Narsimha Rao Theratipally , Hyderabad V. Income Tax Officer, Ward-2(4), Hyderabad

ITA 2155/Hyd/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6173 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2008-2009
• Appeal Filed On: 08-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S RAMA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. NO. 2155/HYD/2018 ASSESSMENT YEAR: 2008-09 NARSIMHA RAO THERATIPALLY, HYDERABAD [PAN: ACHPT4032E] VS INCOME TAX OFFICER, WARD-2(4), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI S.RAMA RAO, AR FOR REVENUE : SHRI SUNIL KUMAR PANDEY, DR DATE OF HEARING : 19-01-2021 DATE OF PRONOUNCEMENT : 02-02-2021 O R D E R PER BENCH : THIS ASSESSEES APPEAL FOR AY.2008-09 ARISES FROM TH E CIT(A)-2, HYDERABADS ORDER DATED 09-03-2018 PASSED IN APPEAL NO.0552/CIT(A)-2/HYD/2016-17, IN PROCEEDINGS U/S.143(3) R.W.S.147 OF THE INCOME TAX ACT, 1961 [IN SHORT, THE ACT]. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT TRANSPIRES AT THE OUTSET THAT THE ASSESSEES INSTANT APPEAL SUFFERS FROM 130 DAYS DELAY STATED TO BE ATTRIBUTA BLE TO HIS POOR HEALTH AS PER DULY SWORN IN AFFIDAVIT DT.05- 11-2018 SUPPORTED BY THE CORRESPONDING MEDICAL RECORDS. ALL THESE SOLEMN AVERMENTS; WHICH HAVE GONE UN-REBUTTED FROM TH E DEPARTMENTAL SIDE, LEAD US TO AN IRRESISTIBLE CONCLUSIO N THAT ITA NO. 2155/HYD/2018 :- 2 -: THE ASSESSEES DELAY IN FILING OF THE APPEAL IS NEITH ER INTENTIONAL NOR DELIBERATE BUT ON ACCOUNT OF CIRCUMSTANCES BEYOND HIS CONTROL. THE SAME IS CONDONED. THE CASE IS TAKEN UP F OR ADJUDICATION ON MERITS. 3. LEARNED COUNSEL FOR THE ASSESSEE AT THE OUTSET INVITE D OUR ATTENTION TO THE ASSESSEES PETITION THAT HE HAD FILE D FOR SETTLEMENT BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME-2020 IN PRESCRIBED FORM NO.1 & 2 AND FORM(S )-3 IN TUNE THERETO; ALSO STANDS ISSUED. 4. THE ASSESSEES SOLE IDENTICAL PLEA IN THIS CASE IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE THE SETTLEMENT IN TU NE WITH FORM(S)-3 ISSUED UNDER THE SCHEME, THIS APPEAL M AY NOT BE DISMISSED AS WITHDRAWN AS ON DATE. WE FIND NO MER IT IN ASSESSEES CONTENTIONS PER SE. THE FACT REMAINS THAT HE HAS ALREADY BEEN ISSUED FORM(S)-3, NO PURPOSE WOULD BE SERVED IF ALL THIS CASE IS KEPT PENDING. WE THEREFORE ORDER THAT TH IS APPEAL BE TREATED AS DISMISSED AS WITHDRAWN WITH A RID ER THAT IT SHALL BE VERY MUCH OPEN FOR THE ASSESSEE TO FILE FO R REVIVAL OF THIS CASE, IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO THEM FOR TECHNICAL REASONS. 5. THIS APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND FEBRUARY, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.G ODARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 02-02-2021 TNMM ITA NO. 2155/HYD/2018 :- 3 -: COPY TO : 1.SHRI NARSIMHA RAO THERATIPALLY, PLOT NO.220, ROAD NO.9, VASAVI COLONY, NEAR ASHTHALAKSHMI TEMPLE, KOTHAPET, HYDERABAD. 2.THE INCOME TAX OFFICER, WARD-2(4), HYDERABAD. 3.CIT(APPEALS)-2, HYDERABAD. 4.PR.CIT-2, HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.