Amina Khatoon, Hyderabad V. Assistant Commissioner of Income Tax ,Circle-14(1), Hyderabad

ITA 131/Hyd/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8168 (ITAT-HYDERABAD)
• Duration Of Justice: 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2008-2009
• Appeal Filed On: 24-02-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: P MURALI MOHAN RAO
• Keywords: Competent authority; Condonation of delay
• Section: 154

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. 131/HYD/2021 A.Y. 2008 - 09 MRS. AMINA KHATOON HYDERABAD. PAN: AHZPK 1717 J VS. ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 14(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI P. MURALI MOHAN RAO REVENUE BY: SHRI SUNIL KUMAR PANDEY, DR DATE OF HEARING: 09/03/2021 DATE OF PRONOUNCEMENT: 23 /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. 10762/2018 - 19/A3/CIT(A) - 6, DATED 10/10/2019 PASSED U/S. 154 R.W.S 250(6) OF THE ACT FOR THE A.Y. 2008 - 09. 2. AT THE OUTSET, LD. AR SUBMITTED BEFORE US THAT THERE IS A DELAY OF 443 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL. IN THIS REGARD, THE ASSESSEE HAD FILED AN AFFIDAVIT SEEKING CONDONATION OF DELAY WHEREIN THE 2 REASONS FOR NOT FILI NG THE APPEAL WITHIN THE PRESCRIBED TIME LIMIT WAS EXPLAINED. FOR REFERENCE, THE RELEVANT PORTION FROM THE AFFIDAVIT IS EXTRACTED HEREIN BELOW: - .. THE CIT(A) ORDER IN RESPECT OF THE A.Y. 2008 - 09 DATED 10/10/2019 WAS RECEIVED ON 10/10 /2019, AND THE SAME COULD NOT BE FILED AS THE PAPERS WERE MISPLACED BY ONE OF OUR OFFICE STAFF AND LATER OUR OFFICE WAS CLOSED FROM 23/03/2020 TO 08/05/2020 DUE TO COVID - 19 PANDEMIC. EVEN THOUGH THE OFFICE WAS OPENED AFTER 08/05/2020, KEEPING IN VIEW OF COVID PANDEMIC A ND DIFFICULT SITUATION, STAFF WERE ALLOWED TO WORK ONLY ON ROTATIONAL BASIS ON ALTERNATE DAYS AND FOR FEW HOURS. FURTHER OFFICE WAS CLOSED FREQUENTLY, DUE TO DETECTION OF NEW CORONA POSITIVE CASES AMONG STAFF. ACCORDINGLY, THE APPEAL COULD BE FILED ON 25/ 02/2021 WITH THE DELAY OF 444 DAYS AS THE APPEAL WAS DUE FOR FILING ON 09/12/2019 AND INSTEAD OF THAT THE SAME HAS BEEN FILED ON 25/02/2021.. 3. ON PERUSAL OF THE AFFIDAVIT FILED BY THE ASSESSEE, WE ARE OF THE VIEW THAT THE REASON FOR THE DELAY WAS D UE TO MISPLACEMENT OF THE CIT(A) ORDER BY ONE THE ASSESSEES OFFICE STAFF AND SUBSEQUENT CLOSURE OF THE ASSESSEES OFFICE DUE TO COVID 19 PANDEMIC, THE ASSESSEE COULD NOT FILE THE APPEAL WITHIN THE STIPULATED TIME. THOUGH THE REASONS ADVANCED BY THE ASSESS EE FOR THE BELATED FILING OF THE APPEAL IS NOT SATISFACTORILY APPEALING , SINCE THE ASSESSEE DESIRES TO AVAIL THE VIVAD - SE - VISHWAS SCHEME FOR THE A.Y. 20 08 - 09 , IN THE INTEREST OF JUSTICE, WE HEREBY CONDONE THE DELAY OF 443 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL AND PROCEED TO HEAR THE APPEAL. 4 . AT THE OUTSET, LD. AR SUBMITTED BEFORE ME THAT THE ASSESSEE DESIRES TO AVAIL VIVAD SE VISWAS SCHEME. HE FURTHER SUBMITTED THAT THE 3 ASSESSEE COULD NOT FILE FORM NO.1 & 2 DUE TO PAUCITY OF TIME, HOWEVER HE ASSURED THE BENCH THAT THE FORM NO.1&2 SHALL BE FI LED SHORTLY. 5 . THE LD. DR SUBMITTED THAT IF THE ASSESSEE DESIRES TO AVAIL THE VIVAD SE VISHWAS SCHEME THE REVENUE HAS NO OBJECTION. 6 . HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE, WE ARE INCLINED TO TREAT THE INSTANT APPEAL OF THE ASSESSEE A S 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, SUBMITTED 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 M ADE, 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 DIVISION BENCH FOR ORDERS. 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. 4 ACCORDINGLY, WE HEREBY DISMISS THE INSTANT APPEAL OF THE ASSESSEE FOR THE A.Y. 2008 - 09 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 MAY 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 HER APPEAL. IT I S ORDERED ACCORDINGLY. 7 . IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON 23 RD MARCH, 2021. SD/ - SD/ - ( SMT. P. MADHAVI DEVI ) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 23 RD MARCH, 2021. OKK COPY TO: - 1) MRS. AMINA KHATOON C/O. P. MURALI & CO., CHARTERED ACCOUNTANTS, 6 - 3 - 655/2/3, SOMAJIGUDA, HYDERABAD 500 082. 2) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 14(1), HYDERABAD. 3) THE CIT (A) - 6, HYDERABAD. 4) THE PR. CIT - 6, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE