn forwarded the same to Advocate Shri Tushar Hemani. Thereafter …….. …… ….. ……… …. (incomplete) before Yours Honors. In the meantime, there was a delay in filing the appeal.
2. Under the circumstances stated above, the delay in filing the appeal is mainly on account of the fact that I was advised against filing the appeal by my Chartered 2