Srinivasa Civil Works Pvt.Ltd., Hyd, Hyderabad V. DCIT, Circle-3(2), Hyd, Hyderabad

ITA 1303/HYD/2015

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6239 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2017
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 13-10-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 17-11-2015
• Court: TRIBUNAL
• Department Lawyers: P CHANDRA SEKHAR
• Assessee Lawyers: T CHAITANYA KUMAR
• Keywords: Agreed addition; Assessment record; Right to appeal

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER ITA NO. ASST. YEAR APPELLANT RESPONDENT 1303/HYD/15 2011-12 SRINIVASA CIVIL WORKS PVT. LTD., HYDERABAD [PAN: AAECS1716J] DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(2), HYDERABAD 1304/HYD/15 2010-11 ASST. COMMISSIONER OF INCOME TAX, CIRCLE-3(2), HYDERABAD FOR ASSESSEE : SHRI T. CHAITANYA KUMAR, AR FOR REVENUE : SHRI P. CHANDRA SEKHAR, DR DATE OF HEARING : 10-01-2017 DATE OF PRONOUNCEMENT : 18-01-2017 O R D E R PER B. RAMAKOTAIAH, A.M. : THESE TWO APPEALS ARE BY ASSESSEE AGAINST THE ORDER( S) OF THE COMMISSIONER OF INCOME TAX (APPEALS)-3, HYDERABAD D ATED 13-02-2015 FOR AY. 2011-12 & 31-12-2014 FOR AY. 201 0-11. 2. THE ISSUE IN THESE APPEALS IS WITH REFERENCE TO ESTI MATION OF INCOME AT 8% AFTER REJECTING THE BOOKS OF ACCOUNT, WHI CH ASSESSEE HAS ACCEPTED BEFORE THE ASSESSING OFFICER (AO). LD. CIT(A) AFTER EXAMINING THE ASSESSMENT RECORD, DISMISSED THE APPEALS AS THE I.T.A. NOS. 1303 & 1304/HYD/2015 SRINIVASA CIVIL WORKS PVT. LTD., :- 2 -: ESTIMATION AT 8% IS NOT ONLY AGREED BUT ALSO SUPPORTED BY VARIOUS ORDERS OF THE ITAT. FURTHER, LD.CIT(A) ALSO HELD THAT ASSESSEE DOES NOT HAVE A RIGHT OF APPEAL AGAINST AN AGREED ADDITION FOLLOWING VARIOUS CO-ORDINATE BENCH DECISIONS, AS LISTED IN PA RA 8 OF THE ORDER. 3. ASSESSEE HAS PREFERRED THE APPEALS OF THE ABOVE OR DERS WITH DELAY. THE APPEALS WERE FILED ON 17-11-2015 WITHOUT A NY CONDONATION APPLICATION SEEKING CONDONATION OF THE DEL AY IN FILING THE APPEALS. THE REGISTRY HAS NOTED THAT THE APPEAL FOR THE AY. 2010-11 WAS FILED WITH A DELAY OF 320 DAYS AND APPEA L FOR AY. 2011-12 WAS FILED WITH A DELAY OF 217 DAYS. AFTER I SSUING THE DEFECTIVE NOTICES, ASSESSEE FILED THE RELEVANT CONDONATI ON PETITIONS U/S. 253(5) OF THE INCOME TAX ACT ON 23-03-2016 SEEK ING CONDONATION OF 277 DAYS AND 320 DAYS RESPECTIVELY. H OWEVER, CONDONATION PETITIONS WERE DEFECTIVE AGAIN IN THE SENSE THAT PARA 4 OF THE AFFIDAVIT MENTIONS THAT THE COMPANY BECAME AWARE OF THE IMPUGNED ORDER IN THE MONTH OF NOVEMBER, 2016, WHEREA S THE AFFIDAVIT WAS DT. 23-03-2016. MOREOVER, IN PARA 3 OF THE AFFIDAVITS, THE ORDERS OF THE LD.CIT(A) WAS STATED AS ORDER DT. 31-1 2-2014 FOR BOTH THE YEARS, WHEREAS THE DATE APPLIES ONLY TO AY. 2010-11. IN PARA 5 OF THE AFFIDAVIT, THE DELAY WAS RECKONED FROM TH E DATE OF ORDER AT 261 DAYS BUT THE DELAY OF 320 DAYS WAS MENTION ED IN PARA 6 IN THE AY. 2010-11. 3.1. THUS, AS THERE ARE VARIOUS MISTAKES IN THE AFFID AVIT, THESE ARE AGAIN POINTED OUT TO THE LD. COUNSEL WHO ADMITTED TO FILE THE REVISED PETITIONS AND ALSO RECTIFY OTHER DEFECTS WHICH W ERE ORIGINALLY NOTED. THE CASES WERE ADJOURNED FROM 11-01-2016 REP EATEDLY AND I.T.A. NOS. 1303 & 1304/HYD/2015 SRINIVASA CIVIL WORKS PVT. LTD., :- 3 -: FINALLY CHANCE WAS GIVEN ON 13-10-2016. AS THE BEN CH DID NOT FUNCTION ON THAT DATE, THE CASE WAS ADJOURNED TO 10-01 -2017. IN SPITE OF REPEATED POSTINGS OF THE APPEAL MEMOS AS DEFECTIVE APPEALS FOR DISMISSAL IN ALL THE DATES, ASSESSEE HAS NEITHER TAKEN ANY STEPS TO RECTIFY THE DEFECTS IN THE APPEAL MEMOS NOR FILED ANY PROPER PETITIONS FOR CONDONATION OF DELAY. CONSIDERING THE M ERITS OF THE ISSUE AGITATED BY ASSESSEE, BEING APPEALS ON AGREED ADDITION AND ALSO THE APPEAL MEMOS BEING DEFECTIVE, WE ARE OF THE OPINION THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEALS. IT IS ALREADY ESTABLISHED LAW THAT FILING OF AN APPEAL MEMO ALONE DO ES NOT GIVE ANY RIGHT TO APPEAL. KEEPING THE PRINCIPLES ON THE IS SUE AND THE FACT THAT APPEAL MEMOS ARE DEFECTIVE, THE SAME ARE DISMI SSED. 4. IN THE RESULT, BOTH THE APPEAL MEMOS OF ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH JANUARY, 2017 SD/- SD/- (P. MADHAVI DEVI) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEM BER HYDERABAD, DATED 18 TH JANUARY, 2017 TNMM I.T.A. NOS. 1303 & 1304/HYD/2015 SRINIVASA CIVIL WORKS PVT. LTD., :- 4 -: COPY TO : 1. SRINIVASA CIVIL WORKS PVT. LTD., C/O. T. CHAITAN YA KUMAR, ADVOCATE, FLAT NO. 409, METRO RESIDENCY, RAJBHAVAN ROAD, SOMAJIGUDA, HYDERABAD. 2. DY. COMMISSIONER OF INCOME TAX, CIRCLE-3(2), HYD ERABAD. 3. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-3(2), H YDERABAD. 4. CIT (APPEALS)-3, HYDERABAD. 5. CIT-3, HYDERABAD. 6. D.R. ITAT, HYDERABAD. 7. GUARD FILE.