ITAT had condoned the delay of 1037 days and admitted the appeal , since, the assessee intends to settle the issue under Vivad Se Vishwas Scheme.

The Income Tax Appellate Tribunal (ITAT) has condoned a substantial delay of over 1000 days in filing an appeal. This decision was made because the assessee wished to settle the tax issue under the government's Vivad Se Vishwas Scheme. Although the reason for the delay was not entirely convincing, the Tribunal admitted the appeal as a special case to facilitate the settlement and end the litigation.

IN THE INCOME TAX APPELLATE TRIBUNAL,
VISAKHAPATNAM BENCH, VISAKHAPATNAM
(through web-based video conferencing platform)

BEFORE SHRI N.K.CHOUDHRY, JUDICIAL MEMBER &
SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER

I.T.A.No.143/ Viz/2019 and 144/Viz/2019
Assessment Year:2011-12)

Smt.Thota Vijaya Lakshmi
HIG-41;50-118-4/2
Seethammadhara
Visakhapatnam
[PAN :ACZPT7372D]
Appellant

Vs. 

Pr.Commissioner of
Income Tax-1
Visakhapatnam
 Respondent

Appellant by : Shri C.Kameswara Rao, CA
Respondent by : Smt.Suman Malik, DR

Date of Hearing : 23.12.2020
Date of Pronouncement : 23.12.2020

O R D E R

Per Shri D.S.Sunder Singh, Accountant Member :

These appeals are filed by the assessee against the order of the Principal Commissioner of Income Tax (Pr.CIT)-1, Visakhapatnam passed u/s 263 of the Income Tax Act, 1961(in short ‘Act’) dated 23.03.2016 with the delay of 1037 days and the same is numbered as I.T.A.No.143/Viz/2019. Another appeal in I.T.A. No.144/Viz/2019 is alsoagainst the order passed u/s 263 of the Act dated 30.09.2016 for levy of penalty u/s 271(1)(c) of the Act with the delay of 823 days.

Condonation of Delay :

2. In these cases, the assessee intends to go for Vivad Se VishwasScheme to settle the issue and put an end to the litigation. The assessee isnot permitted to file the petition under Vivad Se Vishwas Scheme unlessthe appeal is pending as on the specified date. Hence the assessee has requested for condoning the delay and admit the appeal. The reason fordelay in filing the appeal is stated to be wrong advice given by the Counsel.According to the assessee, the Counsel has given wrong advice, therefore, the assessee could not file appeal before the Tribunal well in time.

3. On the other hand, the Ld.DR expressed no objection for condoning the delay, since, the assessee intends to go for settlement of the issue underVivad Se Vishwas Scheme, which is envisaged by Govt. of India to put anend to the protracted litigations.

4. We have head both the parties and gone through the material placed before us. Though the reason given by the assessee for filing the appeal is neither convincing nor satisfactory, since the assessee intends to go for Vivad Se Vishwas scheme and pay the resulting taxes and put an end to the litigation, we are convinced that the delay in filing the appeal by theassessee needs to be condoned as a special case. Accordingly, we condone the delay and admit the appeal of the assessee. The case is posted for hearing on 24.02.2021. Since the date of hearing is pronounced in the open court, no separate notice is required to be issued for both the parties.

5. In the result, the delay is condoned and the appeals are admitted.

Order pronounced in the open court on 23rd December, 2020.

Sd/-                                                                          Sd/-

 (N.K.CHOUDHRY)                                                  (D.S.SUNDER SINGH)
JUDICIAL MEMBER                           ACCOUNTANT MEMBER
Dated :23.12.2020
L.Rama, SPS

Copy of the order forwarded to:-
1. The Assessee–Smt.Thota Vijaya Lakshmi, HIG-41;50-118-4/2
Seethammadhara, Visakhapatnam
2.The Revenue –Pr.Commissioner of Income Tax-1, Visakhapatnam
3.DR, ITAT, Visakhapatnam
4.Guard file

 BY ORDER

Sr. Private Secretary
ITAT, Visakhapatnam