Ordeal Realtors Private Limited, Hyderabad, Hyderabad V. ITO, Company Ward-16(1), Hyderabad, Hyderabad

ITA 307/HYD/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5222 (ITAT-HYDERABAD)
• Duration Of Justice: 4 year(s) 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 27-04-2021
• Assessment Year: 2012-2013
• Appeal Filed On: 22-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: K HEMALATHA
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. 307 /H/20 17 A SSESSMENT Y EAR : 20 1 2 - 1 3 ORDEAL REALTORS PVT. LTD., H YDERABAD. PAN AA ACO 9019N VS. INCOME - TAX OFFICER, COMPANY WARD 16(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: S MT. K. HEMA LATHA REVENUE BY: S HRI SUNIL KUMAR PANDEY DATE OF HEARING: 2 7 /0 4 /2021 DATE OF PRONOUNCEMENT: 28 / 0 4 /2021 O R D E R PER BENCH: T H IS APPEAL FILED BY THE ASSESSEE FOR AY 2 0 1 2 - 1 3 I S DIRECTED AGAINST CIT(A) - 4 , HYDERABADS ORDER DATED 24 / 11 /201 6 INVOLVING PROCEEDINGS U/S 271(1)(C) OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. 2. WE NOTICE AT THE OUTSET THAT ASSESSEES INSTANT APPEAL SUFFERS FROM 9 DAYS DELAY IN FILING. TO THIS EFFECT, THE ASSESSEE FILED AN AFFIDAVIT AVERRING, INTER - ALIA, THEREIN THAT DUE TO THE WRIT FILED BEFORE THE HONBLE HIGH COURT OF AP ITA NO. 307 /H YD/ 20 17 ORDEAL REALTORS PVT. LTD., HYDERABAD . : - 2 - : AND TELANGANA AGAINST THE ORDER PASSED BY THE PR. CIT, CAUSED THE IMPUGNED DELAY IN FILING OF THE INSTANT APPEAL. CASE LAW COLLECTOR LAND ACQUISITION V S 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 IMPUGNED DELAY OF 9 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 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 IS PLACED ON RECO RD AND THEREFORE, REQUESTED THE BENCH TO PERMIT TO WITHDRAW THIS APPEAL OF THE ASSESSEE. 4 . 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 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 IS ITA NO. 307 /H YD/ 20 17 ORDEAL REALTORS PVT. LTD., HYDERABAD . : - 3 - : CASE, IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO IT FO R TECHNICAL REASONS. 5 . IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 28 TH APRIL , 2021 . SD/ - SD/ - (S . S . GODARA) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 28 TH APRIL , 20 2 1 . KV C OPY TO : 1 M/S ORDEAL REALTORS PVT. LTD., 46, AVENUE 4, STREET NO. 1, ROAD NO. 10, BANJARA HILLS, HYD. 34 2 IT O , COMPANY WARD 1 6 ( 1 ), HYDERABAD . 3 CIT(A) 4 , HYDERABAD 4 PR. CIT 4 , HYDERABAD. 5 ITAT, DR, HYDERABAD 6 GUARD FILE.