Sew Bellary Highways Limited, Hyderabad V. ITO., Ward-3(1), Hyderabad

MA 48/Hyd/2023

AI Insights

The case involves Sew Bellary Highways Ltd, which filed a Miscellaneous Application requesting the Income Tax Appellate Tribunal to recall its order dismissing an appeal. The appeal was initially dismissed due to the non-appearance of the assessee on the scheduled hearing date. The assessee had earlier requested the withdrawal of the appeal following a rectification by the Assessing Officer, believing full relief had been granted. The Tribunal's dismissal of the appeal was based on this withdrawal request, which the assessee later contested, leading to the current Miscellaneous Application.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129918 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 27-07-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 28-05-2023
• Other Referred Cases: M. Logannathan vs. Income Tax Officer, Deekay Gears vs. ACIT
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 48

Judgement Text

MA 48 of 2023 SEW BELLARY HIGHWAYS LTD Page 1 of 4 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member M.A.No.48/Hyd/2023 (Arising out of ITA No.653/Hyd/2022) Assessment Year: 2018-19 Sew Bellary Highways Ltd Hyderabad PAN:AAOCS6549K Vs. Income Tax Officer Ward 3(1) Hyderabad (Appellant) (Respondent) Assessee by : Shri S. Rama Rao, Advocate Revenue by: Ms. Sheetal Sarin, DR Date of hearing: 28/07/2023 Date of pronouncement: 31/07/2023 ORDER Per R.K. Panda, Vice-President The assessee through this Miscellaneous Application requests the Tribunal to recall the order of the Tribunal in ITA 653/Hyd/2022 dated 25 th April, 2023 on the ground that there was sufficient reason for non-appearance on the date of hearing and therefore, the order should be recalled and fresh hearing should be granted. 2. The learned Counsel for the assessee referring to the contents of the Miscellaneous Application submitted that the assessee had filed an appeal before the CIT (A) NFAC challenging various additions/disallowances made by the Assessing Officer. However, in an application filed u/s 154, the Assessing Officer MA 48 of 2023 SEW BELLARY HIGHWAYS LTD Page 2 of 4 rectified certain mistakes in his order for which the assessee was of the opinion that full relief has been granted to the assessee and accordingly filed an application before the CIT (A) NFAC requesting for withdrawal of the appeal. In view of the above application, the learned CIT (A) NFAC dismissed the appeal filed by the assessee. Referring to the following decisions he submitted that the learned CIT (A) NFAC is not empowered to dismiss the appeal as withdrawn under the provisions of the I.T. Act: i) M. Logannathan vs. Income Tax Officer (2013)350 ITR 373 (Mad.) ii) Deekay Gears vs. ACIT (2019) 198 TTJ 0101 (Mum) 3. He submitted that when the appeal was fixed for hearing on 20.04.2023 none appeared on behalf of the assessee for which the Tribunal dismissed the appeal. He accordingly submitted that the order of the Tribunal be recalled and the appeal should be heard afresh. 4. The learned DR, on the other hand, heavily relied on the order of the Tribunal and opposed the Miscellaneous Application filed by the assessee. She submitted that the assessee before the learned CIT (A) NFAC has filed an application seeking withdrawal of the appeal for which the learned CIT (A) NFAC has accepted the contention of the assessee and allowed the withdrawal of the same. Therefore, the Tribunal has rightly dismissed the appeal filed by the assessee. She submitted that the assessee through this Miscellaneous Application requests the Tribunal to recall its order which amounts to review of its own order by the Tribunal which is not permissible in law. She MA 48 of 2023 SEW BELLARY HIGHWAYS LTD Page 3 of 4 accordingly submitted that the Miscellaneous Application filed by the assessee should be dismissed. 5. We have heard the rival arguments made by both the sides and perused the record. It is an admitted fact that the assessee during the course of appeal proceedings before the learned CIT (A) NFAC has categorically stated vide letter dated 23.09.2021 that the issue has been settled through rectification and therefore, this appeal may be treated as infructuous and the assessee may be permitted to withdraw the appeal. On the basis of such application filed by the assessee, the learned CIT (A) NFAC accepted the request of the assessee to withdraw the appeal. The relevant observation of the application which has been reproduced in the appeal order reads as under: “2. The case was posted for hearing. The assessee, SEW BELLARY HIGHWAYS LIMITED vide it’s letter dated 23.09.2021 received through ITBA and kept on record, has requested for permission for withdrawal of the appeal. The relevant portion of the letter is reproduced below. “The appellant company is a Special Purpose Vehicle (SPV) incorporated for execution of the project work with M/s. Karnataka Road Development Corporation Ltd (KRDCL). For the A.Y 2018-19, its assessment has been completed u/s 143(3) on 05.03.2021 vide DIN No.ITBA/ASSESSMENT/S /143(3) / 2020-21/ 1031273710(1) by the National e- Assessment Centre, Delhi (enclosed assessment order As Annexure 1). By aggrieving the assessment order, we have filed an appeal on 25.03.2021 and later on received the rectification order dated 01.07.2021 and the issue was settled. Therefore, the appeal filed may kindly be treated as infructuous and the appellant may be permitted to withdraw its appeal”. 3. In view of the above, the assessee is permitted to withdrawn the appeal” 5.1 On the basis of such application filed by the assessee, the learned CIT (A) NFAC accepted the request of the assessee to MA 48 of 2023 SEW BELLARY HIGHWAYS LTD Page 4 of 4 withdraw the appeal. Therefore, the various case laws relied on by the learned Counsel for the assessee are distinguishable and not applicable to the facts of the present case since the assessee in the instant case has consciously and with full knowledge filed the application before the CIT (A) NFAC seeking permission to withdraw the appeal and the learned CIT (A) NFAC accepted the same. Therefore, on the basis of the finding of the learned CIT (A) NFAC, the Tribunal dismissed the appeal filed by the assessee as infructuous. Thus, there is no error apparent in the order of the Tribunal. The assessee through this Miscellaneous Application is requesting the Tribunal to recall its order which amounts its review of its own order by the Tribunal which is not permissible in law. Therefore, in absence of any apparent mistake in the order of the Tribunal, the Miscellaneous Application filed by the assessee being devoid of merit is dismissed. 6. In the result Miscellaneous Application filed by the assessee is dismissed. Order pronounced in the Open Court on 31 st July, 2023. Sd/- Sd/- (LALIET KUMAR) JUDICIAL MEMBER (R.K. PANDA) VICE-PRESIDENT Hyderabad, dated 31 st July, 2023. Vinodan/sps Copy to: S.No Addresses 1 M/s. Sew Bellary Highways Ltd, No.6-3-871 Snehalata, Greenlands Road, Begumpet, Hyderabad 500016 2 Income Tax Officer Ward 3(1) Signature Towers, Opp: Botanical Gardens, Kondapur, Hyderabad 500084 3 DR, ITAT Hyderabad Benches 4 Guard File By Order