Altruista Health Services Private Limited , Hyderabad V. Dy. Commissioner of Income Tax , Circle-1(1), Hyderabad

ITA 425/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0628 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2015-2016
• Appeal Filed On: 27-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. 425 /H/20 1 9 A SSESSMENT Y EAR : 20 15 - 16 ALTRUISTA HEALTH SERVICES PVT. LTD., HYDERABAD. PAN A AHCA 8355 J VS. DY. COMMISSIONER OF INCOME - TAX, CIRCLE 1 (1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI T. CHAITANYA KUMAR REVENUE BY: S HRI ROHIT MUJUMDAR DATE OF HEARING: 13 /0 7 /2021 DATE OF PRONOUNCEMENT: 15 / 0 7 /2021 O R D E R PER L.P. SAHU, AM : T H IS APPEAL FILED BY THE ASSESSEE FOR AY 20 15 - 16 IS DIRECTED AGAINST CIT(A) 1 , HYDERABADS ORDER , DATED 05 / 1 0 /20 1 8 INVOLVING PROCEEDINGS U/S 143 ( 3 ) OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. 2. WE NOTICE AT THE OUTSET THAT ASSESSEE S INSTANT APPEAL SUFFERS FROM 86 DAYS DELAY IN FILING. TO THIS EFFECT, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT IN COLLECTING THE DOCUMENTS FROM THE DEPARTMENT WAS CAUSED THE IMPUGNED ITA NO. 425 /H YD/ 20 1 9 ALTRUISTA HEALTH SERVICES PVT. LTD., HYDERABAD . : - 2 - : DELAY IN FILING OF THE INSTANT APPEAL. CASE LAW COLLECTOR LAND AC QUISITION 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 FOR THE CAUSE OF SUBSTANTIAL JUSTICE. WE ACCORDINGLY HOLD THAT ASSESSEES IMPUGNED DELAY OF 86 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 MER ITS. 3. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED 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 AWAITING TO RECEIVE FORM(S) - 3 IN TUNE THERETO , AND, THEREFORE, REQUESTED THE BENCH TO PERMIT TO WITHDRAW TH IS 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 AWAITING RECEIVE 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 CASE, IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO HIM FOR TECHNICAL REASONS. ITA NO. 425 /H YD/ 20 1 9 ALTRUISTA HEALTH SERVICES PVT. LTD., HYDERABAD . : - 3 - : 5 . IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 15 TH JULY , 2021 . S D/ - SD/ - (S . S . GODARA) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 15 TH JULY , 20 2 1 . KV C OPY TO : 1 ALTRUISTA HEALTH SERVICES PVT. LTD., 13 TH FLOOR, LAXMI INFOBAHMN, SY.NO. 107, KOKAPET, RAJENDRANAGAR MANDAL, RANGA REDDY, HYDERABD 500 075 2 D C IT, CIRCLE 1 (1), HYDERABAD 3 CIT (A) 1 , HYDERABAD 4 PR. CIT - 1 , HYDERABAD 5 ITAT, DR, HYDERABAD 6 GUARD FILE.