Esha Media Research Limited , Hyderabad V. Income Tax Officer, Ward-17(2), Hyderabad

ITA 1451/Hyd/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7384 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 23-06-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 19-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M MAHIDHAR
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. NO. 1451/HYD/2019 ASSESSMENT YEAR: 2011-12 M/S.ESHA MEDIA RESEARCH LIMITED, MUMBAI [PAN: AAACL6230C] VS INCOME TAX OFFICER, WARD-17(2), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI RAVI BHARADWAJ, AR FOR REVENUE : SHRI M.MAHIDHAR, DR DATE OF HEARING : 23-06-2021 DATE OF PRONOUNCEMENT : 17-08-2021 O R D E R PER S.S.GODARA, J.M. : THIS ASSESSEES APPEAL FOR AY.2011-12 ARISES FROM TH E CIT(A)-1, HYDERABADS ORDER DATED 03-07-2019 PASSED IN APPEAL NO.0140 / 2017-18 / DCIT-2(2) / CIT(A)-1 / H YD / 2019-20 IN PROCEEDINGS U/S. 271(1)(C) OF THE INCOME TAX ACT, 1961 [IN SHORT, THE ACT]. 2. IT TRANSPIRES AT THE OUTSET THAT THE ASSESSEES INSTANT APPEAL SUFFERS FROM 01 DAY DELAY IN FILING, STATED TO BE ATTRIBUTABLE TO THE REASON(S) BEYOND ITS CONTROL AS PER CONDONATION PETITION/AFFIDAVIT. ITA NO. 1451/HYD/2019 :- 2 -: NO REBUTTAL HAS COME FROM THE DEPARTMENTAL SIDE. THE IMPUGNED DELAY IS CONDONED THEREFORE. 3. AT THE OUTSET, WE ARE INFORMED DURING THE COURSE OF HEARING FROM THE ASSESSEES SIDE THAT IT HAS FILED FOR SETTLEMENT BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME-2 020 IN PRESCRIBED FORM NO.1 & 2 AND FORM(S)-3 IN TUNE THERET O; ALSO STANDS ISSUED. 4. THE ASSESSEES PLEA IN THIS CASE IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE THE SETTLEMENT IN TUNE WITH FORM(S)-3 ISSUED UNDER THE SCHEME, THIS APPEAL MAY NO T BE DISMISSED AS WITHDRAWN AS ON DATE. WE FIND NO MERIT I N ASSESSEES CONTENTIONS PER SE. THE FACT REMAINS THAT THE ASSESSEE HAS ALREADY BEEN ISSUED FORM(S)-3, NO PURP OSE WOULD BE SERVED IF THIS CASE IS KEPT PENDING. WE THEREFORE O RDER THAT THIS APPEAL BE TREATED AS DISMISSED AS WITHDRAWN WITH A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR THE ASSESSEE TO FILE FOR REVIVAL OF THIS CASE, IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO IT FOR TECHNICAL REASONS. 5. THIS APPEAL IS DISMISSED AS WITHDRAWN IN ABOVE TE RMS. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH AUGUST, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.G ODARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 17-08-2021 TNMM ITA NO. 1451/HYD/2019 :- 3 -: COPY TO : 1.M/S.ESHA MEDIA RESEARCH LIMITED, 10 TH FLOOR, KRUSHAL COMMERCIAL COMPLEX, GM ROAD, ABOVE SHOPPERS STOP, CHEMBUR WEST, MUMBAI. 2.THE INCOME TAX OFFICER, WARD-17(2), HYDERABAD. 3.CIT(APPEALS)-1, HYDERABAD. 4.PR.CIT-5, HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.