Kamineni Builders,Hyderabad, Hyderabad V. Assistant Commissioner of Income Tax Circle -7(1) ,Hyderabad, Hyderabad

ITA 129/Hyd/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7601 (ITAT-HYDERABAD)
• Duration Of Justice: 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2013-2014
• Appeal Filed On: 23-02-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority; Condonation of delay
• Section: 143(3); 22

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. 129/HYD/2021 A.Y. 2013 - 14 M/S. KAMINENI BUILDERS, HYDERABAD 500 028. PAN: AAHFK 9996 L VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 7(1), HYDERABAD 500 004. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SHRI SUNIL KUMAR PANDEY, DR DATE OF HEARING: 08 /03/2021 DATE OF PRONOUNCEMENT: 22 /03/2021 ORDER PER A. MOHAN ALANKAMONY, A.M: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 9, HYDERABAD IN APPEAL NO. 10339/CIT(A) - 9/HYD/2018 - 19, DATED 06 TH FEBRUARY, 2019 PASSED U/S. 143(3) R.W.S 250(6) OF THE ACT FOR THE A.Y. 2013 - 14. 2. AT THE OUTSET, NONE APPEARED BEFORE US TO REPRESENT THE CASE OF THE ASSESSEE. FROM THE RECORD, WE FIND THAT THERE IS DELAY OF 688 DAYS IN FILING THE APPEAL BEFORE THE TRIB UNAL. ON THIS REGARD, THE ASSESSEE HAD FILED AN AFFIDAVIT SEEKING CONDONATION OF DELAY WHEREIN THE REASONS FOR 2 NOT FILING THE APPEAL WITHIN THE PRESCRIBED TIME LIMIT WAS EXPLAINED. FOR REFERENCE, THE RELEVANT PORTION FROM THE AFFIDAVIT IS EXTRACTED HEREIN BELOW: - .. 3. THAT WE HAVE FILED DECLARATION IN FORM 1 & 2 UNDER THE DIRECT TAX VIVAD SE VISHWS ACT, 2020 IN RESPECT OF OUR APPEALS PENDING BEFORE THE HONBLE HIGH COURT OF ANDHRA PRADESH FOR THE AYS 2009 - 10 AND 2010 - 11 ON 29/01/2021. 4. THAT WE AL SO WANTED TO FILE DECLARATION IN RESPECT OF THE APPEAL FOR THE A.Y. 2013 - 14 THAT WAS PENDING BEFORE THE CIT (A). 5. THAT WE WERE UNDER THE IMPRESSION THAT THE APPEAL WAS PENDING BEFORE THE CIT(A) AND HENCE CHECKED ON THE STATUS OF THE SAME. 6. THE ONLY AT THE TIME OF CHECKING THE STATUS OF THE APPEAL, WE CAME TO UNDERSTAND THAT THE ORDER OF THE CIT(A) FOR THE A.Y. 2013 - 14 WAS ALREADY PASSED ON 6/2/2019. 7. THAT WE SUBSEQUENTLY CAME TO UNDERSTAND THAT THE ORDER OF THE CIT(A) WAS ALSO SERVED BUT WE WERE NOT A WARE AS TO WHO RECEIVED THE ORDER ON OUR BEHALF. 8. THAT SINCE WE WERE NOT AWARE OF THE RECEIPT OF THE ORDER, NO ACTION WAS TAKEN ON THE ORDER PASSED BY THE CIT(A). 9. THAT THEREAFTER, WE IMMEDIATELY THROUGH OUR AUTHORISED REPRESENTATIVES BEFORE THE CIT(A) APPROACHED THE OFFICE OF SHRI T. BANUSEKAR, CHARTERED ACCOUNTANT, CHENNAI TO SEEK HIS SERVICES FOR DRAFTING AND FILING OF APPEAL BEFORE THE HONBLE INCOME TAX APPELLATE TRIBUNAL AGAINST THE ORDER OF THE CIT(A). 10. THAT THE APPEAL WAS THEN DRAFTED AND SEN T FOR SIGNATURE TO US AND THE APPEAL DOCUMENTS WERE FINALLY FILED BEFORE THE HOBBLE INCOME TAX APPELLATE TRIBUNAL ON 23/02/2021 WITH A DELAY OF 688 DAYS. 3. ON PERUSAL OF THE AFFIDAVIT FILED BY THE ASSESSEE, WE ARE OF THE VIEW THAT THE REASONS ADVANCED BY THE ASSESSEE FOR THE BELATED FILING OF THE APPEAL BEFORE THE TRIBUNAL CANNOT BE APPRECIATED . HOWEVER, SINCE THE ASSESSEE DESIRES TO AVAIL THE VIVAD - SE - VISHWAS SCHEME FOR THE A.Y. 2013 - 14, TAKING A LENIENT APPROACH AND IN THE INTEREST OF JUSTICE, WE HEREBY CONDONE THE DELAY OF 688 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL AND PROCEED TO HEAR THE APPEAL . 3 4. AT THE OUTSET, F ROM THE LETTER FILED BY THE ASSESSEE DATED 23/02/2021 , WE FIND THAT THE ASSESSEE DESIRES TO AVAIL VIVAD SE VISWAS SCHEME FOR THE A.Y. 2013 - 14 AND IS IN THE PROCESS OF FILING THE APPROPRIATE FORMS BEFORE THE REVENUE. 5. THE LD. DR SUBMITTED THAT IF THE ASSESSEE DESIRES TO AVAIL THE VIVAD SE VISHWAS SCHEME, THE REVENUE HAS NO OBJECTION. 6. HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE , WE ARE INCLINED TO TREAT THE INSTANT APPEAL OF THE ASSESSEE AS WITHDRAWN 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: - 3. THE LEARNED COUNSEL FOR THE RESPONDENT / ASSESSEE, ON INSTRUCTIONS, SUBMITTE D THAT THE RESPONDENT / ASSESSEE INTENDS TO AVAIL THE BENEFIT OF VIVAD SE VISHWAS SCHEME (VVS SCHEME FOR BREVITY) AND IN THIS REGARD, THE ASSESSEE IS TAKING STEPS TO FILE THE APPLICATION / DECLARATION IN FORM NO.1. . .. 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 THE 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 MADE BY THE ASSESSEE BY FILING A MISCELLANEOUS PETITION FOR RESTORATION, THE REGISTRY SHALL PLACE SUCH PETITION BEFORE THE D IVISION BENCH FOR ORDERS. 4 8. IN THE LIGHT OF THE ABOVE, WE DIRECT THE RESPONDENT / ASSESSEE TO FILE FORM NO.1 ON OR BEFORE 09/11/2020 AND THE COMPETENT AUTHORITY HTTP://WWW.JUDIS.NIC.IN5/6 T.C.A.NO. 694 OF 2019. ACCORDINGLY, WE HEREBY DISMISS THE INSTANT APPEAL OF THE ASSESSEE FOR THE A.Y. 2013 - 14 AS WITHDRAWN. HOWEVER, WE ALSO MAKE IT CLEAR THAT, IF THE ASSESSEES CASE IS NOT ACCEPTED IN THE VIVAD - SE - VISHWAS SCHEME BY THE REVENUE FOR WHATSOEVER MA Y BE REASON ON A SUBSEQUENT DATE, THEN THE ASSESSEE SHALL BE AT LIBERTY TO FILE MISCELLANEOUS PETITION BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE ITS APPEAL. IT IS ORDERED ACCORDINGLY. 7. IN THE RESULT, APPEAL OF THE A SSESSEE IS DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE 22 ND MARCH, 2021. SD/ - SD/ - ( SMT. P. MADHAVI DEVI ) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 22 ND MARCH, 2021. OKK COPY TO: - 1) M/S. KAMINENI BUILDERS, 10 - 3 - 316/A, MASAB TANK, HYDERABAD. 2) THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 7(1), HYDERABD. 3) THE CIT(A) - 9, HYDERABAD. 4) THE PRINCIPAL COMMISSIONER OF INCOME TAX - 3, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE