ACIT., Circle-13(1), Hyderabad, Hyderabad V. Suresh Productions Private Limited, Hyderabad

CO 80/HYD/2014

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6783 (ITAT-HYDERABAD)
• Duration Of Justice: 6 year(s) 3 month(s) 8 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 07-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 06-04-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 30-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SMT. P. MADHAVI DEVI , JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. 1432/HYD/ 20 1 4 & CO NO. 80/HYD/2014 A SSESSMENT Y EAR : 2009 - 10 ASST. COMMISSIONER OF INCOME - TAX, CIRCLE 1 3 (1), HYDERABAD. VS. M/S SURESH PRODUCTIONS PVT. LTD., HYDERABAD. PAN AADCS 0841F (APPELLANT) (RESPONDENT / CROSS OBJECTIOR ) REVENUE BY: SHRI RAJENDRA KUMAR ASSESSEE BY: S HRI K.C. DEVDAS DATE OF HEARING: 0 6 /0 4 /2021 DATE OF PRONOUNCEMENT: 07 / 0 4 /2021 O R D E R PER L.P. SAHU, A.M. : T H IS APPEAL FILED BY THE REVENUE FOR AY 2 0 09 - 10 IS DIRECTED AGAINST CIT(A) - V , HYDERABADS ORDER DATED 3 1 / 03 /201 4 INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. THE ASSESSEE ALSO FILED C.O. AGAINST THE VERY SAME ORDER OF CIT(A). 2. WE NOTICE AT THE OUTSET THAT ASSESSEES C.O. SUFFERS FROM 32 DAYS DELAY IN FILING. TO THIS EFFECT, THE ASSESSEE ITA NO . 1432 H YD/ 20 1 4 & CO NO. 80/H/2014 SURESH PRODUCTIONS PVT. LTD., HYD : - 2 - : FILED PETITION FOR CONDONATION OF THE SAID DELAY ALONG WITH AN AFFIDAVIT AFFIRMING THEREIN THAT DUE TO ATTENDING TO GETTING PROPER MEDICAL TREATMENT FOR HIS FATHER AT THE RELEVANT POINT OF TIME, CAUSED T HE IMPUGNED DELAY IN FILING OF THE C.O. CASE LAW COLLECTOR LAND ACQUISITION VS MST. KATIJI & ORS, 1987 AIR 1353 (SC) AND UNIVERSITY OF DELHI VS. UNION OF INDIA, CIVIL APPEAL NO. 9488 & 9489/2019 DATED 17 DECEMBER, 2019, HOLD THAT SUCH A DELAY; SUPPORTE D BY COGENT REASONS, DESERVES TO BE CONDONED SO AS TO MAKE WAY FOR THE CAUSE OF SUBSTANTIAL JUSTICE. WE ACCORDINGLY HOLD THAT ASSESSEES IMPUGNED DELAY OF 32 DAYS IS NEITHER INTENTIONAL NOR DELIBERATE BUT DUE TO THE CIRCUMSTANCES BEYOND ITS CONTROL. THE SAME STANDS CONDONED. C .O. IS NOW TAKEN UP FOR ADJUDICATION ON MERITS. 3. AT THE OUTSET, THE LD. DR SUBMITTED THAT SINCE THE ASSESSEE HAS OPTED TO AVAIL TH E BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME - 2020 IN PRESCRIBED FORM NO.1 & 2 AND AWAITING TO RECEIVE FORM(S) - 3 IN TUNE THERETO , REQUESTED THE BENCH TO PERMIT TO WITHDRAW REVENUES APPEAL. THE LD. COUNSEL FOR THE ASSESSEE ALSO REQUESTED THE BENCH TO PERMIT TO WITHDRAW ASSESSEES C.O. AS THE ASSESSEE HAS ALSO OPTED TO AVAIL THE BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME - 2020 . 3 . HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE INCLINED TO DISMISS THE APPEAL OF THE REVENUE ITA NO . 1432 H YD/ 20 1 4 & CO NO. 80/H/2014 SURESH PRODUCTIONS PVT. LTD., HYD : - 3 - : AS WELL AS CO OF THE ASSESSEE AS WITHDRAWN SINCE THE ASSESSEE HAS PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORM NO.1 & 2 AND AWAITING TO RECEIVE FORM(S) - 3 IN TUNE THERETO , WITH A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR THE REVENUE AS WELL AS ASSESSEE TO FILE FOR REVIVAL OF TH E S E CASE S , IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO TH E ASSESSEE FOR TECHNICAL REASONS. 4 . IN THE RESULT, REVENUE S APPEAL AS WELL A S CO OF THE ASSESSEE ARE DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 7 TH APRIL , 2021 . SD/ - SD/ - ( P. MADHAVI DEVI ) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 7 TH APRIL , 20 2 1 . KV C OPY TO : 1 A CIT, CIRCLE 1 3 (1) , 2 ND FLOOR, AAYAKAR BHAVAN, BASHEERBAGH, HYDERAB AD. 2 SURESH PRODUCTIONS PVT. LTD., DOOR NO. 8 - 2 - 293/82/J 111/6, RAMANAIDU STUDIOS, JUBILEE HILLS, HYDERABAD 500 033 3 CIT(A) V , HYDERABAD 4 CIT - I HYDERABAD. 5 ITAT, DR, HYDERABAD 6 GUARD FILE. ITA NO . 1432 H YD/ 20 1 4 & CO NO. 80/H/2014 SURESH PRODUCTIONS PVT. LTD., HYD : - 4 - : S.NO. DETAILS DATE 1 DRAFT DICTATED ON 2 DRAFT PLACED BEFORE AUTHOR 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 5 APPROVED DRAFT COMES TO THE SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 7 FILE SENT TO BENCH CLERK 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER