M/S SATISH COLD STORAGE,KANPUR vs. THE DY.COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), KANPUR

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ITA 72/LKW/2021Status: DisposedITAT Lucknow20 June 2022AY 2017-20182 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals due to sufficient cause. Subsequently, the Tribunal permitted the assessee to withdraw the appeals.

What were the facts?

The assessee filed appeals with a delay of 100 days, citing the nationwide COVID-19 lockdown as the reason. The assessee later filed an application to withdraw the appeals.

What were the issues?

Whether the delay in filing the appeals should be condoned and whether the assessee should be allowed to withdraw the appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC, LUCKNOW

Before: SHRI T. S. KAPOOR

For Respondent: Shri Harish Gidwani, DR
Hearing: 09/06/2022Pronounced: 20/06/2022

Appellant by Application for withdrawal of appeal Respondent by Shri Harish Gidwani, DR Date of hearing 09/06/2022 Date of pronouncement 20/06/2022 O R D E R These appeals have been filed by the assessee against the order of Ld. CIT(A) both dated 31/03/2021.

2.

At the very outset, it was noticed that there is a delay in filing the appeals of one hundred days. The reason for delay in filing the appeals have been explained by the assessee in its application dated 06.09.2021 for condonation of delay. In the condonation application, the assessee has stated that due to nationwide spread of Corona Virus, there was complete lockdown from 30.4.2021 to 31.05.2021, therefore, office of the counsel was closed and for this reason he could not file the appeals on time. The ld. Counsel for the assessee requested that this lapse being purely unintentional and not deliberate, the delay in filing the appeals may be condoned. The ld. DR has no objection.

3.

Having carefully perused the application for condonation of delay, I find that there was sufficient cause for the delay in filing of the appeals. Accordingly, I condone the delay and admit these appeals for hearing.

4.

The ld. A.R. submitted an application dated 07.06.2022 and requested the Bench to grant permission to withdraw the present appeals.

5.

Learned D.R. has no objection. Accordingly, I permit the assessee to withdraw the present appeals. 6. In the result, both the appeals of the assessee are dismissed as withdrawn.

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