Pawan Kumar Agarwal , Secunderabad V. Asst. Commissioner of Income Tax, Circle-10(1), Hyderabad

ITA 105/Hyd/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7576 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2010-2011
• Appeal Filed On: 28-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 143(3); 250; 147

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A , HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 105/HYD/2020 AY:2010 - 11 PAWAN KUMAR AGARWAL, SECUNDERABAD. PAN: ACYPA 3198 H VS. ACIT, CENTRAL CIRCLE - 10(1) , HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI MOHD. AFZAL REVENUE BY: SHRI SUNIL KUMAR PANDEY, DR DATE OF HEARING: 08/03/2021 DATE OF PRONOUNCEMENT: 15 /03/2021 ORDER PER A. MOHAN ALANKAMONY, A.M: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 6, HYDERABAD IN APPEAL NO. 10233/2017 - 18/A1/CIT(A) - 6, DATED 17/7/2018 PASSED U/S. 143(3) R.W.S 147 AND U/S. 250(6) OF THE ACT FOR THE A.Y. 2010 - 11. 2. AT THE OUTSET, LD. AR SUBMITTED BEFORE US THAT THERE IS A DELAY OF 476 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL. IN THIS REGARD, THE LD. AR HAD FILED AN AFFIDAVIT SEEKING CONDONATION OF DELAY WHEREIN THE 2 REASONS FOR NOT FILING THE APPEALS WITHIN THE PRESCRIBED TIME LIMIT WAS EXPLAI NED. FOR REFERENCE, THE RELEVANT PORTION FROM THE AFFIDAVIT IS EXTRACTED HEREIN BELOW: - .. 2. THAT I HAVE RECEIVED THE CIT(A) ORDER U/S. 250 OF THE INCOME TAX ACT, 1961 FROM THE ASSESSEE MR. PAWAN KUMAR AGARWAL BUT DUE TO MISPLACEMENT OF THE ORDER BY MY OFFICE, I COULD NOT FILE THE APPEAL WITHIN THE STIPULATED TOTAL INCOME. 3. ON PERUSAL OF THE AFFIDAVIT FILED BY THE LD. AR OF THE ASSESSEE, WE ARE OF THE VIEW THAT THE REASON FOR THE DELAY IS NOT ATTRIBUTABLE TO THE FAULT OF THE ASSESSEE AND SINCE THE ASSESSEE DESIRES TO AVAIL THE VIVAD - SE - VISHWAS SCHEME FOR THE A.Y. 2010 - 11 , IN THE INTEREST OF JUSTICE, WE HEREBY CONDONE THE DELAY OF 476 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL AND PROCEED TO HEAR THE APPEAL ON MERITS. 4 . AT THE OUTSET, LD.AR SUBMITTED BEFORE US THAT THE ASSESSEE DESIRES TO WITHDRAW ITS APPEAL AS THE ASSESSEE HAS OPTED TO AVAIL VIVAD SE VISWAS SCHEME. HE FURTHER SUBMITTED THAT THE ASSESSEE HAD FILED FORM NO.1 & 2 AND ALSO RECEIVED FORM - 3 FROM THE REVENUE. IT WAS THEREFORE PLEADED, THAT THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 5 . THE LD. DR CONCEDED TO THE REQUEST OF THE LD.AR. 3 6 . HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE, WE ARE INCLINED TO ALLOW THE APPEAL OF THE ASSESSE E TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE LD. AR AS THE ASSESSEE HAS PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORMS NO.1, 2 AND FORM NO.3. THE LD. DR HAS ALSO CONCEDED TO THE REQUEST OF THE LD. AR. ACCORDINGLY, WE HEREBY DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER, WE ALSO MAKE IT CLEAR THAT, IF THE ASSESSEES CASE IS NOT ACCEPTED IN THE VIVAD - SE - VISWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON, THEN THE ASSESSEE SHALL BE AT LIBERTY TO FILE A MISCELLANEOUS PE TITION BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THE APPEAL. IT IS ORDERED ACCORDINGLY. 7 . IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE 15 TH MARCH, 2021. SD/ - SD/ - ( SMT. P. MADHAVI DEVI ) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 15 TH MARCH, 2021. OKK COPY TO: - 1) SRI PAWAN KUMAR AGARWAL, 1 - 8 - 206, MSETHY PLAZA, P.G. ROAD, SECUNDERABAD 50 003. 2) ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 10(1) , HYDERABAD. 3) THE CIT(A) - 6 , HYDERABAD . 4 4) THE PR. CIT - 6 , HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE