Camillo Joseph Lemos, Hyderabad V. Income Tax Officer (International Taxation)-I, Hyderabad

ITA 1877/Hyd/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7661 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 9 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2012-2013
• Appeal Filed On: 16-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: A V RAGHURAM
• Section: 143(3); 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE S HRI SATBEER SINGH GODARA , JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. 1 877 /HYD /20 1 7 A SSESSMENT Y EAR : 201 2 - 1 3 C AMILLO JOSEPH LEMOS , HYDERABAD. PAN A DUPL 0296 Q VS. VS. INCOME - TAX OFFICER (INTERNATIONAL TAXATION) 1, HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHR I AV RAGHURAM REVENUE BY: S HRI ROHIT MUJUMDAR DATE OF HEARING: 23 /0 8 /2021 DATE OF PRONOUNCEMENT: 25 / 0 8 /2021 O R D E R PER BENCH : T H IS APPEAL FILED BY THE ASSESSEE FOR AY 201 3 - 1 4 IS DIRECTED AGAINST CIT(A) - 10 , HYDERABAD S , ORDER DATED 30 / 06 /20 1 7 INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. 2. WE NOTICE AT THE OUTSET THAT ASSESSEE S INSTANT APPEAL SUFFERS FROM 19 DAYS DELAY IN FILING. TO THIS EFFECT, THE ASSESSEE F ILED AN AFFIDAVIT WHEREIN IT WAS AFFIRMED THAT DUE ITA NO. 1877 /HYD/ 20 1 7 C AMILLO JOSEPH LEMOS, H YDERABAD . : - 2 - : TO COMMUNICATION GAP BETWEEN AUDIT FIRM AND HIM CAUSED THE IMPUGNED DELAY IN FILING OF THE INSTANT APPEAL. CASE LAW COLLECTOR LAND ACQUISITION VS MST. KATIJI & ORS, 1987 AIR 1353 (SC) AND UNIVERSITY OF D ELHI 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 19 DAYS IS NEITHER INTENTIONAL NOR DELIBERATE BUT DUE TO THE CIRCUMSTANCES BEYOND ITS CONTROL. THE SAME STANDS CONDONED. CASE IS NOW TAKEN UP FOR ADJUDICATION ON MERITS. 3. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE ASSESSEE HAS OPTED TO AVAIL THE BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME - 2020 IN PRESCRIBED FORM NO.1 & 2 AND AWAITING TO RECEIVE FORM(S) - 3 IN TUNE THERETO , AND THEREFORE, REQUESTED THE BENCH TO PERMIT TO WITHDRAW THIS APPEAL OF THE ASSESSEE. 4 . HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE INCLINED TO DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN SINCE THE ASSESSEE HA S PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORM NO.1 & 2 AND AWAITING TO RECEIVE FORM(S) - 3 IN TUNE THERETO , WITH A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR THE ASSESSEE TO FILE FOR ITA NO. 1877 /HYD/ 20 1 7 C AMILLO JOSEPH LEMOS, H YDERABAD . : - 3 - : REVIVAL OF TH IS CASE, IF THE SETTLEMENT BENEFIT UNDER THE SC HEME IS DENIED TO HI F OR TECHNICAL REASONS. 5 . IN THE RESULT, ASSESS EE S APPEAL IS DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 25 TH A UGUST , 2021 . SD/ - SD/ - ( S.S. GODARA ) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 25 TH AUGUST , 20 2 1 . KV C OPY TO : 1 SRI CAMILLO JOSEPH LEMOS , C/O S/SHRI AV RAGHURAM, P. VINOD & M. NEELIMA DEVI, ADVOCATES, 610 BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD 500 001. 2 IT O (INTERNATIONAL TAXATION) - 1 , HYDERABA D . 3 CIT(A) - 10 , HYDERABAD. 4 PR. CIT (IT & TP) , HYDERABAD 5 ITAT, DR, HYDERABAD 6 GUARD FILE.