Muthyam Reddy Amaram , Hyderabad V. Income Tax Officer, Ward-11(4), Hyderabad

ITA 544/Hyd/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6158 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2010-2011
• Appeal Filed On: 13-10-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 43; 147

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. 544 /H/20 20 A SSESSMENT Y EAR : 20 1 0 - 11 MUTHYAM REDDY AMARAM, HYDERABAD. PAN A VKPA 8682 K VS. INCOME - TAX OFFICER, WARD 11(4), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: S MT. S. SANDHYA REVENUE BY: S HRI ROHIT MUJUMDAR D ATE OF HEARING: 08 /0 4 /2021 DATE OF PRONOUNCEMENT: 21 / 0 4 /2021 O R D E R PER BENCH: T H IS APPEAL FILED BY THE ASSESSEE FOR AY 20 1 0 - 11 I S DIRECTED AGAINST CIT(A) - 1 , HYDERABADS ORDER DATED 2 0 / 11 /20 19 INVOLVING PROCEEDINGS U/S 14 7 OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. 2. WE NOTICE AT THE OUTSET THAT ASSESSEES INSTANT APPEAL SUFFERS FROM 188 DAYS DELAY IN FILING. TO THIS EFFECT, THE ASSESSEE FILED PETITION FOR CONDONATION ALONG WITH A AFFIDAVIT AVERRING, INTER - ALIA, THEREIN THAT DUE TO THE ITA NO. 544 /H YD/ 20 20 MUTHYAM REDDY AMARAM, HYDERABAD . : - 2 - : LOCKDOWN IN THE COUNTRY DUE TO COVID - 19 CAUSED THE IMPUGNED DELAY IN FILING OF THE INSTANT APPEAL. CASE LAW COLLECTOR LAND ACQUISITION 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 188 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 MERITS. 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 RECEIVED FORM(S) - 3 IN TUNE THERETO , WHICH IS PLACED ON RECORD AND THEREFORE, REQUESTED THE BENCH TO PERMIT TO WITHDRAW THIS 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 RECEIVED 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 ITA NO. 544 /H YD/ 20 20 MUTHYAM REDDY AMARAM, HYDERABAD . : - 3 - : CAS E, IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO HIM FOR TECHNICAL REASONS. 5 . IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 21 ST APRIL , 2021 . SD/ - SD/ - (S . S . GODARA) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 2 1 ST APRIL , 20 2 1 . KV C OPY TO : 1 SRI MUTHYAM REDDY AMARAM, D.NO. 7 - 47/1, DUNDIGAL VILLAGE, QUTUBULLAPUR MANDAL, HYDERABAD - 43 2 IT O , WARD 11(4), SIGNATURE TOWERS, KONDAPUR, HYDERABAD . 3 CIT(A) 1 , HYDERABAD 4 PR. CIT 5 , HYDERABAD. 5 ITAT, DR, HYDERABAD 6 GUARD FILE.