Sushma Soni, Hyderabad V. Income Tax Officer, Ward-5(3), Hyderabad

ITA 1939/Hyd/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7586 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2014-2015
• Appeal Filed On: 20-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 143(3); 201

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B , HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER ITA NO. 1939/HYD/2018 A.Y. 2014 - 15 SUSHMA SONI, HYDERABAD. PAN: BDOPS 3121 C VS. INCOME TAX OFFICER, WARD - 5(3), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI SHASHANK DUNDU FOR MR. K.A. SAI PRASAD REVENUE BY: SHRI ROHIT MUJUMDAR, DR DATE OF HEARING: 08/03/2021 DATE OF PRONOUNCEMENT: 17 /03/2021 ORDER PER A. MOHAN ALANKAMONY, A.M: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 4, HYDERABAD IN APPEAL NO. 0363/16 - 17/ITO, WD - 5(3)/CIT(A) - 4/HYD/18 - 19, DATED 15/06/2018 PASSED U/S. 143(3) R.W.S 250(6) OF THE ACT FOR THE A.Y. 2014 - 15. 2. AT THE OUTSET, LD. AR SUBMITTED BEFORE US THAT THERE IS A DELAY OF 17 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL. IN THIS REGARD, THE 2 ASSESS EE HAD FILED AN AFFIDAVIT SEEKING CONDONATION OF DELAY WHEREIN THE REASONS FOR NOT FILING THE APPEAL WITHIN THE PRESCRIBED TIME LIMIT WAS EXPLAINED. FOR REFERENCE, THE RELEVANT PORTION FROM THE AFFIDAVIT IS EXTRACTED HEREIN BELOW: - .. APPEAL WAS FILED BEFORE THE COMMISSIONER OF INCOME TAX APPEAL - 4, HYDERABAD, THE SAME WAS DISPOSED OFF DISMISSING THE GROUNDS OF APPEAL. THE APPEAL ORDER DATED 15/06/2018 WAS SERVED ON 5/7/2018. THE APPEAL ORDER RECEIVED WAS MISPLACED BY ME. THE APPEALS IS TO BE FI LED ON OR BEFORE 03/09/2018. SINCE, THE APPEAL IS FILED ON 20/09/2018 THERE IS A DELAY OF 17 DAYS, THE DELAY IN FILING THE APPEAL IS ATTRIBUTABLE TO ME. 3. ON PERUSAL OF THE AFFIDAVIT FILED BY THE ASSESSEE, WE ARE OF THE VIEW THAT THE REASON FOR THE DELAY WAS DUE TO MISPLACE MENT OF THE CIT (A) ORDER BY THE ASSESSEE . THOUGH SUCH NEGLIGENCE ON THE PART THE ASSESSEE CANNOT BE APPRECIATED , SINCE THE ASSESSEE DESIRES TO AVAIL THE VIVAD - SE - VISHWAS SCHEME FOR THE A.Y. 201 4 - 15 , IN THE INTEREST OF JUSTICE, WE HEREBY CONDONE THE DELAY OF 17 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL AND PROCEED TO HEAR THE APPEAL. 4. AT THE OUTSET, LD.AR SUBMITTED BEFORE US THAT THE ASSESSEE DESIRES TO WITHDRAW HER 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 ALSO RECEIVED FORM - 3 FROM THE REVENUE. IT WAS THEREFORE PLEADED, THAT THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WI THDRAWN. 3 5. THE LD. DR CONCEDED TO THE REQUEST OF THE LD.AR. 6. HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE, WE ARE INCLINED TO ALLOW THE APPEAL OF THE ASSESSEE TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE LD. AR AS THE ASSESSEE HAS PREFERR ED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORMS NO.1, 2 AND HAS ALSO RECEIVED FORM NO.3 FROM THE REVENUE . THE LD. DR ALSO CONCEDED TO THE REQUEST OF THE LD. AR. ACCORDINGLY, WE HEREBY DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER, WE AL SO 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 PR ESCRIBED 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 17 TH MARCH, 2021. SD/ - SD/ - (S.S. GODARA) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 17 TH MARCH, 2021. OKK 4 COPY TO: - 1) SUSHMA SONI C/O. CH. PARTHASARATHY & CO., 1 - 1 - 298/2/B/3, 1 ST FLOOR, SOWBHAGYA AVENUE, ST. NO.1, ASHOKNAGR, HYDERABAD 500 020. 2) THE INCOME TAX OFFICER, WARD - 5(3), 3D, IT TOWERS, AC GUARDS, HYDERABAD. 3) THE CIT (A) - 4, HYDERABAD. 4) THE PRINCIPAL COMMISSIONER OF INCOME TAX - 4, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE