Appeal details
Counselvise Citation
[2021] 109 COUNSELVISE.COM (IT) 1565 (ITAT-HYDERABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 16 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
15-02-2021
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
SMC
Next Hearing Date
10-02-2021
Assessment Year
2015-2016
Appeal Filed On
31-01-2020
Judgement Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH SMC, HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 126 /HYD/2020 ASSESSMENT YEAR: 20 15 - 16 ANAND SONI, HYDERABAD. PAN: APCPS 3142 Q VS. INCOME TAX OFFICER, WARD - 5(3) , HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI K.A. SAI PRASAD REVENUE BY: SHRI D.J. PRABHAKAR RAO , DR ITA NO. 502/HYD/2020 ASSESSMENT YEAR: 2011 - 12 SRI BHAGWAN SINGH, HYDERABAD. PAN: ASEPB 7413 N VS. INCOME TAX OFFICER, WARD - 7(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI LAXMINIVAS SHARMA REVENUE BY: SHRI SANDEEP MEHTA, DR DATE OF HEARING: 10/02/2021 DATE OF PRONOUNCEMENT: 15 /02/2021 ORDER PER A. MOHAN ALANKAMONY, AM.: BOTH THE APPEALS ARE FILED BY THE ASSESSEES AGAINST THE ORDER OF THE LD. CIT (A) - 3, HYDERABAD IN APPEAL NO.10035/2019 - 20/B2/CIT(A) - 3, DATED 29/07/2020 (AY: 2011 - 12) IN THE CASE OF SRI BHAGWAN SINGH 2 AND AGAINST THE ORDER OF THE LD. CIT (A) - 4, HYDERABAD IN APPEAL NO. 10289/17 - 18/ITO, WARD - 5(3) /CIT(A) - 4/HYD/19 - 20, DATED 6/8/2019 (AY: 2015 - 16) IN THE CASE OF ANAND SONI. 2. AT THE OUTSET, SRI K.A. SAI PRASAD, THE LD. COUNSEL FOR THE ASSESSEE IN THE CASE OF ANAND SONI , SUBMITTED BEFORE ME THAT THERE IS A DELAY OF 1 18 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL. IN THIS REGARD, THE LD. AR HAD SUBMITTED AN AFFIDAVIT SEEKING CONDONATION OF DELAY WHEREIN THE REASONS FOR THE DELAY IN FILING THE APPEAL WAS EXPLAINED. FOR REFERENCE, THE RELEVANT PORTION FROM THE AFFIDAVIT IS EXTRACTED HEREIN BELOW: - THE ORDER OF THE FAA IN THE ABOVE CASE WAS RECEIVED ON 6/8/2019, BY THE TIME THE APPEAL IS DUE TO BE FILED, I WAS HELD UP WITH FINALISATION OF TAX AUDIT RETURNS. HENCE, I COULD NOT MEET THE TAX CONSULTANT WHO WAS GENERALLY FILING THE APPEALS TO THE TRIBUN AL RELATING TO MY OFFICE. SUBSEQUENTLY, I APPROACHED HIM AND GOT THE APPEAL FILED CAUSING A DELAY OF 118 DAYS IN FILING THE SECOND APPEAL 3 . ON PERUSAL OF THE AFFIDAVIT FILED BY THE ASSESSEE, THOUGH I AM OF THE VIEW THAT THE DELAY IS NOT DUE TO APPRO PRIATE AND CONVINCING REASON S HOWEVER, CONSIDERING THE BONAFIDE ATTEMPT OF THE ASSESSEE TO AVAIL THE VIVAD SE VISWAS SCHEME , I HEREBY CONDONE THE DELAY OF 118 DAYS IN THE FILING THE APPEAL BEFORE THE TRIBUNAL AND PROCEED TO HEAR THE APPEAL ON MERITS. 4 . IN THE ABOVE - MENTIONED CASES, BOTH THE ASSESSEES HAVE FILED WRITTEN SUBMISSIONS BEFORE ME SEEKING WITHDRAWAL OF THEIR RESPECTIVE APPEAL AS THE Y HAVE OPTED TO AVAIL VIVAD SE VISWAS SCHEME. IT IS FURTHER SUBMITTED THAT THE ASSESSEE S HAVE FILED FORM NO.1 & 2 IN BOTH THE CASES 3 AND AWAITING TO RECEIVE FORM - 3 FROM THE REVENUE. HENCE, IT IS PRAYED IN THE WRITTEN SUBMISSIONS THAT THE APPEAL S OF THE RESPECTIVE ASSESSEE S MAY BE ALLOWED TO BE WITHDRAWN . 5 . THE LD. DR S CONCEDED TO THE REQUEST OF THE ASSESSEES AND THEIR COUNSELS. 6 . HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE, I AM INCLINED TO ALLO W THE APPEAL S OF THE ASSESSEE S TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE LD. A RS AS THE ASSESSEES HAVE PREFERR ED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORM NO.1, 2 IN BOTH THE INSTANT CASES AND ARE AWAITING TO RECEIVE FORM NO - 3 FROM THE REVENUE. THE LD. DRS HAVE ALSO CONCEDED TO THE REQUEST OF THE LD. ARS. A CCORDINGLY, I HEREBY DISMISS BOTH THE APPEAL S OF THE ASSESSEES AS WITHDRAWN. HOWEVER, I ALSO MAKE IT CLEAR THAT, IF ANY OF THE ASSESSEE / S CASE / S ARE NOT ACCEPTED IN THE VIVAD - SE - VISWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON, THEN THE RESPECTIVE ASSESSEE / S SHALL BE AT LIBERTY TO FILE MISCELLANEOUS PETITION S BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THE IR APPEAL S . IT IS ORDERED ACCORD INGLY. 7 . IN THE RESULT, BOTH THE ABOVE - MENTIONED APPEAL S OF THE ASSESSEE S ARE DISMISSED AS WITHDRAWN . 4 PRONOUNCED IN THE OPEN COURT ON THE 15 TH FEBRUARY, 2021. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 15 TH FEBRUARY, 2021. OKK COPY TO: - 1) (I) SRI BHAGWAN SINGH, 12 - 1 - 615/1/A/2, ASIF NAGAR, HYDERABAD. (II) ANAND SONI C/O. KATR4APATI & ASSOCIATES, 1 - 1 - 298/2/B/3, 1 ST FLOOR, ASHOK NAGAR, HYDERABAD - 20. 2) (I) THE INCOME TAX OFFICER, WARD - 7(1), SIGNATURE TOWERS, 8 TH FLOOR, OPP. BOTANICAL GARDEN, KONDAPUR. (II) INCOME TAX OFFICER, WARD - 5(3), IT TOWERS, AC GUARDS, HYDERABAD 500 004. 3) (I) THE COMMISSIONER OF INCOME TAX (APPEALS) - 3, HYDERABAD. (II) THE COMMISSIONER OF INCOME TAX (APPEALS) - 4, HYDERABAD. 4) (I) THE PRINCIPAL COMMISSIONER OF INCOME TAX - 3, HYDERABAD. (II) THE PRINCIPAL COMMISSIONER OF INCOME TAX - 4, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE
