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

ITA 1694/Hyd/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4666 (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
• Assessee Lawyers: KIRAN KUMAR SRI K A SAI PRASAD
• 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.1694/HYD/2018 ASSESSMENT YEAR:2014 - 15 JAGAT KUMAR PARAKH, HYDERABAD. PAN: ABSPP 4121 C VS. INCOME TAX OFFICER, WARD - 5(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI KIRAN KUMAR FOR SRI K.A. SAI PRASAD REVENUE BY: SRI ROHIT MUJUMDAR, DR DATE OF HEARING: 0 2 /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. 03 69 /16 - 17/ITO, WD.5(1)/CIT(A) - 4/HYD/18 - 19, DATED 10 /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 SUBMITTED AN AFFIDAVIT FOR CONDONATION OF DELAY WHEREIN THE REASONS FOR FILING THE APPEAL BEYOND THE PRESCRIBED TIME LIMIT WAS EXPLAINED. FOR REFER ENCE, THE RELEVANT PORTION FROM THE AFFIDAVIT IS EXTRACTED HEREIN BELOW: - 2 . .. APPEAL WAS FILED BEFORE THE CIT (A) - 4, HYDERABAD THE SAME WAS DISPOSED OFF REJECTING THE GROUNDS OF APPEAL. THE APPEAL ORDER DATED 10 /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 APPEAL 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 AFFI DAVIT 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 APPR ECIATED. HOWEVER, I AM OF THE VIEW THAT SINCE THE ASSESSEE HAS OPTED TO AVAIL VIVAD - SE - VISHWAS SCHEME THE ASSESSEE SHOULD NOT BE P REVENTED FROM DOING SO ON THIS ACCOUNT . HENCE, IN THE INTEREST OF JUSTICE, I HEREBY CONDONE THE DELAY OF 26 DAYS IN FILING TH E APPEAL BEFORE THE TRIBUNAL AND PROCEED TO ADJUDICATE THE APPEAL ON MERITS. 4. AT THE OUTSET, LD.AR SUBMITTED BEFORE ME THAT THE ASSESSEE DESIRES TO WITHDRAW H IS APPEAL AS THE ASSESSEE HAS OPTED TO AVAIL VIVAD SE VISWAS SCHEME. HE FURTHER SUBMITTED THAT THE ASSESSEE HAD FILED FORM NO.1 & 2 AND FORM - 3 WAS ALSO RECEIVED FROM THE REVENUE. IT WAS 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. 3 6. HAVING HEARD BOTH THE SIDES THROUGH VIDEO CONFERENCE, 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 REC EIVED FROM THE REVENUE. THE LD. DR HAS ALSO 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 SCHE ME 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 RESU LT, 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. OKK COPY TO: - 4 1) JAGAT KUMAR PARAKH, 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