Mahavir Auto Diagnostics Private Limited , Hyderabad V. Dy. Commissioner of Income Tax , Circle-16(2), Hyderabad

ITA 1556/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8132 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2010-2011
• Appeal Filed On: 18-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: G MURALI KRISHNA M URTHY
• Section: 143(3); 22; 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. 1556 /H/201 9 A SSESSMENT Y EAR : 2010 - 11 MAHAVIR AUTO DIAGNOSTICS PVT. LTD., HYDERABAD. PAN A ABCM 3690C VS. DY. COMMISSIONER OF INCOME - TAX, WARD 16(2), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI G. MURALIKRISHNA MURTHY REVENUE BY: SHRI ROHIT MUJUMDAR DATE OF HEARING: 1 5 /0 3 /2021 DATE OF PRONOUNCEMENT: 19 /0 3 /2021 O R D E R PER BENCH: T H IS APPEAL FILED BY THE ASSESSEE FOR AY 20 10 - 11 IS DIRECTED AGAINST CIT(A) - 7 , HYDERABADS ORDER DATED 22 /0 7 /201 INVOLVING PROCEEDINGS U/S 143(3) RWS 1 47 THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. 2. WE NOTICE AT THE OUTSET THAT ASSESSEES INSTANT APPEAL SUFFERS FROM 25 DAYS DELAY IN FILING. ASSESSEE FI LED CONDONATION PETITION ALONG WITH AN AFFIDAVIT AFFIRMING ITA NO. 1556 /HYD/ 20 1 9 MAHAVIR AUTO DIAGNOSTICS PVT. LTD. : - 2 - : THEREIN, INTER - ALIA, THAT AT THE RELEVANT POINT OF TIME HE FELL ILL, WHICH CAUSED THE IMPUGNED DELAY IN FILING OF THE INSTANT APPEAL. CASE LAW COLLECTOR LAND ACQUISITION VS MST. KATIJI & ORS, 19 87 AIR 1353 (SC) AND UNIVERSITY OF DELHI VS. UNION OF INDIA, CIVIL APPEAL NO. 9488 & 9489/2019 DATED 17 DECEMBER, 2019, HOLD THAT SUCH A DELAY; SUPPORTED BY COGENT REASONS, DESERVES TO BE CONDONED SO AS TO MAKE WAY FOR THE CAUSE OF SUBSTANTIAL JUSTICE. W E ACCORDINGLY HOLD THAT ASSESSEES IMPUGNED DELAY OF 25 DAYS IS NEITHER INTENTIONAL NOR DELIBERATE BUT DUE TO BEYOND HIS CONTROL. CASE IS NOW TAKEN UP FOR ADJUDICATION ON MERITS. 3 . AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS OPTED TO AVAIL DIRECT TAX VIVAD SE VISWAS SCHEME - 2020 AND HAD FILED FORM NO. 1 & 2 AND RECEIVE D FORM 3 FROM THE REVENUE , WHICH IS PLACED ON RECORD, AND, THEREFORE, REQUESTED THE BENCH FOR PERMISSION TO WITHDRAW TH IS APPEAL. ITA NO. 1556 /HYD/ 20 1 9 MAHAVIR AUTO DIAGNOSTICS PVT. LTD. : - 3 - : 4 . HAVI NG REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE INCLINED TO DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN SINCE THE ASSESSEE HAS PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORM NO.1 & 2 AND FORM - 3 FROM THE REVENUE. ACCORDINGLY, WE HEREBY DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER, WE ALSO MAKE IT CLEAR THAT, IF THE ASSESSEE'S CASE IS NOT ACCEPTED IN THE VIVAD - SE - VISWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON, THEN ASSESSEE SHALL BE AT LIBERTY TO FILE MISCELLANEOUS PETITION S BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTAT E ITS APPE AL . 5 . THE ASSESSEES APPEAL IS DISMISSED AS WITHDRAWN IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 19 TH MARCH , 2021 . SD/ - SD/ - (SATBEER SINGH GODARA) (LAXMI PRASAD SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 19 TH MARCH , 20 2 1 . KV ITA NO. 1556 /HYD/ 20 1 9 MAHAVIR AUTO DIAGNOSTICS PVT. LTD. : - 4 - : C OPY TO : 1 MAHAVIR AUTO DIAGNOSTICS PVT. LTD., B41 INDUSTRIAL ESTATE, SANATH NAGAR, HYDERABAD 500 018 2 DC IT , CIRCLE 16(2), 2 ND FLOOR, B - BLOCK, IT TOWERS, MASAB TANK , HYDERABAD 3 CIT(A) 4 , HYDERABAD 4 PR. CIT 4 , HYDERABAD. 5 ITAT, DR, HYDERABAD 6 GUARD FILE.