Gangadhar Mukka , Jagityal V. Income Tax Officer, Ward-3, Hyderabad

ITA 1862/Hyd/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5269 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Hyderabad
• Next Hearing Date: 04-02-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 23-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BALA KRISHNA
• Section: 143(3); 13; 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES SMC : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NOS. 1861 & 1862/H/2019 ASSESSMENT YEARS: 2012 - 13 & 2014 - 15 GANGADHAR MU KKA, JAGITYAL PAN ABLPM 92 45R VS. INCOME - TAX OFFICER, WARD 3, KARIMNAGAR. (APPELLANT) (RESPONDENT) ASSESSEE BY: S MT. S. SANDHYA REVENUE BY: SHRI BALAKRI SHNA DATE OF HEARING: 04 /0 2 /2021 DATE OF PRONOUNCEMENT: 08 /0 2 /2021 O R D E R PER BENCH: BOTH THESE ASSESSEE'S APPEALS FOR AY 2012 - 13 & 201415 IS DIRECTED AGAINST THE CITCA) - 12, HYDERABAD'S ORDERS DATED 24/09/2019 AND 20/09/2019 PASSED IN CASE NOS. 10116/2019 - 20 AND 10253/2018 - 19 INVOLVING PROCEEDINGS U/S 143(3) RWS 263 AND 143(3) OF THE IN COME - TAX ACT, 1961 ; IN SHORT 'THE ACT'. ITA NO S . 1861 & 1862 /HYD/ 20 1 9 GANGADHAR MUKKA, JA GITYAL : - 2 - : 2. I NOTICE AT THE OUTSET THAT ASSESSEE'S INSTANT APPEALS SUFFER FROM 14 DAYS DELAY IN FILING. TO THIS EFFECT, ASSESSEE FILED CONDONATION PETITIONS ALONG WITH AFFIDAVIT AFFIRMING THE REASONS THEREIN INTER - ALIA THAT AT THE RELEVANT POINT OF TIME ASSESSEE FELL SICK WHICH CAUSED THE IMPUGNED DELAY RESULTING IN FILING OF THE INSTANT APPEALS AND IT WAS NOT INTENTIONAL OR DELIBERATE ON THE PART OF THE ASSESSEE BUT BEYOND HIS CONTROL. CASE LAW COLLECTOR LAND ACQUISITION VS MST. KATIJI & DRS, 1987 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. WE ACCORDINGLY HOLD THAT ASSESSEE'S IMPUGNED DELAY OF 14 DAYS IS NEITHER INTENTIONAL NOR DELIBERATE BUT DUE TO BEYOND HIS CONTR OL. CASE IS NOW TAKEN UP FOR ADJUDICATION ON MERITS. 3. AT THE OUTSET, LEARNED AR SUBMITTED THAT THE ASSESSEE HAS FILED FOR SETTLEMENT SOUGHT IN THE FORM - I & II UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME , 2020 BEFORE THE ITA NO S . 1861 & 1862 /HYD/ 20 1 9 GANGADHAR MUKKA, JA GITYAL : - 3 - : PRESCRIBED AUTHOR ITY(IES) THEREIN. LEARNED DR HAS NO OBJECTION TO THE SUBMISSION MADE BY THE LEARNED AR OF THE ASSESSEE IN THIS REGARD. 4 . ON PERUSAL OF THE DOCUMENTS PLACED ON RECORD OF THE TRIBUNAL, I FIND THAT THE ASSESSE S HA VE PROPOSED TO SETTLE THE CASE S TAKING THE BENEFIT UNDER THE DIRECT TAX VIVAD SE VISHWAS BILL, 2020. I , THEREFORE, AM OF THE OPINION THAT THE INSTANT APPEAL S OF THE ASSESSEE S DESERVE TO BE DISMISSED AT THIS STAGE WITH A RIDER THAT IT SHALL BE VERY MUCH OPEN TO THE ASSESSEE S /TAXPAYER S TO SEEK REVIVAL OF THE CASE S BEFORE THE TRIBUNAL, IF THEIR SETTLEMENT PETITION S HEREINABOVE ARE REJECTED FOR THE TECHNICAL REASONS. 5 . IN THE RESULT, A SSESSEE S APPEAL S ARE DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 8 TH FEBRUARY , 2021 . SD/ - (SATBEER SINGH GODARA) JUDICIAL MEMBER HYDE RABAD, DATED : 8 TH FEBRUARY , 20 2 1 . KV ITA NO S . 1861 & 1862 /HYD/ 20 1 9 GANGADHAR MUKKA, JA GITYAL : - 4 - : C OPY TO : 1 GANGADHAR MU KKA, NO. 1 - 3 - 160/1, KRISHNA NAGAR, JAGITYAL 505 327 2 ITO, WARD 3, KARIMNAGAR 3 CIT(A) 12 , HYDERABAD. 4 PR. CIT - 2 , HYDERABAD 5 ITAT, DR, HYDERABAD. 6 GUARD FILE.