Mahaveer Shambunath Singh , Yapral V. Asst. Commissioner of Income Tax, Circle-10(1), Hyderabad

ITA 136/Hyd/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7602 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 18-03-2021
• Assessment Year: 2018-2019
• Appeal Filed On: 03-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BALA KRISHNA
• Keywords: Competent authority; Condonation of delay
• Section: 13

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. 136/HYD/2020 A.Y. 2018 - 19 MAHAVEER SHAMBUNATH SINGH, HYDERABAD 500 087. PAN: AAHPS 3988 G VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 10(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SMT. S. SANDHYA REVENUE BY: SHRI BALAKRISHNA, DR ITA NO. 1905/HYD/2019 A.Y. 2011 - 12 RAMESH BABU KONAKALLA, HYDERABAD - 072. PAN: AHOPK 5591 M VS. INCOME TAX OFFICER, WARD - 11(5), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SMT. S. SANDHYA REVENUE BY: SHRI ALURU VENKATA RAO, DR ITA NO. 145/HYD/2020 A.Y. 2009 - 10 TELUGU FILM PRODUCERS MUTUALLY AIDED CO - OPERATIVE HOUSING SOCIETY LIMITED, HYDERABAD. PAN: AAATT 6759 P VS. INCOME TAX OFFICER, WARD - 14(5), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE 2 REVENUE BY: SHRI BALAKRISHNA DR ITA NO. 155 & 156 /HYD /2020 A.Y. 2011 - 12 & 2012 - 13 DASHARATH TAKKALA, NIZAMABAD. PAN: AHNPT 8178 L VS. INCOME TAX OFFICER, WARD - 1, NIZAMABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI K.A. SAI PRASAD REVENUE BY: SHRI ALURU VENKATA RAO, DR DATE OF HEARING: 18 /03/2021 DATE OF PRONOUNCEMENT: 24 /03/2021 ORDER ALL THE CAPTIONED APPEALS ARE FILED BY THE ASSESSEES AGAINST THE ORDERS OF THE LD. CIT(A), HYDERABAD . 2. AT THE OUTSET, THE LD. AR IN THE CASE ITA NO S . 155 & 156 /HYD/2020 SUBMITTED THAT THERE IS DELAY OF 15 DAY S IN FILING BOTH THE APPEAL S BEFORE THE TRIBUNAL WITHIN THE PRESCRIBED TIME LIMIT. IN THIS REGARD, LD. AR SUBMITTED THAT THE ASSESSEE WAS OUT OF STATION DURING THE RELEVANT PERIOD OF TIME AND THEREFORE, T HE ASSESSEE COULD NOT SIGN THE APPEAL PAPERS AT THE RELEVANT POINT OF TIME AND THAT LED TO THE DELAY OF 15 DAY S IN FILING BOTH THE APPEAL S BEFORE THE TRIBUNAL . IT WAS THEREFORE PLEADED THAT SINCE THE ASSESSEE OPT S TO AVAIL VIVAD - SE - VISHWAS SCHEME FOR THE AYS 3 2011 - 12 AND 2012 - 13 , THE DELAY OF 15 DAYS IN FILING BOTH THE APPEALS ITA NO. 155 & 156 /HYD/2020 BEFORE THE TRIBUNAL MAY KINDLY BE CONDONED. 3. ON PERUSAL OF THE SUBMISSIONS OF THE LD. AR , THOUGH I DO NOT FIND MUCH MERIT IN THE SUBMISSION OF THE LD .AR HOWEVER, SINCE THE ASSESSEE DESIRES TO AVAIL VIVAD - SE - VISHWAS SCHEME FOR THE A.YS 2011 - 12 AND 2012 - 13 , IN THE INTEREST OF JUSTICE, I HEREBY CONDONE THE DELAY OF 15 DAYS IN FILING BOTH THE APPEALS ITA NO. 155 & 156 /HYD/ 2020 AND PROCEED TO HEAR THE APPEALS ON MERITS. 4. BEFORE ME NONE APPEARED IN THE CASE OF ITA NO. 145/HYD/2020 TO REPRESENT THE ASSESSEE , HOWEVER WRITTEN SUBMISSIONS WERE MADE WHEREIN IT WAS STATED THAT THE ASSESS EE HAS FILED FORM 1&2 UNDER THE SCHEME AND FORM 3 IS ALSO RECEIVED FROM THE REVENUE . 5. AT THE OUTSET, LD. ARS OF ALL THE OTHER ASSESSEES SUBMITTED BEFORE ME THAT ALL THE ASSESSEES IN THE INSTANT CASES DESIRE TO WITHDRAW THEIR RESPECTIVE APPEALS AS THE ASSESSEES HAVE OPTED TO AVAIL VIVAD SE VISWAS SCHEME. THEY FURTHER SUBMITTED THAT EXCEPT IN THE CASE OF ITA NO.145/HYD/2020 WHEREIN THE ASSESSEE HAS FILED FORM NO.1 & 2 AND ALSO RECEIVED FORM NO.3 FROM THE REVENUE, THE ASSESSEES IN ALL THE OTHER 4 CASES CO ULD NOT FILE FORM NO.1 & 2 DUE TO PAUCITY OF TIME, HOWEVER T HE Y ASSURED THE BENCH THAT THE FORM NO.1& 2 OF THE RESPECTIVE ASSESSEES SHALL BE FILED SHORTLY. 6 . THE LD. DR S SUBMITTED THAT IF THE ASSESSEE S DESIRE TO AVAIL THE VIVAD SE VISHWAS SCHEME THE REV ENUE HAS NO OBJECTION. 7 . HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE, I AM INCLINED TO TREAT THE INSTANT APPEAL S OF THE ASSESSEE S AS WITHDRAWN RELYING ON THE DECISION OF THE HONBLE HIGH COURT OF MADRAS IN THE CASE OF DCIT VS. M/S. KEYARAM HOT ELS 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 APPLI CATION / 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 FAVO UR 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 MISCELLANEOU S 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. 5 ACCORDINGLY, I HEREBY DISMISS ALL THE INSTANT APPEAL S OF THE ASSESSEE S AS WITHDRAWN. HOWEVER, I ALSO MAKE IT CLEAR THAT, IF THE ASSESSEE / S CASE /S AR E NOT ACCEPTED IN THE VIVAD - SE - VISHWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE REASON ON A SUBSEQUENT DATE, THEN THE ASSESSEE /S SHALL BE AT LIBERTY TO FILE MISCELLANEOUS PETITION /S BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO R EINSTATE THEIR RESPECTIVE APPEAL S . IT IS ORDERED ACCORDINGLY. 8 . IN THE RESULT, ALL THE ABOVE APPEALS OF THE ASSESSEES ARE DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE 24 TH MARCH, 2021. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 24 TH MARCH, 2021. OKK COPY TO: - 1) (I) MAHAVEER SHAMBUNATH SINGH, PLOT NO.5, SHIVALAYA, V.K. ENCLAVE, J.J. NAGAR POST OFFICE, YAPRAL, HYDERABAD. (II) RAMESH BABU KONAKALLA, FLAT NO. 7210, PANCHAVATI HOMES, B - BLOCK, PRAGATI NAGAR, HYDERABAD 500 072. (III) TELUGU FILM PRODUCERS MUTUALLY AIDED CO - OPERATIVE HOUSING SOCIETY LIMITED, 2 ND FLOOR, FILM NAGAR CO - OPERATIVE HOUSING SOCIETY COMPLEX, FILM NAGAR, JUBILEE HILLS, HYDERABAD. (IV) DASHARATH TAKKALA C/ O. KATRAPATI & ASSOCIATES, 1 - 1 - 298/2/B/3, 1 ST FLOOR, ASHOK NAGAR, HYDERABAD 500 020. 2) (I) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 10(1), HYDERABAD. 6 (II) INCOME TAX OFFICER, WARD - 11(5), SIGNATURE TOWERS, KONDAPUR, HYDERABAD 500 084. (III) INCOME TAX OFFICER, WARD - 14(5), 6 TH FLOOR, INCOME TAX TOWERS, MASAB TANK, HYDERABAD. (IV) INCOME TAX OFFICER, WARD - 1, AAYAKAR BHAVAN, SUBHASH NAGAR, NIZAMABAD. 3) (I) THE CIT (A) - 6, HYDERABAD. (II) THE CIT (A) - 5, HYDERABAD. (III) THE CIT (A) - 6, HYDERABAD. (IV) THE CIT (A) - 5, HYDERABAD. 4) (I) THE PRINCIPAL COMMISSIONER OF INCOME TAX - 6, HYDERABAD. (II) THE PRINCIPAL COMMISSIONER OF INCOME TAX - 5, HYDERABAD. (III) THE PRINCIPAL COMMISSIONER OF INCOME TAX - 6, HYDERABAD. (IV) THE PRINCIPAL COMMISSIONER OF INCOME TAX - 5, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE