Rasun Exports Private Limited, Hyderabad V. Dy. Commissioner of Income Tax , Circle-3(1), Hyderabad

ITA 224/Hyd/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4748 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2011-2012
• Appeal Filed On: 21-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND LAXMI P RASAD SAHU, ACCOUNTANT MEMBER ITA NO S . 2 222, 223 & 224 /H/20 20 A SSESSMENT Y EAR S : 2009 - 10, 2010 - 11 & 2011 - 12 RASUN EXPORTS PVT. LTD. , HYDERABAD. PAN A A BCR 0773P VS. DY. COMMISSIONER OF INCOME - TAX, CIRCLE 3 (1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI KRANTHI REVENUE BY: S HRI SUNIL KUMAR PANDEY DATE OF HEARING: 2 9 /0 4 /2021 DATE OF PRONOUNCEMENT: 30 / 0 4 /2021 O R D E R PER BENCH: T H E S E APPEAL S FILED BY THE ASSESSEE FOR AY S 2009 - 10 TO 2011 - 12 ARE S DIRECTED AGAINST CIT(A) - 3 , HYDERABADS SEPARATE ORDER S , ALL D ATED 0 4 / 09 /20 1 9 INVOLVING PROCEEDINGS U/S 143( 3 ) RWS 147 OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. 2. WE NOTICE AT THE OUTSET THAT ASSESSEES INSTANT APPEAL SUFFERS FROM 4 DAYS DELAY IN FILING. TO THIS EFFECT, THE ASSESSEE FILED PETITION FOR CONDONATION OF THE SAID DELAY ITA NO S . 222 TO 224/HYD/2020 /H YD/ 20 18 RASUN EXPORTS PVT. LTD., HYDERABAD . : - 2 - : STATING THEREIN, INTER - ALIA THAT DUE TO THE ILL HEALTH OF THE ASSESSEE COMPANYS DGM, A COPY OF THE MEDICAL CERTIFICATE IS ENCLOSED FOR READY REFERENCE, DURING THE RELEVANT PERIOD, 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 DELAY; SUPPORTED BY COGENT REASONS, DESERVES TO BE CONDONED SO AS TO MAKE WAY FOR THE CAUSE OF SUBSTANTIAL JUSTICE. WE ACCORDINGLY HOLD THAT ASSESSEES IMPUG NED DELAY OF 353 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 THAT THE ASSESSEE HAS OPTED TO AVAIL THE BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME - 2020 IN PRESCRIBED FORM NO.1 & 2 AND RECEIVED FORM(S) - 3 IN TUNE THERETO , WHICH ARE PLACED ON RECORD AND THEREFORE, REQUESTED THE BENCH TO PERMIT TO WITHDRAW TH E S E APPEAL S OF THE ASSESSEE. 4 . HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE INCLINED TO DISMISS THE APPEAL S OF THE ASSESSEE AS WITHDRAWN SINCE THE ASSESSEE HAS PREFERRED TO AVAIL THE VIVA D - SE - VISHWAS SCHEME BY FILING FORM NO.1 & 2 AND ITA NO S . 222 TO 224/HYD/2020 /H YD/ 20 18 RASUN EXPORTS PVT. LTD., HYDERABAD . : - 3 - : RECEIVED FORM(S) - 3 IN TUNE THERETO , WITH A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR THE ASSESSEE TO FILE FOR REVIVAL OF TH E S E CASE S , IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO IT FOR TECHNICAL REASONS. 5 . IN THE RESULT, ASSESSEES APPEAL S ARE DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 30 TH APRIL , 2021 . SD/ - SD/ - (S . S . GODARA) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 30 TH APRIL , 20 2 1 . KV C OPY TO : 1 RASUN EXPORTS PVT. LTD., NO. 6 - 3 - 351, II FLOOR, ROAD NO. 1, BANJARA HILLS, HYDERABA D 500 034 2 D C IT , CIRCLE 3 (1), HYDERABAD . 3 CIT(A) 3 , HYDERABAD 4 PR. CIT 3 , HYDERABAD. 5 ITAT, DR, HYDERABAD 6 GUARD FILE. ITA NO S . 222 TO 224/HYD/2020 /H YD/ 20 18 RASUN EXPORTS PVT. LTD., HYDERABAD . : - 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