Gujjari Swapna , Shankarampet v. Income Tax Officer, Ward-1, Sangareddy

ITA 1510/Hyd/2019 | 2015-2016
Pronouncement Date: 15-03-2021 | Result: Dismissed

Appeal Details

RSA Number 151022514 RSA 2019
Assessee PAN EGHPS0849L
Bench Hyderabad
Appeal Number ITA 1510/Hyd/2019
Duration Of Justice 1 year(s) 5 month(s) 8 day(s)
Appellant Gujjari Swapna , Shankarampet
Respondent Income Tax Officer, Ward-1, Sangareddy
Appeal Type Income Tax Appeal
Pronouncement Date 15-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 15-03-2021
Date Of Final Hearing 09-03-2021
Next Hearing Date 09-03-2021
Last Hearing Date 23-12-2020
First Hearing Date 23-12-2020
Assessment Year 2015-2016
Appeal Filed On 07-10-2019
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH SMC HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER ITA NO. 1510/HYD/2019 A.Y. 2015 - 16 GUJJARI SWAPNA SHANKARAMPET. PAN: EGHPS 0849 L VS. INCOME TAX OFFICER WARD - 1 SANGAREDDY. (APPELLANT) (RESPONDENT) ASSESSEE BY: SMT. SREE LEKHA REVENUE BY: SHRI M.N. MURTHY NAIK DR DATE OF HEARING: 09/03/2021 DATE OF PRONOUNCEMENT: 15 /03/2021 ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 2 HYDERABAD IN APPEAL NO.10507/2017 - 18/CIT(A) - 2 DATED 20/12/2018 PASSED U/S. 143(3) R.W.S 250(6) OF THE ACT FOR THE A.Y. 2015 - 16. 2. AT THE OUTSET LD. AR SUBMITTED BEFORE ME THA T THERE IS A DELAY OF 204 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL. IN THIS REGARD THE LD. AR HAD FILED AN AFFIDAVIT SEEKING CONDONATION OF DELAY WHEREIN THE REASONS FOR NOT FILING THE APPEALS WITHIN THE PRESCRIBED TIME LIMIT WAS EXPLAINED. FOR REFE RENCE THE RELEVANT PORTION FROM THE AFFIDAVIT IS EXTRACTED HEREIN BELOW: - 2 .. THE ORDER OF THE LD. CIT(A) - 2 HYDERABAD DATED 20/12/2018 FOR A.Y. 2015 - 16 IN APPEAL NO. 10507/2017 - 18/CIT(A) - 2 WAS RECEIVED ON 16/01/2019 BY STAFF IN OFFICE WHO FORGOT TO INFORM ME. DURING JULY 2019 I HAVE RECEIVED A CALL FROM THE INCOME TAX DEPARTMENT FOR PAYMENT OF TAXES. I HAVE THEN ENQUIRED WITH MY TAX CONSULTANT SRI MALLIKARJUNA PATHI CHARTERED ACCOUNTANT WHO CHECKED ONLINE AND INFORMED ME THAT THE CIT(A) HAD PASSED THE ORDER IN DEC 2018. WE HAVE SEARCHED THE OFFICE IN THE THIRD WEEK OF SEPTEMBER WE FOUND THE ORDER AND HANDED OVER TO OUR TAX CONSULTANT. THE APPEAL PAPERS HAVE BEEN PREPARED AND GIVEN FOR MY SIGNATURES O N 03/10/2019. I HAVE SIGNED THE DOCUMENTS AND RETURNED TO THEM ON 4/10/2019 INCOME TAX APPELLATE TRIBUNAL WAS 17/03/2019 AND THERE IS A DELAY OF 204 DAYS IN FILING THE APPEAL. AS A RESULT THERE IS A DELAY IN FILING THE APPEAL BY 204 DAYS FOR THE REASON S STATE ABOVE. 3. ON PERUSAL OF THE AFFIDAVIT FILED BY THE ASSESSEE IT APPEARS THAT THE REASON FOR THE DELAY WAS DUE TO MISPLACEMENT OF THE CIT (A) S ORDER IN THE ASSESSEE S OFFICE. THOUGH SUCH NEGLIGENCE ON THE PART TH E ASSESSEE MAY NOT BE AN A PPR OPRIATE REASON FOR CONDONING THE DELAY IN FILING THE APPEAL HOWEVER SINCE THE ASSESSEE DESIRES TO AVAIL THE VIVAD - SE - VISHWAS SCHEME FOR THE A.Y. 201 5 - 1 6 IN THE INTEREST OF JUSTICE I HEREBY CONDONE THE DELAY OF 204 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL AND PROCEED TO HEAR THE APPEAL ON MERITS. 4 . AT THE OUTSET LD. AR SUBMITTED BEFORE ME THAT THE ASSESSEE DESIRES TO AVAIL VIVAD SE VISWAS SCHEME. SHE FURTHER SUBMITTED THAT THE ASSESSEE COULD NOT FILE FORM NO.1 & 2 DUE TO PAUCITY OF T IME HOWEVER SHE ASSURED THE BENCH THAT THE FORM NO.1&2 SHALL BE FILED SHORTLY. 3 5 . THE LD. DR SUBMITTED THAT IF THE ASSESSEE DESIRES TO AVAIL THE VIVAD SE VISHWAS SCHEME THE REVENUE HAS NO OBJECTION. 6 . HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE I AM INCLINED TO TREAT THE APPEAL 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 UND ER: 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 MA DE THE REGISTRY SHALL ENTERTAIN THE PRAYER WITHOUT INSISTING UPON ANY APPLICATION 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 S HALL PLACE SUCH PETITION BEFORE THE DIVISION BENCH FOR ORDERS. ACCORDINGLY I HEREBY DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN GRANTING LIBERTY TO THE ASSESSEE TO FILE MISCELLANEOUS PETITION BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THE APPEAL IF THE ASSESSEES CASE IS NOT ACCEPTED IN THE VIVAD - SE - VISHWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON. IT IS ORDERED ACCORDINGLY. 7 . IN THE RESULT APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4 PRONOUNCED IN THE OPEN COURT ON THE 15 TH MARCH 2021. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD DATED: 15 TH MARCH 2021. OKK COPY TO: - 1) SMT. GUJJARI SWAPNA C/O. M. ANANDAM & CO CHARTERED ACCOUNTANTS FLAT NO.7A SURYA TOWERS S.P. ROAD TELANGANA. 2) INCOME TAX OFFICER WARD - 1 SANGAREDDY.` 3) THE CIT (A) - 2 HYDERABAD. 4) THE PRINCIPAL COMMISSIONER OF INCOME TAX - 2 HYDERABAD. 5) THE DR ITAT HYDERABAD 6) GUARD FILE