Syed Babu, Chirala V. Income Tax Officer, Ward-1, Chirala

ITA 387/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7572 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 10-03-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 22-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: M CHANDRAMOULESWARA RAO
• Keywords: Condonation of delay
• Section: 143(3); 13; 147

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH SMC, HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NOS. 387, 388 & 389/HYD/2 019 A.Y.S 2009 - 10, 2010 - 11 & 2012 - 13 SYED BABU, CHIRALA. PAN: DPJPS 4553 F VS. INCOME TAX OFFICER, WARD - 1, CHIRALA. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI M. CHANDRAMOUL E SWARA RAO REVENUE BY: SHRI M.N. MURTHY NAIK, DR DATE OF HEARING: 10/03/2021 DATE OF PRONOUNCEMENT: 15 /03/2021 ORDER THE ABOVE CAPTIONED THREE APPEALS ARE FILED BY THE ASSESSEE AGAINST THE ORDERS OF THE LD. CIT(A) - 1, GUNTUR DATED 30/12/2016 PASSED U/S. 143(3) R.W.S 147 AND U/S. 250(6) OF THE ACT FOR THE AYS 2009 - 10, 2010 - 11 AND 2012 - 13 . 2. AT THE OUTSET, LD. AR SUBMITTED BEFORE ME THAT THE ASSESSEE DESIRES TO AVAIL VIVAD SE VISWAS SCHEME FOR THE AYS 2009 - 10, 2010 - 11 AND 2012 - 13 . HE FURTHER SUBMITTED THAT THE ASSESSEE COULD NOT FILE FORM NO.1 & 2 DUE TO PAUCITY OF TIME, HOWEVER SHE ASSURED THE BENCH THAT THE FOR M NO.1&2 SHALL BE FILED SHORTLY. 2 3. THE LD. DR SUBMITTED THAT IF THE ASSESSEE DESIRES TO AVAIL THE VIVAD SE VISHWAS SCHEME THE REVENUE HAS NO OBJECTION. 4. HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE, I AM INCLINED TO TREAT THE APPEAL S OF THE ASSESSEE AS WITHDRAWN RELYING ON THE DECISION OF THE HONBLE HIGH COURT OF MADRAS IN THE CASE OF DCIT VS. M/S. KEYARAM HOTELS P. LTD IN T.C.A. NO. 694 OF 2019, DATED 13/10/2020 WHEREIN IT WAS HELD AS UNDER: 7. AS OBSERVED, THE ASSESSEE IS GIVEN LIBERTY TO RESTORE THIS APPEAL IN THE EVENT THE ULTIMATE DECISION TO BE TAKEN ON THE DECLARATION TO BE FILED BY THE ASSESSEE UNDER SECTION 4 OF THE SAID ACT IS NOT IN FAVOUR OF THE ASSESSEE. IF SUCH A PRAYER IS MADE, THE REGISTRY SHALL ENTERTAIN THE PRAYER WITHOUT INSISTING UPON ANY APPLICATION TO BE FILED FOR CONDONATION OF DELAY IN RESTORATION OF THE APPEAL AND ON SUCH REQUEST MADE BY THE ASSESSEE BY FILING A MISCELLANEOUS PETITION FOR RESTORATION, THE REGISTRY SHALL PLACE SUCH PETITION BEFORE THE DIVISION BENCH FOR ORDERS. ACCORDINGLY, I HEREBY DISMISS THE INSTANT THREE APPEAL S OF THE ASSESSEE FOR THE AYS 2009 - 10, 2010 - 11 AND 2012 - 13 AS WITHDRAWN GRANTING LIBERTY TO THE ASSESSEE TO FILE MISCELLANEOUS PETITION /S BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THE APPEAL /S IF THE ASSESSEES CASE /S ARE NOT ACCEPTED IN THE VIVAD - SE - VISHWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON. IT IS ORDERED ACCORDINGLY. 3 5. IN THE RE SULT, ALL THE T HREE APPEAL S FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE 15 TH MARCH, 2021. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 15 TH MARCH, 2021. OKK COPY TO: - 1) SHRI SYED BABU, C/O. M/S. UMAMAHESWARA RAO & CO., CHARTERED ACCOUNTANTS, D.NO.3 - 26 - 2, PLOT NO.B1 - 59, 1 ST LINE, RAVINDRA NAGAR, NEW PATTABHIPURAM, GUNTUR 522 006. 2) INCOME TAX OFFICER, WARD - 1, CHIRALA. 3) THE CIT (A) - 1, GUNTUR. 4) THE PRINCIPAL COMMISSIONER OF INCOME TAX, GUNTUR. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE