TM Constructions Limited , Hyderabad V. Income Tax Officer, Ward-2(2) , Hyderabad

ITA 220/Hyd/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2260 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2011-2012
• Appeal Filed On: 21-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S RAMA RAO
• Section: 143(3); 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. 220 /H/2 0 20 A SSESSMENT Y EAR : 201 1 - 12 TM CONSTRUCTIONS LTD., HYDERABAD. PAN A A BCG5566F VS. INCOME - TAX OFFICER, WARD 2(2), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: S HRI S. RAMA RAO REVENUE BY: S HRI ROHIT MUJUMDAR DATE OF HEARING: 29 /0 6 /2021 DATE OF PRONOUNCEMENT: 30 / 0 6 /2021 O R D E R PER L.P. SAHU, AM : T H IS APPEAL FILED BY THE ASSESSEE FOR AY 201 1 - 1 2 IS DIRECTED AGAINST CIT(A) - 2 , HYDERABADS ORDER DATED 19 / 11 /201 INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. 2. WE NOTICE AT THE OUTSET THAT ASSESSEES INSTANT APPEAL SUFFERS FROM 19 DAYS DELAY IN FILING. TO THIS EFFECT, THE ASSESSEE FILED A PETITION FOR CONDONATION OF THE SAID DELAY ITA NO. 220 / H YD/ 20 20 TM CONSTRUCTIONS LTD., HYD. : - 2 - : ALONG WITH AN AFFIDAVIT AFFIRMING THEREIN THAT T HE ORDER OF THE CIT(A) SENT BY POST WAS DELIVERED TO SOME ONE AVAILABLE AT THE ADDRESS AND SINCE IT HAS NOT COME TO THE KNOWLEDGE OF THE DIRECTOR IMMEDIATELY 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 DELHI VS. UNION OF INDIA, CIVIL APPEAL NO. 9488 & 9489/2019 DATED 17 DECEMBER, 2019, HOLD THAT SUCH A DELA Y; SUPPORTED BY COGENT REASONS, DESERVES TO BE CONDONED SO AS TO MAKE WAY FOR THE CAUSE OF SUBSTANTIAL JUSTICE. WE ACCORDINGLY HOLD THAT ASSESSEES IMPUGNED DELAY OF 19 DAYS IS NEITHER INTENTIONAL NOR DELIBERATE BUT DUE TO THE CIRCUMSTANCES BEYOND ITS CON TROL. THE SAME STANDS CONDONED. CASE IS NOW TAKEN UP FOR ADJUDICATION ON MERITS. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THAT THE ASSESSEE HAS OPTED TO AVAIL THE BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME - 2020 IN PRESCRIBED FORM NO.1 & 2 , COPIES OF WHICH ARE FILED ON RECORD, AND WAITING TO RECEIVE FORM(S) - 3 , AND THEREFORE, REQUESTED THE BENCH TO PERMIT TO WITHDRAW TH IS APPEAL OF THE ASSESSEE. 3. 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 HAS 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 ITA NO. 220 / H YD/ 20 20 TM CONSTRUCTIONS LTD., HYD. : - 3 - : THAT IT SHALL BE VERY MUCH OPEN FOR THE ASSESSEE TO FILE FOR REVIVAL OF TH I S CASE, IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO IT FOR TECHNICAL REASONS. 4 . IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 30 TH JUNE , 2021 . SD/ - SD/ - (S . S . GODARA) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 30 TH JUNE , 20 2 1 . KV C OPY TO : 1 TM CONSTRUCTIONS LTD., 1 - 8 - 337/1, FORE FRONTS ROYALE, FLAT NO. 501, INDIAN AIRLINES COLONY, BEGUMPET, HYDERABAD . 2 IT O , WARD 2(2), HYDERABAD . 3 CIT(A) 2 , HYDERABAD 4 PR. CIT 2 , HYDERABAD. 5 ITAT, DR, HYDERABAD 6 GUARD FILE. ITA NO. 220 / H YD/ 20 20 TM CONSTRUCTIONS LTD., HYD. : - 4 - : S.NO. DETAILS DATE 1 DRAFT DICTATED ON 2 DRAFT PLACED BEFORE AUTHOR 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 5 APPROVED DRAFT COMES TO THE SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 7 FILE SENT TO BENCH CLERK 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER