Shanti Fire Works, Hyderabad V. Asst. Commissioner of Income Tax, Circle-9(1), Hyderabad

ITA 388/Hyd/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5260 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 13-07-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: TOTA SUBRAMANYAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES SMC : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA NO. 3 88 /H/20 20 ASSESSMENT YEAR: 20 05 - 06 SHANTI FIRE WORKS, HYDERABAD PAN ABBFS 0977N VS. ASST. COMMISSIONER OF INCOME - TAX, CIRCLE 9 (1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: S MT. S. SANDHYA 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 05 - 06 IS DIRECTED AGAINST THE CIT(A) - 7 , HYDERABADS ORDER DATED 2 3 /0 1 /20 20 PASSED IN CASE NO. 0 280 //CIT(A) - 7/ 2017 - 18 INVOLVING PROCEEDINGS U/S 14 3(3) RWS 254 OF THE INCOME - TAX ACT, 1961 ; IN SHORT THE ACT. 2. I NOTICE AT THE OUTSET THAT ASSESSEES INSTANT APPEAL SUFFERS FROM 1 03 DAYS DELAY IN FILING. TO THIS EFFECT, ASSESSE E HAS FILED CONDONATION PETITION IN WHICH IT WAS, INTER - ALIA, ITA NO. 3 88 /HYD/ 2020 SHANTI FIRE WORKS, HYD. : - 2 - : STATED THAT DUE TO GLOBAL PANDEMIC COVID - 19 FILING OF APPEAL WAS NOT POSSIBLE DUE TO RESTRICTION ON ENTRY OF PERSONS INTO THE PREMISES OF HONBLE ITAT, WHICH 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 THE CONTROL. CASE LAW COLLECTOR LAND ACQUISITION VS MST. KATIJI & ORS, 1987 AIR 1353 (SC) AND UNIVERSITY OF DELHI VS. UNION OF INDIA, CIVIL APPE AL 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. I ACCORDINGLY HOLD THAT ASSESSEES IMPUGNED DELAY OF 1 03 DAYS IS NEITH ER INTENTIONAL NOR DELIBERATE BUT DUE TO CIRCUMSTANCES BEYOND ITS 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. 3 88 /HYD/ 2020 SHANTI FIRE WORKS, HYD. : - 3 - : 4 . ON PER USAL OF THE DOCUMENTS PLACED ON RECORD OF THE TRIBUNAL, I 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 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. 3 88 /HYD/ 2020 SHANTI FIRE WORKS, HYD. : - 4 - : C OPY TO : 1 SHANTI FIRE WORKS, 15 - 1 - 504, FEELKHANA, HYDERABAD 500 0 12 2 A CIT, CIRCLE 9 (1), HYDERABAD. 3 CIT(A) 7 , HYDERABAD. 4 PR. CIT - 7 , HYDERABAD 5 ITAT, DR, HYDERABAD. 6 GUARD FILE.