Pioneer Torsteel Mills Pvt.Ltd., Hyd, Hyderabad V. DCIT, Cir-16(3), Hyd, Hyderabad

ITA 515/HYD/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6196 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 22-09-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 13-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P SOMASEKHAR REDDY
• Keywords: Right to appeal; Condonation of delay
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO. 515/HYD/2016 ASSESSMENT YEAR: 2006-07 PIONEER TORSTEEL MILLS P. LTD., HYDERABAD. PAN AACCPO 357L VS. DY. COMMISSIONER OF INCOME- TAX, CIRCLE 16(3), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI K.C. DEVDAS REVENUE BY : SHRI P. SOMASEKHAR REDDY DATE OF HEARING 22-09-2016 DATE OF PRONOUNCEMENT 22-09-2016 O R D E R PER S. RIFAUR RAHMAN, A.M.: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST T HE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX - IV, HYDERA BAD, DATED 24/03/2011, FOR AY 2006-07. 2. LD. DR BROUGHT TO OUR NOTICE THAT THIS APPEAL W AS DISPOSED OF BY THE COORDINATE BENCH A OF HYDERABAD ON 24/11/2 011 AND DISMISSED THE APPEAL BY APPLYING THE DECISION OF TH E DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., 3 8 ITD 320 FOR NON- APPEARANCE BY THE ASSESSEE ON THE DATE OF HEARING O F THE APPEAL. IN OTHER WORDS, THE ORDER PASSED BY REVISIONAL AUTHORI TY, U/S 263, HAS BEEN CONFIRMED BY THE ITAT AND SAME APPEARS TO HAVE BEEN ACCEPTED BY THE ASSESSEE. SINCE THE EX-PARTE ORDER, PASSED ON 24/10/2011, WAS NOT CHALLENGED U/S 254(2) OF THE AC T, AFTER LAPSE OF FOUR YEARS, THE ASSESSEE HAS LOST ITS RIGHT TO FIL E A MISCELLANEOUS APPLICATION SEEKING RECALL OF THE ORDER. A RIGHT OF APPEAL IS NOT A 2 ITA NO. 515/H/16 PIONEER TORSTEEL MILLS P. LTD., FUNDAMENTAL RIGHT BUT VESTED UNDER STATUTE, WHICH I S ALREADY EXHAUSTED BY THE ASSESSEE. THEREFORE, HE CANNOT SEE K A SECOND INNING BY FILING A FRESH APPEAL ON THE SAME ISSUE, THAT TOO WITH A DELAY OF 1775 DAYS. UNDER THESE CIRCUMSTANCES, APPEAL FIL ED BY THE ASSESSEE DESERVES TO BE DISMISSED IN LIMINE. 3. IT DESERVES TO BE NOTICED THAT THE AFFIDAVIT SEE KING CONDONATION OF DELAY WAS FILED REFERRING TO DELAY OF 1514 DAYS, WHEREAS IT WAS BARRED BY LIMITATION BY 1775 DAYS. AT ANY RATE, THE ORDER PASSED U/S 263 HAVING BEEN APPEALED AGAINST AND DISMISSED BY T HE ITAT ON 24/10/2011, A SECOND SET OF APPEAL IS NOT MAINTAINA BLE. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. PRONOUNCED IN THE OPEN COURT ON 22 ND SEPTEMBER, 2016 UPON CONCLUSION OF HEARING. SD/- SD/- (D. MANMOHAN) (S. RIFAUR RAHMAN ) VICE PRESIDENT ACCOUNTANT MEMBER HYDERABAD, DATED: 22 ND SEPTEMBER, 2016 KV COPY TO:- 1) M/S PIONEER TORSTEEL MILLS PVT. LTD., D-203, AD ITYA ELITE, B.S. MAKTHA, SOMAJIGUDA, NEAR KIRTILAL JEWELLER S, HYDERABAD 2 )DCIT, CIRCLE 16(3), HYDERABAD. 3) CIT IV, HYDERABAD. 4) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDE RABAD. 5) GUARD FILE 3 ITA NO. 515/H/16 PIONEER TORSTEEL MILLS P. LTD., S.NO. DESCRIPTION DATE INTLS 1. DRAFT DICTATED ON SR.P.S./P.S 2. DRAFT PLACED BEFORE AUTHOR SR.P.S/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.P.S./PS SR.P.S./ P.S 6. KEPT FOR PRONOUNCEMENT ON SR. P.S./P.S. 7. FILE SENT TO THE BENCH CLERK SR.P.S./P.S 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER