Vinod kumar Parakh, Hyderabad V. Income Tax Officer, Ward-5(1), Hyderabad

ITA 257/Hyd/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5266 (ITAT-HYDERABAD)
• Duration Of Justice: 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 04-02-2021
• Assessment Year: misc
• Appeal Filed On: 09-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: TOTA SUBRAMANYAM
• Assessee Lawyers: V JHABAKH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES SMC : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA NO. 257 /H/20 20 ASSESSMENT YEAR: 20 1 5 - 1 6 VINOD KUMAR PARAKH, HYDERABAD PAN A AOPP 2369 R VS. INCOME - TAX OFFICER, WARD 5(1), HYDERABAD (APPELLANT) (RESPONDENT) ASSESSEE BY: S HRI V. JHABAKH REVENUE BY: SHRI TOTA SUBRAMANYAM DATE OF HEARING: 04 /0 2 /2021 DATE OF PRONOUNCEMENT: 08 /0 2 /2021 O R D E R THIS ASSESSEES APPEAL FOR AY 20 1 5 - 1 6 IS DIRECTED AGAINST THE CIT(A) - 4 , HYDERABADS ORDER DATED 12 /0 7 /20 19 PASSED IN CASE NO. 4/10284/ 17 - 18 /C - 5(1), HYD/CIT(A) - 4/HYD/19 - 20 INVOLVING PROCEEDINGS U/S 14 3(3) OF THE INCOME - TAX ACT, 1961 ; IN SHORT THE ACT. 2. WE NOTICE AT THE OUTSET THAT ASSESSEES INSTANT APPEAL SUFFERS FROM 1 81 DAYS DELAY IN FILING. A SSESSE E HAS FILED HIS CONDONATION PETITION IN WHIC H HE STATED THAT DUE TO THE ITA NO. 257 /HYD/ 2020 VINOD KUMAR PARAKH, HYD . : - 2 - : MISTAKE FROM OFFICE OF THE CIT(A), WHO PASSED EX - PARTE ORDER CAUSED THE IMPUGNED DELAY RESULTING IN FILING OF THE INSTANT APPEAL AND IT WAS NOT INTENTIONAL OR DELIBERATE ON THE PART OF THE ASSESSEE BUT BEYOND HIS CONTROL. 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 COG ENT REASONS, DESERVES TO BE CONDONED SO AS TO MAKE WAY FOR THE CAUSE OF SUBSTANTIAL JUSTICE. I ACCORDINGLY HOLD THAT ASSESSEES IMPUGNED DELAY OF 181 DAYS IS NEITH ER INTENTIONAL NOR DELIBERATE BUT DUE TO BEYOND HIS CONTROL. CASE IS NOW TAKEN UP FOR ADJUDICATION ON MERITS. 3. AT THE OUTSET, LEARNED AR SUBMITTED THAT THE ASSESSEE HA S FILED FOR SETTLEMENT SOUGHT IN THE FORM - I & II UNDER THE DIRECT TAX VIVAD SE VISHW AS SCHEME , 2020 BEFORE THE PRESCRIBED AUTHORITY(IES) THEREIN. LEARNED DR HAS NO OBJECTION TO THE SUBMISSION MADE BY THE LEARNED AR OF THE ASSESSEE IN THIS REGARD. ITA NO. 257 /HYD/ 2020 VINOD KUMAR PARAKH, HYD . : - 3 - : 4 . ON PER USAL OF THE DOCUMENTS PLACED ON RECORD OF THE TRIBUNAL, WE FIND THAT THE ASSESSEE HA S PROPOSED TO SETTLE THE CASE TAKING THE BENEFIT UNDER THE DIRECT TAX VIVAD SE VISHWAS BILL, 2020. I , THEREFORE, ARE OF THE OPINION THAT THE INSTANT APPEAL OF THE ASSESSE E DESERVE S TO BE DISMISSED AT THIS STAGE WITH A RIDER THAT IT SHALL BE VERY MUCH OPEN TO THE ASSESSEE/TAXPAYER TO SEEK REVIVAL OF THE CASE BEFORE THE TRIBUNAL, IF HIS SETTLEMENT PETITION HEREINABOVE IS REJECTED FOR THE TECHNICAL REASONS. 5 . IN THE RESUL T, A SSESSEE S APPEAL IS DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 8 TH FEBRUARY , 2021 . SD/ - (SATBEER SINGH GODARA) JUDICIAL MEMBER HYDE RABAD, DATED : 8 TH FEBRUARY , 20 2 1 . KV ITA NO. 257 /HYD/ 2020 VINOD KUMAR PARAKH, HYD . : - 4 - : C OPY TO : 1 VINOD KUMAR PARAKH, C/O G.V. JHABAKH, 157, PM SWAMY COLONY, COIMBATORE - 641002 2 IT O , NON.CORP. , WARD 5(1), HYDERABAD. 3 CIT(A) 4 , HYDERABAD. 4 PR. CIT - 4 , HYDERABAD 5 ITAT, DR, HYDERABAD. 6 GUARD FILE.