T karunasree , Hyderabad v. Income Tax Officer, Ward-2(4), Hyderabad

ITA 1325/Hyd/2019 | 2014-2015
Pronouncement Date: 05-05-2021 | Result: Dismissed

Appeal Details

RSA Number 132522514 RSA 2019
Assessee PAN ACHPT4031H
Bench Hyderabad
Appeal Number ITA 1325/Hyd/2019
Duration Of Justice 1 year(s) 8 month(s) 9 day(s)
Appellant T karunasree , Hyderabad
Respondent Income Tax Officer, Ward-2(4), Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 05-05-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB-A
Tribunal Order Date 05-05-2021
Date Of Final Hearing 03-03-2021
Next Hearing Date 03-03-2021
Last Hearing Date 02-03-2021
First Hearing Date 02-03-2021
Assessment Year 2014-2015
Appeal Filed On 26-08-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER AND SHRI S.S. GODARA JUDICIAL MEMBER ITA NO.1325/HYD/2019 AY: 2014 - 15 T. KARUNASREE HYDERABAD. PAN: ACHPT 4031 H VS. INCOME TAX OFFICER WARD - 2(4) HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI S. RAMA RAO REVENUE BY: SMT. NIVEDITA BISWAS DR DATE OF HEARING: 03/03/2021 DATE OF PRONOUNCEMENT: 05/ 05/ 2021 ORDER PER A. MOHAN ALANKAMONY A.M: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. PR. PR. CIT - 2 HYDERABAD IN F.NO. 48/CIT - 2/263(10)/2017 - 18 DATED 28/03/2019 PASSED U/S. 263 OF THE ACT FOR THE AY 2014 - 15. 2. THE ASSESSEE HAS RAISED FIVE GROUNDS IN HER APPEAL AND THEY ARE EXTRACTED HEREIN BELOW FOR REFERENCE: - 2 1. THE ORDER OF THE LEARNED PR. COMMISSIONER OF INCOME TAX IS ERRONEOUS BOTH ON FACTS AND IN LAW. 2. THE LEARNED PRINCIPAL COMMISSIONER OF INCOME TAX ERRED IN HOLDING THAT THERE IS ANY ERROR IN THE ASSESSMENT ORDER U/S. 143(3) PASSED ON 30/12/2016 BY THE ITO WARD - 2(4) HYDERABAD. 3. THE LEARNED PRINCIPAL COMMISSIONER OF INCOME TAX OUGHT TO HAVE SEEN THAT THE LTCG STCG AND TH E DEDUCTION U/S. 54F WERE CORRECTLY ARRIVED AT AND THAT THEREFORE THERE IS NO ERROR IN THE ASSESSMENT MADE BY THE AO. 4. THE LEARNED PRINCIPAL COMMISSIONER OF INCOME TAX ERRED IN SETTING ASIDE THE ASSESSMENT ORDER PASSED ON 30/12/2016 AND IN DIRECTING TH E ASSESSING OFFICER TO RE - DO THE ASSESSMENT. 5. ANY OTHER GROUND OR GROUNDS THAT MAY BE URGED AT THE TIME OF HEARING. 3. AT THE OUTSET THE LD. AR SUBMITTED BEFORE US THAT THERE IS A DELAY OF 84 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL. IN THIS REG ARD THE ASSESSEE HAD SUBMITTED A PETITION FOR CONDONATION OF DELAY WHEREIN THE REASONS FOR FILING THE APPEAL BEYOND THE PRESCRIBED TIME LIMIT WAS EXPLAINED. FOR REFERENCE THE RELEVANT PORTION FROM THE AFFIDAVIT IS EXTRACTED HEREIN BELOW: - THE PETIT IONERS HUSBAND SRI T. NARASIMHA RAO WHO IS LOOKING AFTER ALL THE INCOME TAX MATTERS OF THE PETITIONER WAS NOT WELL DURING THE FIRST FORTNIGHT OF AUGUST 2019 AND THEREFORE HE COULD CONSULT THE ADVOCATE ON 20 TH AUGUST 2019. DURING DISCUSSIONS IT TRANSPIRED THAT AN APPEAL ALSO LIES AGAINST THE ORDER OF THE PR. CIT - 2 SETTING ASIDE THE ASSESSMENT MADE ORIGINALLY. THE APPEAL WAS GOT PREPARED ON 24/08/2019 AND THE SAME IS BEING FILED BEFORE THE HONBLE ITAT ON 26/ 08/2019 (24 TH AND 25 TH AUGUST 2019 BEING CLOSED HOLIDAYS FOR THE HONBLE TRIBUNAL ON ACCOUNT OF SATURDAY AND SUNDAY). THERE IS A DELAY OF 84 DAYS. THE PETITIONER HUMBLY SUBMITS THAT THE DELAY IS FOR THE REASONS SUBMITTED ABOVE WHICH ARE BEYOND THE CONTR OL OF THE PETITIONER AND IS NOT INTENTIONAL. THE PETITIONER THEREFORE PRAYS THAT THE HONBLE INCOME TAX APPELLATE TRIBUNAL TO KINDLY CONDONE THE DELAY AND PASS APPROPRIATE ORDERS GRANTING RELIEF AS PRAYED FOR. 4. ON PERUSAL OF THE AFFIDAVIT FILED BY THE ASSESSEE WE FIND THAT THE DELAY OF 84 DAYS IN FILING OF THE ASSESSEES APPEAL BEFORE THE TRIBUNAL 3 HAS OCCURRED BECAUSE OF ILL HEALTH OF THE ASSESSEES HUSBAND DUE TO WHICH THE ASSESSEE COULD NOT APPROACH HIS COUNSE L . THEREFORE CONSIDERING THE PRAYER OF THE ASSESSEE IN THE INTEREST OF JUSTICE WE HEREBY CONDONE THE DELAY OF 84 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL AND PROCEED TO ADJUDICATE THE APPEAL ON MERITS. 5 . AT THE OUTSET THE LD. AR FOR THE ASSESSEE PLACED BEFORE US LETTER DATED 02/03/2021 AND SUBMITTED THAT SU BSEQUENT TO THE ORDER PASSED BY THE LD.CIT U/S.263 OF THE ACT THE ASSESSEE GOT RELIEF ON MERITS BEFORE THE LD CIT (A) . IT WAS T HEREFORE SUBMITTED THAT THE ASSESSEE DESIRES TO WITHDRAW HER PRESENT APPEAL. THE RELEVANT PORTION FROM THE ASSESSEES LETTER (SUPRA) IS EXTRACTED HEREIN BELOW FOR REFERENCE: - IT IS SUBMITTED THAT ON RECEIPT OF THE ORDER U/S. 263 OF THE IT ACT THE ASSESSING OFFICER I.E INCOME TAX OFFICER WARD - 2(4) HYDERABAD PASSED AN ORDER U/S. 143(3) R.W.S 263 ON 28/06/2015 AND DETERMINED THE TOTAL INCOME AT RS. 1 28 19 437/ - . AGAINST THE SAID ORDER THE APPELLANT FILED AN APPEAL BEFORE THE HONBLE CIT (A). VIDE THE ORDER NO. ITA NO. 1359 6/2019 - 20/CIT (A) - 2 DATED 29/05/2020 DECIDED THE APPEAL. IN THE SAID APPEAL THE LD CIT (A) ALLOWED THE GROUND AS MENTIONED IN PAGE 22 OF THE ORDER. COPIES OF THE ORDERS OF THE ASSESSING OFFICER AND THE LD. CIT (A) ARE SUBMITTED. IN VIEW OF THE ORDER O F THE LD. CIT (A) THE APPELLANT SUBMITS THAT THERE IS NO GRIEVANCE AGAINST THE ORDER U/S. 263 AND REQUESTS THE HONBLE INCOME TAX APPELLATE TRIBUNAL TO KINDLY TREAT THE APPEAL AS REDUNDANT. 6 . ON PERUSAL OF THE LETTER DATED 02 /03/2021 FILED BY THE ASSE SSEE SEEKING PERMISSION TO WITHDRAW HER PRESENT APPEAL WE FIND IT APPROPRIATE TO DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAW . IT IS ORDERED ACCORDINGLY. 4 7 . IN THE RESULT APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN . PRONOUNCED IN THE OPEN COURT ON THE 05 TH MAY 2021. SD/ - SD/ - (S.S. GODARA) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD DATED: 05 TH MAY 2021. OKK COPY TO: - 1) T. KARUNASREE PLOT NO.19 ROAD NO.2 VASAVI COLONY KOTHAPET HYDERABAD 500 035. 2) INCOME TAX OFFICER WARD - 2(4) SIGNATURE TOWERS OPP. BOTANICAL GARDEN KOTHAGUDA HYDERABAD. 3) THE PR. CIT - 2 HYDERABAD. 4) THE DR ITAT HYDERABAD 5) GUARD FILE