Pilli Raja Raghavendra 's delay is condoned and admitted the appeal to give way to the to go for Vivad Se Vishwas Scheme.


Quick Summary
The Income Tax Appellate Tribunal has condoned a 54-day delay in filing appeals for Pilli Raja Raghavendra and others. This decision allows the assessees to proceed with the Vivad Se Vishwas Scheme, a direct tax dispute resolution initiative. The appeals were filed after the stipulated deadline due to reasons explained by the assessees.

Court :
ITAT Visakhapatnam

Brief :
All these appeals are filed by the assessee against the order of theCommissioner of Income Tax (Appeals)-3, Visakhapatnam dated15.10.2018 with the delay of 54 days .

Citation :
ITA 96/VIZ/2019

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.93/ Viz/2019 to 95/Viz/2019
Asst.Year: 2008-09, 2009-10 and 2012-13 respectively)

Pilli Santosh Krishna
D.No.45-57-10/1/1, Narasimha Nagar
Visakhapatnam
[PAN : BPFPP8326B]

Vs

Asst.Commissioner of
Income Tax
Central Circle-2
Visakhapatnam

I.T.A.No.96/ Viz/2019 and 97/Viz/2019
Assessment Year: 2010-11 and 2012-13)

Pilli Raja Raghavendra
D.No.45-57-10/1/1, Narasimha Nagar
Visakhapatnam
[PAN : BLNPP1916P]

Vs.

Asst.Commissioner of
Income Tax
Central Circle-2
Visakhapatnam

I.T.A.No.99/ Viz/2019 and 100/Viz/2019
Assessment Year: 2012-13 and 2013-14)

Pilli Nooka Raju
D.No.45-57-10/1/1, Narasimha Nagar
Visakhapatnam
[PAN : AHIPP3381L]

Vs.

Asst.Commissioner of
Income Tax
Central Circle-2
Visakhapatnam

I.T.A.No.101/ Viz/2019 to 103/Viz/2019
Assessment Year: 2008-09 to 2010-11)

Pilli Sujatha
D.No.45-57-10/1/1, Narasimha Nagar
Visakhapatnam
[PAN : AJOPP0031F]
Appellant)

Vs.

Asst.Commissioner of
Income Tax
Central Circle-2
Visakhapatnam
Respondent)

Appellant by : Shri G.V.N.Hari, AR
Respondent by : Shri D.K.Sonowal, CIT, DR

Date of Hearing : 23.12.2020
Date of Pronouncement : .12.2020

O R D E R

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

Condonation of delay

All these appeals are filed by the assessee against the order of theCommissioner of Income Tax (Appeals)-3, Visakhapatnam dated15.10.2018 with the delay of 54 days . The orders of the Ld.CIT(A) were received bythe assessees on 11.11.2018 and the assessees ought to have filed the appeal on or before 10.01.2019. However, the appeals are filed before theITAT on 05.03.2019 with the delay of 54 days. The assessee explained the reasons for delay as under :

To know more in details find the attachment file
 

FAQ :

The main issue is the delay of 54 days in filing the appeals by the assessees, including Pilli Raja Raghavendra, against the orders of the Commissioner of Income Tax (Appeals).

The delay was condoned by the Income Tax Appellate Tribunal to allow the assessees to avail the benefits of the Vivad Se Vishwas Scheme.

The appellants are Pilli Santosh Krishna, Pilli Raja Raghavendra, Pilli Nooka Raju, and Pilli Sujatha. The respondent is the Assistant Commissioner of Income Tax, Central Circle-2, Visakhapatnam.

The Vivad Se Vishwas Scheme is a direct tax dispute resolution initiative that allows taxpayers to settle their tax disputes.

The appeals should have been filed on or before January 10, 2019, but they were filed on March 5, 2019, resulting in a delay.

 

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