Nagarjuna Institute of Software Technology Ltd (formerly Nagarjuna Granites Ltd), Sec'bad, Hyderabad V. DCIT, Circle-16(1), Hyd, Hyderabad

ITA 1106/HYD/2015

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9374 (ITAT-HYDERABAD)
• Duration Of Justice: 5 year(s) 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 08-02-2021
• Assessment Year: 1993-1994
• Appeal Filed On: 24-08-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S RAMA RAO
• Keywords: Reasonable cause; Condonation of delay
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER ITA NO.1106/HYD/2015 A.Y. 1993 - 94 NAGARJUNA INSTITUTE OF SOFTWARE TECHNOLOGY LTD., (FORMERLY NAGARJUNA GRANITES LTD), SECUNDERABAD. PAN: AAACN 7552 R VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE - 16(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI S. RAMA RAO REVENUE BY: SHRI SUNIL KUMAR PANDEY, DR ITA NO. 328/HYD/2019 A.Y. 2011 - 12 SIRISHA DANDU, MENOMOMNEE, USA. PAN: AJGPD 5122 M VS. INCOME TAX OFFICER (INTERNATIONAL TAXATION) - 1 , HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SHRI SUNIL KUMAR PANDEY, DR ITA NO. 327/HYD/2019 A.Y. 2011 - 12 SMT. SUNITHA DANDU, MENOMOMNEE, USA. PAN: BRHPD 7500 H VS INCOME TAX OFFICER (INTERNATIONAL TAXATION) - 1 , HYDERABAD. (APPELLANT) (RESPONDENT) 2 ASSESSEE BY: NONE REVENUE BY: SHRI SUNIL KUMAR PANDEY, DR ITA NO. 1703/HYD/2016 A.Y. 2009 - 10 NARNE HOMES PRIVATE LIMITED, HYDERABAD. PAN: AACCN 3027 H VS. ACIT, CIRCLE - 16(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI S. RAMA RAO REVENUE BY: SHRI SUNIL KUMAR PANDEY, DR DATE OF HEARING: 03/03/2021 DATE OF PRONOUNCEMENT: 09 /03/2021 ORDER PER A. MOHAN ALANKAMONY , A.M: ALL THESE APPEALS ARE FILED AGAINST THE ORDERS OF THE LD. CIT(A), HYDERABAD IN APPEAL NO. 0165/DCIT, CIR.16(1)/CIT(A) - 4/2009 - 10, DATED 30/01/2015 (IN THE CASE OF M/S. NAGARJUNA GRANITES LTD, A.Y. 1993 - 94); 0223/CIT(A) - 10/2016 - 17 DATED 20/12/2018 (IN THE CASE O F SMT SIRISHA DANDU, A.Y. 2011 - 12); 0222/CIT(A) - 10/2016 - 17, DATED 20/12/2018 (IN THE CASE OF SMT. SUNITHA DANDHU , A.Y. 2011 - 12 ) AND 446/11 - 12/ACIT, CIR.16(1)/CIT(A) - 4/HYD/16 - 17, DATED 7/9/2016 (IN THE CASE OF M/S. NARNE HOMES PVT LTD , 2009 - 10 ) . IN ITA NO. 1106/HYD/2015 THERE IS DELAY OF 135 DAYS IN FILING THE APPEAL BEFORE 3 THE TRIBUNAL. SINCE THE ASSESSEE DID NOT RECEIVE THE ORDER OF THE LD. CIT (A) AS THE ASSESSEES OFFICE WAS NON - FUNCTIONAL, WE ARE OF THE CONSIDERED VIEW THAT THERE IS A REASONABLE CAUSE FOR THE ASSESSEE TO FILE THE APPEAL BELATEDLY. THEREFORE, IN THE INTEREST OF JUSTICE, WE HEREBY CONDONE THE DELAY IN FILING THE APPEAL BEFORE THE TRIBUNAL AND PROCEED TO HEAR THE CASE ON MERITS. 2. AT THE OUTSET, LD. AR I N T HE CASE ITA NO. 1106/HYD/2015 AND ITA NO.1703/HYD/2016 SUBMITTED BEFORE US THAT THE ASSESSEE S DESIRE TO AVAIL VIVAD SE VISWAS SCHEME. THEY FURTHER SUBMITTED THAT THE ASSESSEE S COULD NOT FILE FORM NO.1 & 2 DUE TO PAUCITY OF TIME , HOWEVER T HE Y ASSURED THE BENCH THAT THE FORM NO.1&2 SHALL BE FILED SHORTLY. 3. THE LD. DR SUBMITTED THAT IF THE ASSESSEE S DESIRE TO AVAIL THE SCHEME THE REVENUE HAS NO OBJECTION. 4. HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE, WE ARE INCLINED TO TREAT THE APPEAL S OF THE ASSESSEE S AS WITHDRAWN SINCE THE ASSESSEES ARE OPTING TO AVAIL THE VIVAD SE VISWAS SCHEME BY RELYING ON THE DECISION OF THE HONBLE HIGH COURT OF MADRAS IN THE CASE OF DCIT VS. M/S. KEYARAM HOTELS P. LTD IN T.C.A. NO. 694 OF 2019, DATED 13 /10/2020 WHEREIN IT WAS HELD AS UNDER: 7. AS OBSERVED, THE ASSESSEE IS GIVEN LIBERTY TO RESTORE THIS APPEAL IN THE EVENT THE ULTIMATE DECISION TO BE TAKEN ON THE DECLARATION TO BE FILED BY THE ASSESSEE UNDER SECTION 4 OF THE SAID ACT IS NOT IN FAVOUR OF T HE ASSESSEE. IF SUCH A PRAYER IS MADE, THE REGISTRY SHALL ENTERTAIN THE PRAYER WITHOUT INSISTING UPON ANY APPLICATION TO BE FILED FOR CONDONATION OF DELAY IN RESTORATION OF THE APPEAL AND ON SUCH REQUEST 4 MADE BY THE ASSESSEE BY FILING A MISCELLANEOUS PETIT ION FOR RESTORATION, THE REGISTRY SHALL PLACE SUCH PETITION BEFORE THE DIVISION BENCH FOR ORDERS. ACCORDINGLY, WE HEREBY DISMISS THE APPEAL S OF THE ASSESSEE S AS WITHDRAWN GRANTING LIBERTY TO THE ASSESSEE S TO FILE MISCELLANEOUS PETITION BEFORE THE TRIBUNA L WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THE IR RESPECTIVE APPEAL /S IF ANY OF THE ASSESSEE /S CASE /S IS /ARE NOT ACCEPTED IN THE VIVAD - SE - VISHWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON. 5. IN THE CASE OF ITA NO. 327 & 328/HYD/2019, THOUGH NONE WAS PRESENT AT THE TIME OF HEARING, THEY HAD INTIMATED THE BENCH THAT THEY DESIRE TO AVAIL THE BENEFIT OF VIVAD - SE - VISHWAS SCHEME AND HAVE FILED FORM 1&2 . SUBSEQUENTLY, BOTH THE PARTIES HAVE FILED AN APPLICATION TO WITHDRAW THEIR APPEALS STATING THAT THEY HAVE FILED FORM NO 1 & 2 AND ALSO RECEIVED FROM NO.3 FROM THE REVENUE. CONSIDERING THE PRAYER OF THE ASSESSEE , WE HEREBY DISMISS BOTH THE APPEALS OF THE ASSESSEE AS WITHDRAWN WITH SIMILAR DIRECTION S MENTIONED HEREIN ABOVE IN THE CASES OF BOTH THE OTH ER ASSESSEES APPEALS IN PARA NO.4 . 6 . IN THE RESULT, ALL THE APPEAL S FILED BY THE ASSESSEE S ARE DISMISSED AS WITHDRAWN. 5 PRONOUNCED IN THE OPEN COURT ON 09 TH MARCH, 2021. SD/ - SD/ - (S.S. GODARA) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 09 TH MARCH , 2021. OKK COPY TO: - 1) (I) NAGARJUNA INSTITUTE OF SOFTWARE TECHNOLOGY LTD., (FORMERLY NAGARJUNA GRANITES LTD), C/O. S. RAMA RAO, ADVOCATE, FLAT NO. 102, SHRIYAS ELEGANCE, 3 - 6 - 643, STREET NO.9, HIMAYATNAGAR, HYDERABAD. (II) SMT. SIRISHA DANDU, C/O. D.A.N. RAJU, PLOT NO. 303, V.V. NAGAR COLONY, KUKATPALLY, HYDERABAD 500 072. (III) SMT. SUNITHA DANDU C/O. D.A.N. RA JU, PLOT NO. 303, V.V. NAGAR COLONY, KUKATPALLY, HYDERABAD 500 072. (IV) NARNE HOMES PRIVATE LIMITED C/O. C/O. S. RAMA RAO, ADVOCATE, FLAT NO. 102, SHRIYAS ELEGANCE, 3 - 6 - 643, STREET NO.9, HIMAYATNAGAR, HYDERABAD. 2) (I) DCIT, CIRCLE - 16(1), AAYAKAR BHAVAN, BASHEERBAGH, HYDERABAD. (II) INCOME TAX OFFICER (INTERNATIONAL TAXATION) - 1, AAYAKAR BHAVAN, BASHEERBAGH, HYDERABAD. (III) ACIT, CIRCLE - 16(1), IT TOWERS, AC GUARDS, HYDERABAD. 3) (I) THE CIT(A) - 4, HYDERABAD . (II) THE CIT (A) - 10, HYDERABAD. (III) 4) (I) THE PR. CIT - 4, HYDERABAD. (II) THE COMMISSIONER OF INCOME TAX (IT & TP), HYDERABAD. (III) 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE