K.Chandrashekar Reddy , Bellary v. The Principal Commissioner of Income Tax , Kalaburagi

ITA 316/BANG/2019 | 2010-2011
Pronouncement Date: 17-03-2021 | Result: Dismissed

Appeal Details

RSA Number 31621114 RSA 2019
Assessee PAN AFYPR4593J
Bench Bangalore
Appeal Number ITA 316/BANG/2019
Duration Of Justice 2 year(s) 26 day(s)
Appellant K.Chandrashekar Reddy , Bellary
Respondent The Principal Commissioner of Income Tax , Kalaburagi
Appeal Type Income Tax Appeal
Pronouncement Date 17-03-2021
Appeal Filed By Assessee
Tags VSVS
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 17-03-2021
Date Of Final Hearing 17-03-2021
Next Hearing Date 17-03-2021
Last Hearing Date 13-08-2020
First Hearing Date 11-12-2019
Assessment Year 2010-2011
Appeal Filed On 21-02-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K. JUDICIAL MEMBER IT A NO S . 315 & 316 /BANG/2019 ASSESSMENT YEAR S : 2009 - 10 & 2010 - 11 K. CHANDRASHEKAR REDDY PLOT NO.31 SBI COLONY NEAR HOUSING BOARD WATER TANK GANDHINAGAR BELLARY 583 101. PAN: AFYPR 4593J VS. THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYKAR BHAVAN SEDAM ROAD KALABURGI 585 105. APPELLANT RESPONDENT APPELLANT BY : S HRI B S B A LACHANDR AN ADVOCATE RESPONDENT BY : MS. NEERA MALHOTRA C IT(DR)(ITAT ) BENGALURU. DATE OF HEARING : 17 .0 3 .202 1 DATE OF PRONOUNCEMENT : 17 .0 3 .202 1 O R D E R PER CHANDRA POOJARI ACCOUNTANT MEMBER THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS BOTH DATED 16.01.2017 OF THE PR. CIT KALAB URAGI PASSED U/S. 263 OF THE INCOME-TAX ACT 1961 [THE ACT] RELATING TO ASSESSMENT YEARS 2009-10 & 2010-11. 2. THERE IS A DELAY OF 402 DAYS IN FILING THE APPEA LS BEFORE THE TRIBUNAL. IN THE PETITIONS FOR CONDONATION OF DELAY IT IS SU BMITTED THAT A NOTICE DATED 9.8.2016 WAS RECEIVED PROPOSING TO REVISE THE ASSES SMENT ORDER U/S. 143(3) R.W.S. 263 DATED 27.3.2015 WHICH WAS COMPLE TED IN ACCORDANCE WITH THE FIRST REVISIONARY ORDER U/S. 263 PASSED BY THE CIT VIDE ORDER DATED 24.3.2014. THE ASSESSEE APPEARED BEFORE THE CIT AN D SUBMITTED THAT ITA NO.315/BANG/2019 PAGE 2 OF 3 FRESH ASSESSMENT ORDER COULD NOT BE SUBJECTED TO RE VISION U/S. 263 AS HELD BY THE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT V. NEW MANGALORE PORT TRUST (2016) 382 ITR 434 (KAR) . HOWEVER ON RECEIVING NOTICES FROM THE AO FOR FRESH ASSESSMENT PROCEEDINGS AGAIN THE ASSE SSEE ON ENQUIRY WITH THE AO CAME TO KNOW THAT THE IMPUGNED ORDER DATED 1 6.1.2017 WAS PASSED BY THE PCIT REJECTING THE OBJECTIONS. THE A SSESSEE OBTAINED CERTIFIED COPIES OF THE IMPUGNED ORDER WHICH WERE S UPPLIED ON 16.11.2017 AND THEREAFTER THE APPEALS BEFORE THE TRIBUNAL WERE FILED ON 21.2.2019 CAUSING A DELAY OF 402 DAYS. IT WAS SUBMITTED THA T THE ASSESSEE WAS UNDER THE IMPRESSION THAT IF THE FIRST REVISIONARY ORDER WAS CANCELLED OR SET ASIDE IN APPEAL BEFORE THE TRIBUNAL THE SECOND REV ISIONARY ORDER WOULD NOT SURVIVE. HOWEVER THE TRIBUNAL WAS OF THE VIEW DUR ING THE HEARING IN THE OPEN COURT THAT THE APPEAL WAS INFRUCTUOUS SUBSEQUE NT TO REVISION BY THE IMPUGNED ORDER DATED 16.1.2017 AND IT IS THE SECOND ORDER U/S. 263 WHICH IS TO BE CONTESTED. IT IS SUBMITTED THAT THE DELA Y WAS UNINTENTIONAL AND DUE TO A MISTAKEN IMPRESSION WHICH IS A REASONABLE CAUS E FOR CONDONATION OF DELAY AS HELD BY THE HONBLE APEX COURT IN MOTILAL PADAMPAT SUGAR MILLS CO. LTD. V. STATE OF UP (1997) 118 ITR 326 AND COLLECTOR LAND ACQUISITION V. MST. KATIJI & ORS 167 ITR 471 (SC) . THUS IT WAS PRAYED THAT THE DELAY IN FILING THE APPEALS MAY BE CONDONED. 3. WE HAVE HEARD BOTH THE PARTIES AND CONSIDERED TH E REASONS FOR DELAY PUT FORTH BY THE ASSESSEE. WE ARE SATISFIED THAT THE DELAY WAS DUE TO REASONABLE CAUSE AND THEREFORE CONDONE THE DELAY IN FILING BOTH THE APPEALS BEFORE THE TRIBUNAL. 4. DURING THE COURSE OF HEARING OF THE APPEALS THE LD. COUNSEL FOR THE ASSESSEE SOUGHT ADJOURNMENT ON THE GROUND THAT THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME ACT (VSVS) 2020 BY FI LING THE APPLICATIONS IN FORM 1 & FORM 2. THE BENCH POINTED OUT THAT THE BANGALORE BENCHES IN SUCH CASES IS DISMISSING THE APPEAL AS WITHDRAWN W ITH LIBERTY TO SEEK ITA NO.315/BANG/2019 PAGE 3 OF 3 RECALL OF THE ORDER TO WHICH THE LD. COUNSEL FOR T HE ASSESSEE AGREED. ACCORDINGLY THE APPEALS ARE DISMISSED AS WITHDRAWN . HOWEVER THE ASSESSEE IS AT LIBERTY TO SEEK RECALL OF THIS ORDER IN THE EVENT OF NON-RECEIPT OF FORM NO.3 OR FOR ANY SUCH REASON UNDER THE VSVS . 3. IN THE RESULT THE APPEALS ARE DISMISSED AS W ITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THIS 17 TH DAY OF MARCH 2021. SD/- SD/- ( GEORGE GEORG E K. ) ( CHANDRA POOJARI ) JU DICIAL MEMBER ACCOUNTANT MEMBER BANGALORE DATED THE 17 TH MARCH 2021. / DESAI S MURTHY / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ITAT BANGALORE. BY ORDER ASSISTANT REGISTRAR ITAT BANGALORE.