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Mrs.Uma Rani Prabhkar, Shimla DCIT,Circle Shimla, Shimla

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Court :
ITAT Chandigarh

Brief :
That the applicant is filing an appeal against the order dated 28/12/2018 passed by the Ld. Appellate Authority below, thereby confirming the penalty imposed by the Assessing Officer by way of order dated 29/08/2016.

Citation :
ITA NO. 1143/Chd/2019

IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH
(VIRTUAL COURT)
BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM

ITA NO. 1143/Chd/2019
Assessment Year : 2013-14 

Mrs. Uma Rani Prabhakar,
Sood Complex, Oppositge Petrol
Pump, Circular Road, Tarahall,
Shimla (H.P.)
PAN NO: ABGPP 0501 Q
Appellant

Vs

The Dy.CIT,
Circle-Shimla,
Shimla (H.P.)
Respondent

Assessee by : Shri Rishabh Marwaha, C.A. &
Shri Sudhir Sehgal (Adv)
Revenue by : Shri Ashok Khanna, Addl.CIT-DR

Date of Hearing : 03/05/2021
Date of Pronouncement : 03/05/2021

Order

PER: N.K. SAINI, VICE PRESIDENT

This is an appeal filed by the Assessee against the order of the Ld. CIT(A), Shimla,

H.P. dated 28/12/2018.

2. The Registry has pointed out that the appeal is barred by limitation by 165 days.

3. The Assessee moved an application for condonation of delay stating therein as under:

“1. That the applicant is filing an appeal against the order dated 28/12/2018 passed by the Ld. Appellate Authority below, thereby confirming the penalty imposed by the Assessing Officer by way of order dated 29/08/2016.

2. That an assessment order was passed against the applicant on dated 29/02/2016 u/s 143(3) of the Act, in pursuance to the s3. That the case of the applicant was opened in revision u/s 263 of the Act and an order dated 13/03/2018 was passed u/s 263 of the Act, thereby reopening the case for fresh assessment and the earlier assessment order dated 29/02/2016 was set aside. The said order dated 13/03/2018 is challenged by the applicant before this Hon'ble Tribunal and the same is pending adjudication.

4. That an order dated 30/11/2018 was passed u/s 143(3) r.w.s. 263 of the Act, thereby also initiating penalty proceedings u/s 271(l)(c). The said order dated 30/11/2018 was challenged by the applicant before Ld. CIT(A), Shimla and the same is pending for adjudication.

5. That the First Appellate Authority below confirmed the order dated 29/08/2016 imposing penalty by way of the impugned order dated 28/12/2018. The applicant filed an application dated 08/01/2019 to rectify the impugned order dated 28/12/2018 on the ground that the order dated 29/08/2016 was quashed by the revisional authority by way of order dated 13/03/2018 passed u/s 263 of the Act, which was not disposed off till date.

6. That the applicant did not file an appeal against the order 28/12/2018 within the stipulated time period, as the application dated 08/01/2019 was not disposed off by the Ld. Appellate Authority below. 

Therefore it is humbly submitted that the delay in filing the present appeal is neither willful nor intentional, but due to the reason that the applicant was waiting his application dated 08/01/2019 to be disposed off. So that in view of the submissions made the delay in filing the present appeal may kindly be condoned in the interest of justice.”

4. During the course of hearing the Ld. Counsel for the Assessee reiterated the contents of the aforesaid application and stated that the delay in filing the appeal was beyond the control of the assessee and there was no malafide intention, therefore, the delay in filing the appeal may be condoned.

5. In his rival submissions the Ld. DR although opposed the condonation of delay but could not controvert the aforesaid contention of the Ld. Counsel for the Assessee.

6. After considering the submissions of both the parties and the material available on the record, it appears that the delay in filing the appeal was beyond the control of the assessee and there was no malafide intention, and moreover the assessee wants to avail the immunity scheme i.e.; Vivad se Vishwas, therefore the delay is condoned and appeal is admitted. 

To know more in details find the attachment file

 

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on 25 May 2021
Published in Income Tax
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