Serene County Owners Welfare Association, Hyderabad V. Income Tax Officer, Ward-8(1), Hyderabad

ITA 349/Hyd/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0803 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2012-2013
• Appeal Filed On: 20-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S RAMA RAO
• Keywords: Condonation of delay
• Section: 143(3); 13; 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD (THROUGH VIDEO CONFERENCING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO S . 348 & 349 / HYD/201 8 ASSESSMENT YEAR S : 2011 - 12 & 2012 - 13 SERENE COUNTY OWNERS WELFARE ASSOCIATION SURVEY NO.91, SERENE RESIDENTIAL TOWNSHIP TELECOMNAGAR GACHIBOWLI HYDERABAD 500 032 [PAN: AADAS9130P ] VS. INCOME TAX OFFICER WARD 8 ( 1 ) HYDERABAD ( APPELLANT) (RESPONDENT) ASSESSEE BY: SRI S. RAMA RAO, ADV. REVENUE BY : SRI R OHIT MUJUMDAR, DR DATE OF HEARING: 02 / 02 / 2021 DATE OF PRONOUNCEMENT: 25 / 02 /20 21 ORDER PER SMT. P. MADHAVI DEVI, J.M TH ESE ARE ASSESSEES APPEAL S AGAINST THE ORDER OF THE CIT (A) - 2 , HYDERABAD, DATED 09.05.2017 FOR A.Y. 2011 - 12 AND ORDER DATED 18.05.2017 FOR A.Y. 2012 - 13. 2. WE NOTICE THAT THERE WAS A DELAY OF 218 DAYS IN FILING BOTH THESE APPEALS AND ASSESSEE SUBMITTED A PETITION FOR CONDONATION OF DELAY STATING AS UNDER: ITA NO S. 348 & 349/HYD/18 AY 2011 - 12, 2012 - 13 SERENE COUNTY OWNERS WELFARE ASSOCIATION, HYD. 2 PETITION REQUESTING FOR CONDONATION OF DELAY FOR THE ASSESSMENT YEAR UNDER CONSIDERATION, THE ASSESSEE SOCIETY FILED ITS RETURN OF INCOME ON 30.07.2011 DECLARING NIL INCOME. THE ASSESSING OFFICER PASSED THE ASSESSMENT ORDER U / S 143(3) RWS 147 ON 19.02.2015 DETERMINING THE TOTAL INCOME AT RS.54,97,270 / - . LATER, THE ASSESSING OFFICER ALSO PASSED PENALTY ORDER U / S 271(1) (C) OF THE I.T.ACT DATED 31.08.2016 LEVYING A PENALTY OF RS.15, 50,000 / - . THE APPEAL FILED BY THE PETITIONER U / S 271( 1 )(C ) WAS DECIDED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 2, HYDERABAD VIDE APPELLATE ORDER IN ITA NO.0319 / 2016 - 17 DATED 18.05.2017. THE APPEAL BEFORE THE HON'BLE INCOME TAX APPELLATE TRIBUNAL WAS F ILED ON 20.02.2018 WITH A DELAY OF 218 DAYS. IN THIS REGARD THE PETITIONER HUMBLY SUBMITS THAT THE APPELLATE ORDER WHICH WAS PASSED ON 09.05.2017 WAS SERVED ON THE CHARTERED ACCOUNTANTS WHO WERE ENTRUSTED WITH THE WORK OF FILING OF APPEALS. THE CHARTERED A CCOUNTANTS TO WHOM THE WORK OF FILING OF THE APPEAL BEFORE T HE COMMISSIONER OF INCOME TAX WAS ENTRUSTED DID NEITHER INFORMED THE PETITIONER ABOUT PASSING OF THE ORDER BY THE CIT (A ) NOR THE FUTURE COURSE OF ACTION TO BE TAKEN IN THE MATTER. IN THE MEANTIME , THERE WAS A CHANGE IN THE MANAGEMENT COMMITTEE AND THE TREASURER APPOINTED BY THE NEW COMMITTEE ALSO RESIGNED WITHIN A PERIOD OF 3 MONTHS AND A NEW TREASURER WAS AGAIN APPOINTED. THEREAFTER, IT WAS ASCERTAINED THAT THE APPELLATE ORDER WAS PASSED. SUBSEQU ENTLY, THE NEW MANAGEMENT APPROACHED THE ADVOCATE AND FILED THE APPEAL BEFORE THE HON 'BLE INCOME TAX APPELLATE TRIBUNAL ON 20.02.2018. IN THE PROCESS THERE WAS A DELAY OF 218 DAYS IN FILING THE APPEAL. THE REASONS SUBMITTED ABOVE ARE BEYOND THE CONTROL OF THE ASSESSEE AND IS NOT INTENTIONAL. THE PETITIONER, THEREFORE, PRAYS THE HON'BLE COMMISSIONER OF INCOME TAX (A ) TO KINDLY CONDONE THE DELAY AND PASS APPROPRIATE ORDERS IN THE MATTER. 2.1. THE LD.DR OPPOSED THE CONDONATION OF DELAY. 3. HAVING REGARD TO RIVAL CONTENTIONS, WE ARE SATISFIED THAT THE DELAY WAS NEITHER WILLFUL NOR WANTON AND WAS BEYOND THE CONTROL OF ASSESSEE . THEREFORE, WE CONDONE THE DELAY AND PROCEED WITH THE ADJUDICATION OF APPEALS. 4 . T HE LD. AR S UBMITTED BEFORE US TH AT THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL AS IT HAS ALREADY FILED FORMS I & II UNDER ITA NO S. 348 & 349/HYD/18 AY 2011 - 12, 2012 - 13 SERENE COUNTY OWNERS WELFARE ASSOCIATION, HYD. 3 THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 SCHEME AND ASSESSEE HAS ALSO BEEN ISSUED FORM 3 FROM THE PR.CIT, HYD ERABAD. THEREFORE, CONSEQUENT TO THE SAME, THE ASSESSEE DESIRES TO WITHDRAW THE APPEAL S BEFORE THE TRIBUNAL. HENCE IT WAS PLEADED, THAT THE APPEAL S OF THE ASSESSEE MAY BE TREATED AS WITHDRAWN. 5 . THE LD. DR CONCEDED TO THE REQUEST OF THE LD. AR. 6 . AFTE R HEARING BOTH THE PARTIES, ACCORDING TO THE REQUEST OF THE ASSESSEE AND ITS LD. AR, WE HEREBY ALLOW THE APPEAL S OF THE ASSESSEE TO BE WITHDRAWN. WE ALSO MAKE IT CLEAR THAT THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL WITHIN THE STIPULATED TIM E AS PROVIDED UNDER THE ACT, IN ORDER TO REINSTATE THE APPEAL S , IF THE APPLICATION WITH RESPECT TO VIVAD SE VISHWAS SCHEME IS REJECTED. 7 . IN THE RESULT, A PPEAL S OF ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH FEB., , 2021 . SD / - SD/ - (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 25 TH FEBRUARY, 2021 . * GMV ITA NO S. 348 & 349/HYD/18 AY 2011 - 12, 2012 - 13 SERENE COUNTY OWNERS WELFARE ASSOCIATION, HYD. 4 COPY TO: 1 SERENE COUNTY OWNERS WELFARE ASSOCIATION, SURVEY NO.91, SERENE RESIDENTIAL TOWNSHIP, TELECOMNAGAR, GACHIBOWLI, HYDERABAD 500 032 . 2 ITO WARD 8 ( 1 ) HYDERABAD /ACIT, RANGE 8 , HYDERABAD 3 CIT (A) - 2 HYDERABAD 4 PR. CIT 2 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE