The Assistant Commissioner of Income Tax, Circle -2(1), , Rajahmundry V. Swatantra Cancer Hospital and Research Centre Private limited, Rajahmundry

MA 3/VIZ/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3017 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 5 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-08-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 14-07-2022
• Assessment Year: 2005-2006
• Appeal Filed On: 28-03-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Period of limitation; Time period of passing order

Judgement Text

आयकरअपीलीयअधिकरण, धिशाखापटणमपीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री द ु व्वूरु रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृ ष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./M.A.No.03/Viz/2021 (Arising out of I.T.A.No.502/Viz/2019) (ननधधारण वर्ा/ Assessment Year : 2005-06) Asst.Commissioner of Income Tax Circle-1 Rajamahendravaram Vs. M/s Swatantra Cancer Hospital and Research Centre Pvt. Ltd D.No.19-5-21/11 Near Kambala Tank Rajahmundry [PAN :AAFCS3458Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओरसे/ Appellant by : Shri C.Subrahmanyam,AR प्रत्यधथी की ओरसे/ Respondent by : Shri ON Hari Prasadrao, DR सुनवधई की तधरीख/ Date of Hearing : 15.07.2022 घोर्णध की तधरीख/Date of Pronouncement : 30.08.2022 O R D E R Per Shri Duvvuru RL Reddy, Judicial Member : This Miscellaneous Application(M.A.) is filed by the revenue against the order of the Tribunal in ITA No.502/Viz/2019 dated 23.08.2019 for the Assessment Year (A.Y.) 2005-06 with the delay of 404 days. The revenue filed a petition for condonation of delay, submitting that the delay in filing the miscellaneous petition was due to covid 19 pandemic and the 2 MA No.03/Viz/2021, A.Y.2005-06 M/s Swatantra Cancer Hospital & Research Centre Pvt. Ltd. transformation of department towards faceless jurisdiction, hence, requested to condone the delay and admit the M.A. for hearing. 2. We have heard the submissions of the Ld.DR. Hon’ble Supreme Court of India in it’s Suo Motu Writ Petition (Civil) No(s).3/2020 ordered that the period of limitation in all such proceedings, irrespective of the limitation prescribed under the general law or Special Laws whether condonable or not shall stand extended w.e.f. 15th March 2020 till further order/s to be passed by the Court. Since then, the Hon’ble Supreme Court has been extending the limitation period. Respectfully following the order of the Hon’ble Apex Court, since the period in filing the application belatedly is within the limitation period prescribed by the Hon’ble Apex Court, we condone the delay and admit the application for hearing. 3. Hon’ble ITAT in it’s order dated 23.08.2019 has observed that any Miscellaneous Application recalling the ITAT order can be made, only when it is demonstrated that the appeals are covered by exceptions. The Ld.DR provided Revenue Audit Party (RAP) objection before us. Since the RAP is covered under the exceptions mentioned in CBDT Circular 03/2018 dated 11.07.2018, we are inclined to recall the Hon’ble ITAT order in I.T.A.No. 447/Viz/2018 and post the case for hearing on 28.09.2022. The revenue is directed to attend the hearing and present it’s case without fail. 3 MA No.03/Viz/2021, A.Y.2005-06 M/s Swatantra Cancer Hospital & Research Centre Pvt. Ltd. 4. In the result, Miscellaneous Application filed by the revenue is allowed. Order Pronounced in open Court on 30 th August,2022. Sd/- Sd/- (एस बालाकृ ष्णन) (द ु व्वूरुआर.एलरेड्डी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) लेखासदस्य/ACCOUNTANT MEMBERन्याधयकसदस्य/JUDICIAL MEMBER Dated : 30.08.2022 L.Rama, SPS आदेशकीप्रतितितिअग्रेतिि/Copy of the order forwarded to:- 1. रधजस्व/The Revenue –Asst.Commissioner of Income Tax, Circle-1, Rajamahendravaram 2.ननधधाऩरती/ The Assessee–M/s Swatantra Cancer Hospital and Research Centre Pvt. Ltd., D.No.19-5-21/11, Near Kambala Tank, Rajahmundry 3.प्रधानआयकरआयुक्त/ The Principal Commissioner of Income Tax 4. The Commissioner of Income Tax Appeals 5.नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम/ DR,ITAT,Visakhapatnam6.गधर्ाफ़धईल / Guard file आदेशधनुसधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam