Chandulal Agarwal , Secunderabad V. Dy. Commissioner of Income Tax , Circle-2(1), Hyderabad

ITA 332/Hyd/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5263 (ITAT-HYDERABAD)
• Duration Of Justice: 7 month(s) 10 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: 29-06-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: TOTA SUBRAMANYAM
• Assessee Lawyers: K A SAI PRASAD
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES SMC : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA NO. 332 /H/20 20 ASSESSMENT YEAR: 201 3 - 1 4 CHANDULAL AGARWAL, SECUNDERABAD. PAN ABAPA5701H VS. DY. COMMISSIONER OF INCOME - TAX, CIRCLE 2(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI K.A. SAI PRASAD 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 2013 - 14 IS DIRECTED AGAINST THE CIT(A) - 2 , HYDERABADS ORDER DATED 2 7 /0 8 /2019 PASSED IN CASE NO. 1 00 62 /2017 - 18/CIT(A) - 2 INVOLVING PROCEEDINGS U/S 14 3(3) OF THE INCOME - TAX ACT, 1961 ; IN SHORT THE ACT. 2. I NOTICE AT THE OUTSET THAT ASSESSEES INSTANT APPEAL SUFFERS FROM 197 DAYS DELAY IN FILING. LEARNED COUNSEL ITA NO. 332 /HYD/ 2020 CHANDULAL AGARWAL, SECBAD. : - 2 - : SUBMITTED THAT LACK OF COMMUNICATION BETWEEN THE ASSESSEE AND THE DEPARTMENT LED TO DELAY IN COLLECTING THE DOCUMENTS THAT ARE REQUIRED TO BE FILED THE APPEAL BEFORE THE TRIBUNAL WHICH CAUSED THE IMPUGNED DELAY RESULTING IN FILING OF THE INSTANT APPEAL. CASE LAW COLLECTOR LAND A CQUISITION 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 FO R THE CAUSE OF SUBSTANTIAL JUSTICE. I ACCORDINGLY HOLD THAT ASSESSEES IMPUGNED DELAY OF 1 97 DAYS IS NEITHER 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 VISHWAS 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. 332 /HYD/ 2020 CHANDULAL AGARWAL, SECBAD. : - 3 - : 4 . ON PERUSAL 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, A M OF THE OPINION THA T THE INSTANT APPEAL OF THE ASSESSEE 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 RESULT, 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. 332 /HYD/ 2020 CHANDULAL AGARWAL, SECBAD. : - 4 - : C OPY TO : 1 CHANDULAL AGARWA, C/O KATRAPATHI & ASSOCIATES, 1 - 1 - 298/2/B/3, 1 ST FLOOR, ASHOK NAGAR, HYDERABAD 500 020 2 DCIT, CIRCLE 2(1), B - BLOCK, 8 TH FLOOR, IT TOWERS, AC GUARDS, HYDERABAD. 3 CIT(A) 2 , HYDERABAD. 4 PR. CIT - 2 , HYDERABAD 5 ITAT, DR, HYDERABAD. 6 GUARD FILE.