International Outreach, Secunderabad V. Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad

ITA 903/Hyd/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0847 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 09-02-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 10-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: A V RAGHURAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. A.Y. APPELLANT RESPONDENT 902/HYD/18 2014-15 INTERNATIONAL OUTREACH, SECUNDERABAD [PAN: AAATI1348F] ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), HYDERABAD 903/HYD/18 FOR ASSESSEE : SHRI A.V.RAGHURAM FOR SHRI S.RAMA RAO, AR FOR REVENUE : SHRI ROHIT MUJUMDAR, DR DATE OF HEARING : 09-02-2021 DATE OF PRONOUNCEMENT : 24-02-2021 O R D E R PER BENCH : THESE TWO ASSESSEES APPEALS FOR AY.2014-15 ARE DIR ECTED AGAINST THE CIT(A)11, HYDERABADS ORDERS DATED 01-11- 2017 PASSED IN APPEAL NOS.0367/2016-17/CIT(A)-11 & 014/ 2016- 17/CIT(A)-11; RESPECTIVELY. 2. AT THE OUTSET, WE NOTICE THAT BOTH THESE ASSESSEES APPEALS SUFFER FROM IDENTICAL DELAY OF 104 DAYS AS ATTRIBUTABLE TO ITS CHARMANS FOREIGN VISITS FOLLOWED BY HIS ILL-HE ALTH AS PER THE CONDONATION PETITION/AFFIDAVIT DT.19-08-2017. ALL THI S SUFFICIENTLY INDICATES THAT THE IMPUGNED DELAY IS ATTRIB UTABLE TO CIRCUMSTANCES BEYOND ASSESSEES CONTROL. THE SAME STAN DS CONDONED. ITA NOS. 902 & 903/HYD/2018 :- 2 -: 3. WE ARE NEXT INFORMED DURING THE COURSE OF HEARING FROM THE ASSESSEE SIDE THAT ALTHOUGH IT HAS FILED FOR SETTLEM ENT BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME -2020 BY WAY OF FORM NO.1 & 2 BUT FORM(S)-3 IS YET TO BE ISS UED FROM THE DEPARTMENT SIDE IN VIEW THEREOF. 4. THE ASSESSEES SOLE IDENTICAL PLEA IN BOTH THESE AP PEALS THEREFORE IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE I TS SETTLEMENT PLEAS, THESE APPEALS MAY NOT BE DISMISSED AS WITHDRAWN AS ON DATE. WE FIND NO MERIT IN ASSESSEES ABOVE STATED CONTENTION PER SE. THE FACT REMAINS THAT THE ASSESSEE HAS ALREADY FILED FOR SETTLEMENT BENEFIT AND THEREFORE, NO PURPOSE WOULD BE SERVED IF BOTH THESE APPEALS ARE KEP T PENDING TILL THE TIME THE ABOVE STATED SETTLEMENT SCHEME IS IN OPERATION. WE DISMISS BOTH THE APPEALS AS WITHDRAWN AND FURTHER MAKE IT CLEAR THAT IT SHALL BE OPEN FOR THE ASSES SEE TO FILE FOR REVIVAL OF ITS CORRESPONDING CASES IF THE SE TTLEMENT BENEFIT IS DENIED TO IT FOR TECHNICAL REASONS. ORDERED ACCORDINGLY. 5. THESE TWO ASSESSEES APPEALS ARE DISMISSED AS WITHDRAWN IN ABOVE TERMS. A COPY OF THIS COMMON ORDE R BE PLACED IN THE RESPECTIVE CASE FILES. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH FEBRUARY, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.GO DARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 24-02-2021 TNMM ITA NOS. 902 & 903/HYD/2018 :- 3 -: COPY TO : 1.INTERNATIONAL OUTREACH, D.NO.1-8-449/4/13A, PATIG ADDA, SECUNDERABAD. 2.THE ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRC LE-1(1), HYDERABAD. 3.CIT(APPEALS)-11, HYDERABAD. 4.PR.CIT(CENTRAL), HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.