Mohandas Sherman, Secunderabad V. Income Tax Officer, Ward-4(1), Hyderabad

MA 20/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7337 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 1 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 19-03-2021
• Assessment Year: 2007-2008
• Appeal Filed On: 14-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIRTUAL CONFERENCE) ` BEFORE S MT. P. MADHAVI DEVI , JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER M.A. NO. 20/HYD/2019 (IN ITA NO. 180 /H/201 8 A SSESSMENT Y EAR : 200 7 - 08 SRI MOHANDAS SHERMAN REP. BY HIS GPA HOLDER SRI MANOJ KUMAR SHERMAN, HYDERABAD. PAN DKRPS 6780 K VS. INCOME - TAX OFFICER, WARD 4(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: S HRI A.V. RAGHURAM REVENUE BY: SHRI ROHIT MUJUMDAR DATE OF HEARING: 19 /0 3 /2021 DATE OF PRONOUNCEMENT: 05 / 0 4 /2021 O R D E R PER L.P. SAHU, A.M. : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 2 5 /0 4 /2018 IN ITA NO. 180 //HYD/201 8 , WHEREIN THE TRIBUNAL DISMISSED THE APPEAL EX - PARTE IN - LIMINE FOR NON - PROSECUTION. M. A NO. 20 /HYD/ 20 1 9 SRI MOHANDAS SHERMAN, HYD. : - 2 - : 2. AT THE OUTSET, LD. AR REFERRING TO THE LETTER DATED 26 TH DECEMBER, 2020, FILED BEFORE THE TRIBUNAL SUBMITTED THAT THE ASSESSEE DESIRE S TO AVAIL VIVAD SE VISWAS SCHEME AND FI L ED FORM NO S . 1 & 2 AND FORM NO. 3 RECEIVED IN TUNE THERETO FROM THE REVENUE, WHICH ARE PLACED ON R ECORD. HE, THEREFORE, REQUESTED THE BENCH FOR PERMISSION TO WITHDRAW ASSESSEES M.A. WHEREIN THE ASSESSEE REQUESTED TO RECALL THE APPEAL OF THE ASSESSEE. 3. THE LD. DR SUBMITTED THAT IF THE ASSESSEE DESIRE S TO AVAIL THE VIVAD SE VISHWAS SCHEME , 2020 THE REVENUE HAS NO OBJECTION. 4. HAVING HEARD BOTH THE PARTIES, THROUGH VIDEO CONFERENCE, WE ARE INCLINED TO TREAT THE INSTANT M.A. OF THE ASSESSEE AS WITHDRAWN RELYING ON THE DECISION OF THE HONBLE HIGH COURT OF MADRAS IN THE CASE OF DCIT VS. M/S. KEYARAM HOTELS P. LTD IN T.C.A. NO. 694 OF 2019, DATED 13/10/2020 WHEREIN IT WAS HELD AS UNDER: - 3. THE LEARNED COUNSEL FOR THE RESPONDENT / ASSESSEE, ON INSTRUCTIONS, SUBMITTED THAT THE RESPONDENT / ASSESSEE INTENDS TO AVAIL THE BENEFIT OF VIVAD SE VISHWAS SCHEME (VVS SCHEME FOR BREVITY) AND IN THIS REGARD, THE ASSESSEE IS TAKING STEPS TO FILE THE APPLICATION / DECLARATION IN FORM NO.1. M. A NO. 20 /HYD/ 20 1 9 SRI MOHANDAS SHERMAN, HYD. : - 3 - : . .. 7. AS OBSERVED, THE ASSESSEE IS GIVEN LIBERTY TO RESTORE THIS APPEAL IN THE EVENT THE ULTIMATE DECISION TO BE TAKEN ON THE DECLARATION TO BE FILED BY THE ASSESSEE UNDER SECTION 4 OF THE SAID ACT IS NOT IN FAVOUR OF THE ASSESSEE. IF SUCH A PRAYER IS MADE, THE REGISTRY SHALL ENTERTAIN THE PRAYER WITHOUT INSISTING UPON ANY APP LICATION TO BE FILED FOR CONDONATION OF DELAY IN RESTORATION OF THE APPEAL AND ON SUCH REQUEST MADE BY THE ASSESSEE BY FILING A MISCELLANEOUS PETITION FOR RESTORATION, THE REGISTRY SHALL PLACE SUCH PETITION BEFORE THE DIVISION BENCH FOR ORDERS. 8. IN THE L IGHT OF THE ABOVE, WE DIRECT THE RESPONDENT / ASSESSEE TO FILE FORM NO.1 ON OR BEFORE 09/11/2020 AND THE COMPETENT AUTHORITY HTTP://WWW.JUDIS.NIC.IN5/6 T.C.A.NO.694 OF 2019. ACCORDINGLY, WE HEREBY DISMISS THE INSTANT M.A. OF THE ASSESSEE AS WITHDRAWN. HOWEVER, WE ALSO MAKE IT CLEAR THAT, IF THE ASSESSEE S CASE IS NOT ACCEPTED IN THE VIVAD - SE - VISHWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE REASON ON A SUBSEQUENT DATE, THEN THE ASSESSEE SHALL BE AT LIBERTY TO FILE MISCELLANEOUS PETITION BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE HIS M.A. IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT, ASSESSEES M.A. IS DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 5 TH APRIL , 2021 . SD/ - SD/ - ( P.MADHAVI DEVI ) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 5 TH APRIL , 20 2 1 . M. A NO. 20 /HYD/ 20 1 9 SRI MOHANDAS SHERMAN, HYD. : - 4 - : KV C OPY TO : 1 SRI MOHANDAS SHERMAN REP. BY HIS GPA HOLDER SRI MANOJ KUMAR SHERMAN, C/O AV RAGHURAM, ADVOCATE, 610 BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD 500 001. 2 I T O , WARD 4 ( 1 ), HYDERABAD . 3 CIT(A) 1 , GUNTUR 4 PR. CIT 1 , HYDERABAD. 5 ITAT, DR, HYDERABAD 6 GUARD FILE.