Income Tax Appellate Tribunal - Ahmedabad
Shri Dilipbhai Mangaldas Shah,, ... vs The Income Tax Officer, Ward-3,, ... on 1 December, 2020
आयकर अपील य अ धकरण, अहमदाबाद यायपीठ 'B' अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
"B" BENCH, AHMEDABAD
(Conducted through Virtual Court)
BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT
AND
SHRI AMARJIT SINH, ACCOUNTANT MEMBER
MA No.55 and 56/Ahd2019
IN
ITA No.2131 and 2132/Ahd/2015
नधा रण वष / Asstt.Year : 2008-09 and 2011-12
Shri Dilipbhai Mangaldas Shah ITO, Ward-(3)
M/s.Himani Jewellers Vs. Mehsana.
Opp: Khamar Bhavan
Kalol-Gujarat.
(Applicant) (Responent)
Assessee by : Shri S.N.Divetia, AR
Revenue by : Shri Lalit P. Jain, Sr.DR
सन
ु वाई क तार ख/ Dateof Hearing : 12/11/2020
घोषणा क तार ख / Date of Pronouncement: 1 /12/2020
आदे श/O R D E R
PER AMARJIT SINH, ACCOUNTANT MEMBER:
By way of above two Misc. Applications assessee seeks to recall orders of the Tribunal dated 13.11.2017 passed in ITA Nos.2131 & 2132/Ahd/2015, which were dismissed for want of prosecution.
2. Misc. Applications filed by the assessee are late by 270 days as noted by the Registry in the file. The assessee has explained the reasons for the delay in filing of the MA way of an affidavit. The relevant part of the affidavit reads as under:
MA No.55 and 56/Ahd/2019 "2. I am a small businessman staying in Kalol with my wife and carrying on the business of jewellery trading and labour work of jewellery making in the name of "Himani Jewellers" and earn commission income also. I also earn income on investments made out of my savings.
2.1 I am taking the help and assistance of Tax advisors and Advocates Shri Kanubhai Shah/ Shri Vinay Shah, carrying on their tax practice in the name of "Shah Consultancy" at F-31, Silver Plaza, Navjivan Mills Compound, Kalol in relation to preparation of the books of accounts, book keeping, compilation and preparation of necessary details and information for preparing return of income and filing thereof for myself and my family members, attending all the notices and communication with the Income Tax Authorities, representation in assessment proceedings, guiding and filing the appeals, liaisoning with advocates in appeallate proceedings in respect of all myself and my family members direct tax related compliance requirements and have remained completely relying in them for such matters due to long time relationship.
2.2 I used to send and submit all the letters/ notices/ communications that are addressed to me in relation to my tax return whether for assessment, appeal or any proceedings in relation thereto for all and any of the assessment year to my aforesaid tax advisors in respect of all myself and my family members direct tax related compliance requirements and used to authorise them to appear on my and my family members behalf before the tax authorities in connection with any matter and proceedings.
2.3 In case of the subject matter under this present affidavit, as per usual practice, I handed over the all the notices / letters/ communications served on me from time to time, assessment orders, appellate orders and any other orders and communications including that of orders of penalty levied u/s 271(l)(c) to my aforesaid advocates and tax compliance advisors and authorised them with a request to do the needful including filing of an appeal as they consider appropriate.
2.4 As informed to my by my tax advisors, in myself and my family members cases, all the matters before the assessing officers have been taken care of by their office and in the matters of all the appeals before Commissioner of Income Tax (Appeals) and Hon'ble Income Tax Appellate Tribunal, Ahmedabad, the same were handled 2 MA No.55 and 56/Ahd/2019 by one M/s R. B. Rathi & Co., Advocates and Tax Consultants, having their office at 35, New Cloth Market, Ahmedabad - 38002. I was under honest belief that all the assessment and appellate proceedings were being taken care of and attended to by the said advocate firm in laision with my tax advisors M/s Shah Consultancy.
2.5 Recently, I was informed that said Mr. R. B. Rathi had expired due to health related problems during December, 2016.
2.6 Until the time I received proceedings for Tax recovery and telephonic communications therefore, I was under genuine belief that my tax advisors must have filed appeals before the higher authorities challenging the orders passed by the assessing officer and are taking appropriate actions in respect thereof, but, to my surprise, no actions were taken by my tax advisors, even no appeal was filed against order levying penalty nor did anyone attend the hearing for appeal filed before Hon'ble Income Tax Appellate Tribunal and it is because of these reasons, my appeals were set aside and rejected. Thus, my said tax advisors did not inform or advise me about the appeal or any other appropriate action to be taken by me.
2.7 I had, in past, undergone Bariatric Surgery during 2004 for weight reduction and also suffered cardiac disease and have also undergone CBG (Coronary Bye Pass surgery) during 2017 as well and also remain under mental stress due to medical ailments also and does not enjoy good physical health consistently. Due to facts stated in preceding paragraphs and medical ailments suffered by me and keeping total trust on my tax advisors, I could not attend to my tax matters and could not understand its repercussions and seriousness as my tax advisors never ever informed my about the seriousness of the matter until the time now, when the demand levied on me has reached to such a high magnitude.
3. The entire delay in filing the appeal occurred in the above explained circumstances is only because of total negligence and carelessness of my Tax advisors and there is no mala fide intention on my part.
3. It is submitted by the ld.counsel for the assessee that since there is sufficient reasons for the assessee for not filing the appeal in time, 3 MA No.55 and 56/Ahd/2019 the delay in filing the MAs. may be condoned, and the MA may be taken for hearing on merit.
The ld.counsel for the assessee has also submitted that the assessee want to avail benefit under the VSV scheme, therefore, the MAs may be restored to consider the same on merit.
4. We have heard both the parties and gone through the record carefully. The reasons for delay in filing present two MAs cannot be simply brushed aside, as the same are based on the facts narrated by the assessee and supported by an affidavit which deserve reasonable and lenient consideration in view of Rule 24 of the Income Tax (Appellate Tribunal) Rule 1963. In view of this, and coupled with the fact that the assessee has filed letter dated 3.11.2020 stating therein that the assessee wants to settle the issue under Vivad se Vishwas Scheme and wants to file declaration for settlement of the issue under appeal by the assessee, we condone the delay in filing the MAs., and allow the assessee for exercising option to avail benefit under VSV scheme. Considering the above facts and circumstances, the MA of the assessee are allowed and Registry is directed to list these cases for hearing on 20.1.2021.
5. In the result, the MAs. are allowed.
Order pronounced in the Court on 1st December, 2020 at Ahmedabad.
Sd/- Sd/-
(RAJPAL YADAV) (AMARJIT SINGH)
VICE-PRESIDENT ACCOUNTANT MEMBER
Ahmedabad; Dated 1/12/2020
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