Mitu Parakh, Hyderabad V. Income Tax Officer, Ward-5(1), Hyderabad

ITA 1693/Hyd/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4665 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2014-2015
• Appeal Filed On: 13-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A - SMC , HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 1693/HYD/ 2018 ASSESSMENT YEAR: 2014 - 15 SMT. MITU PARAKH , HYDERABAD. PAN: AHPPP 9449 L VS. INCOME TAX OFFICER, WARD - 5(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI T. CHAITANYA KUMAR FOR SRI K.A. SAI PRASAD REVENUE BY: SRI ROHIT M UJUMDAR FOR SRI Y.V.S.T. SAI, DR DATE OF HEARING: 01/09/2021 DATE OF PRONOUNCEMENT: 16 /09/2021 ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT (A) - 4, HYDERABAD IN APPEAL NO. 0371/16 - 17/ITO, WD.5(1)/CIT(A) - 4/HYD/18 - 19, DATED 09/05/2018 PASSED U/S. 143(3) R.W.S 250(6) OF THE ACT FOR THE AY: 2014 - 15. 2. AT THE OUTSET, THE LD. AR SUBMITTED BEFORE ME THAT THERE IS A DELAY OF 26 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL. IN THIS REGARD, THE ASSESSEE HAD SUB MITTED A N AFFIDAVIT FOR CONDONATION OF DELAY WHEREIN THE REASONS FOR FILING THE APPEAL BEYOND THE PRESCRIBED TIME LIMIT WAS 2 EXPLAINED. FOR REFERENCE, THE RELEVANT PORTION FROM THE AFFIDAVIT IS EXTRACTED HEREIN BELOW: - . .. APPEAL WAS FILED BEFORE T HE CIT (A) - 4, HYDERABAD THE SAME WAS DISPOSED OFF REJECTING THE GROUNDS OF APPEAL. THE APPEAL ORDER DATED 09/05/2018 WAS SERVED ON 19/05/ 2018. THE APPEAL ORDER RECEIVED WAS MISPLACED BY ME. THE APPEAL IS TO BE FILED ON OR BEFORE 17/7/2018. SINCE THE AP PEAL IS FILED ON 13/08/ 2018 THERE IS A DELAY OF 26 DAYS, THE DELAY IN FILING THE APPEAL IS ATTRIBUTABLE TO ME. 3. ON PERUSAL OF THE AFFIDAVIT FILED BY THE ASSESSEE I FIND THAT THE DELAY OF 26 DAYS IN FILING OF THE ASSESSEES APPEAL BEFORE THE TRIBUNAL HAS OCCURRED AS THE ORDER OF THE LD. CIT (A) WAS MISPLACED BY THE ASSESSEE . THIS ACT OF NEGLIGENCE ON THE PART OF THE ASSESSEE CANNOT BE APPRECIATED . HOWEVER, I AM OF THE VIEW THAT SINCE THE ASSE SSEE HAS OPTED TO AVAIL VIVAD - SE - VISHWAS SCHEME THE ASSESSEE SHOULD NOT BE PREVENTED FROM A VAILING THE BENEFIT UNDER THE SCHEME ON THIS GROUND . HENCE, IN THE INTEREST OF JUSTICE, I HEREBY CONDONE THE DELAY OF 26 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNA L AND PROCEED TO ADJUDICATE THE APPEAL ON MERITS. 4. AT THE OUTSET, LD.AR SUBMITTED BEFORE ME THAT THE ASSESSEE DESIRES TO WITHDRAW H ER APPEAL AS THE ASSESSEE HAS OPTED TO AVAIL VIVAD SE VISWAS SCHEME. HE FURTHER SUBMITTED THAT THE ASSESSEE HAD FILED FOR M NO.1 & 2 AND FORM - 3 WAS ALSO RECEIVED FROM THE REVENUE. IT WAS 3 THEREFORE PLEADED, THAT THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 5. THE LD. DR CONCEDED TO THE REQUEST OF THE LD.AR. 6. HAVING HEARD BOTH THE SIDES THROUGH VIDEO CONFERE NCE, I AM INCLINED TO ALLOW THE APPEAL OF THE ASSESSEE TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE LD. AR AS THE ASSESSEE HAS PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORMS NO.1, 2 AND FORM NO.3 WAS ALSO RECEIVED FROM THE REVENUE. THE LD. DR HAS A LSO CONCEDED TO THE REQUEST OF THE LD. AR. ACCORDINGLY, I HEREBY DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER, I ALSO MAKE IT CLEAR THAT, IF THE ASSESSEES CASE IS NOT ACCEPTED IN THE VIVAD - SE - VISWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON, THEN THE ASSESSEE SHALL BE AT LIBERTY TO FILE A MISCELLANEOUS PETITION BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THE APPEAL. IT IS ORDERED ACCORDINGLY. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE 16 TH SEPTEMBER, 2021. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 16 TH SEPTEMBER, 2021. 4 OKK COPY TO: - 1) MITU P ARAKH , C/O. CH. PARTHASARATHY & CO., 1 - 1 - 298/2/B/3, 1 ST FLOOR SOWBHAGYA AENUE, ST. NO.1, ASHOKNAGAR, HYDERABAD - 500 020. 2) THE INCOME TAX OFFICER, WARD - 5(1), 3 RD FLOOR, D - BLOCK, IT TOWERS, AC GUARDS, HYDERABAD 4. 3) THE CIT (A) - 4, HYDERABAD. 4) THE PR. CIT - 4, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE