Sulochana Kaname, Adilabad V. Income Tax Officer, Ward-1, Adilabad

ITA 1040/Hyd/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0889 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2013-2014
• Appeal Filed On: 24-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: K A SAI PRASAD
• Keywords: Condonation of delay

Judgement Text

ITA NO 1040 OF 2019 SULOCHANA KANAME ADILABAD PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD (THROUGH VIDEO CONFERENCING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.1040/HYD/2019 ASSESSMENT YEAR: 2013-14 SMT.SULOCHANA KANAME, ADILABAD PAN:EDVPK4454E VS. INCOME TAX OFFICER WARD 1 ADILABAD (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI K.A. SAI PRASAD REVENUE BY : SRI ROHIT MUJUMDAR, DR DATE OF HEARING: 22/02/2021 DATE OF PRONOUNCEMENT: 24/02/2021 ORDER PER SMT. P. MADHAVI DEVI, J.M. THIS IS ASSESSEES APPEAL FOR THE A.Y 2013-14 AGAIN ST THE ORDER OF THE CIT (A)-5, HYDERABAD, DATED 22.2.2 019. 2. A T THE OUTSET, IT IS SEEN THAT THERE IS A DELAY OF 3 4 DAYS IN FILING OF THE APPEAL BEFORE THE TRIBUNAL AND THE ASSESSEE HAS FILED AN APPLICATION SEEKING CONDONATION OF DELAY A LONG WITH THE AFFIDAVIT OF THE ASSESSEES TAX CONSULTANT STATING AS UNDER: BEFORE THE HON'BLE ITAT BENCH B HYDERABAD 1. NAME OF THE APPELLANT: SMT. SULOCHANA KANAME H.NO.5-126 MANNUR ADILABAD 2. PAN EDVPK4454E 3. A.Y 2013-14 4. APPEAL NO. ITA NO.1040/HYD/2019 ITA NO 1040 OF 2019 SULOCHANA KANAME ADILABAD PAGE 2 OF 3 AFFIDAVIT I K. VISHWANATHAM S/O LATE SRI K. ANJANEYULU, AGED 68 YEARS, R/O H.NO.12-10/130/2, SEETHAPHAL MANDI SECUNDERABAD, TELANGANA, AFFIRM AND STATE AS UNDER: IN THE ABOVE CASE APPEAL FILED BEFORE THE FIRST APPELLATE AUTHORITY, WAS DISMISSED VIDE ORDER DATED 20.2.2019. THE ORDER WAS RECEIVED ON 22.3.2019. THE APPELLANT CONTACTED OUR OFFICE FROM ADILABAD FOR FI LING APPEAL. IN THE MEANWHILE, THE APPELLANT FELL SICK A ND COULD NOT REACH OUR OFFICE AT HYDERABAD. THE APPEAL WAS FILED ON 24.6.2019 WITH A DELAY OF 34 DAYS. THE DELAY OF 34 DAYS IN FILING THIS APPEAL IS ATTRIBUTABLE TO APPELLANTS HEALTH CONDITIONS. WHATEVER STATED ABOVE IS TRUE AND CORRECT T THE BES T OF MY KNOWLEDGE AND BELIEF. SD /- K.VISHWANATHAM TAX CONSULTANT DEPONENT 3. THE LEARNED DR, HOWEVER, OPPOSED THE CONDONATION OF DELAY. HOWEVER, BEING SATISFIED WITH THE REASONS GI VEN IN THE AFFIDAVIT ACCOMPANYING THE PETITION FOR CONDONATION OF DELAY, WE ARE INCLINED TO CONDONE THE DELAY OF 34 DAYS. 4. THE LD. AR SUBMITTED BEFORE US THAT THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL AS IT HAS ALREADY FIL ED FORMS I & II UNDER THE VIVAD SE VISHWAS SCHEME AND ITS ACCEPTA NCE IS AWAITED. THEREFORE, CONSEQUENT TO THE SAME, THE ASS ESSEE DESIRES TO WITHDRAW THE APPEAL BEFORE THE TRIBUNAL. HENCE I T WAS PLEADED, THAT THE APPEAL OF THE ASSESSEE MAY BE TREATED AS W ITHDRAWN. 3. THE LD. DR CONCEDED TO THE REQUEST OF THE LD. AR . 4. AFTER HEARING BOTH THE PARTIES, ACCORDING TO THE REQUEST OF THE ASSESSEE AND ITS LD. AR, WE HEREBY ALLOW THE APPEAL OF THE ASSESSEE TO BE WITHDRAWN. WE ALSO MAKE IT CLEAR THA T THE ASSESSEE ITA NO 1040 OF 2019 SULOCHANA KANAME ADILABAD PAGE 3 OF 3 SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL WITHIN THE STIPULATED TIME AS PROVIDED UNDER THE ACT, IN ORDER TO REINSTA TE THE APPEAL, IF THE APPLICATION WITH RESPECT TO VIVAD SE VISHWAS SC HEME IS REJECTED. 5. IN THE RESULT, APPEAL OF ASSESSEE IS DISMISSED A S WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH FEBRUARY, 2021. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 24 TH FEBRUARY, 2021. VINODAN/SPS COPY TO: 1 SMT.SULOCHANA KANAME, C/O KATRAPATI & ASSOCIATES, 1-1- 298/2/B/3, 1 ST FLOOR, ASHOKNAGAR, HYDERABAD 500020 2 ITO, WARD 1, BEHIND TIRUMALA FILLING STATION, DAS HNAPUR, ADILABAD 504001 3 CIT (A)-5, HYDERABAD 4 PR. CIT 5 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER