Vijaya Durga Estates Private Limited , Hyderabad v. Income Tax Officer, Ward-17(4), Hyderabad

ITA 339/Hyd/2019 | 2014-2015
Pronouncement Date: 25-03-2021 | Result: Dismissed

Appeal Details

RSA Number 33922514 RSA 2019
Assessee PAN AABCV1662P
Bench Hyderabad
Appeal Number ITA 339/Hyd/2019
Duration Of Justice 2 year(s) 26 day(s)
Appellant Vijaya Durga Estates Private Limited , Hyderabad
Respondent Income Tax Officer, Ward-17(4), Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 25-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB-A
Tribunal Order Date 25-03-2021
Date Of Final Hearing 23-03-2021
Next Hearing Date 23-03-2021
Last Hearing Date 30-01-2020
First Hearing Date 18-02-2021
Assessment Year 2014-2015
Appeal Filed On 01-03-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA JUDICIAL MEMBER AND LAXMI PRASAD SAHU ACCOUNTANT MEMBER ITA NO. 339 /H/201 9 A SSESSMENT Y EAR : 2014 - 15 VIJAYA DURGA ESTATES PVT. LTD. HYDERABAD. PAN A A BCV 1662 P VS. INCOME - TAX OFFICER WARD 17(4) HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SH RI P. VINOD REVENUE BY: S MT. ANJALA SAHU DATE OF HEARING: 2 3 /0 3 /2021 DATE OF PRONOUNCEMENT: 25 / 0 3 /2021 O R D E R PER BENCH: T H IS APPEAL FILED BY THE ASSESSEE FOR AY 20 1 4 - 15 I S DIRECTED AGAINST CIT(A) - 5 HYDERABADS ORDER DATED 1 6 / 11 /201 8 INVOLVING PROCEEDINGS U/S 14 4 OF THE INCOME TAX ACT 1961 ; IN SHORT THE ACT. 2. WE NOTICE AT THE OUTSET THAT ASSESSEES INSTANT APPEAL SUFFERS FROM 38 DAYS DELAY IN FILING . THE LD. COUNSEL SUBMITTED THAT THERE W AS A DELAY IN COLLECTING THE ITA NO. 339 /HYD/ 20 1 9 M/S VIJAYA DURGA ESTATES PVT. LTD. HYD . : - 2 - : DOCUMENTS FROM THE DEPARTMENT CAUSED THE IMPUGNED DELAY IN FILING OF THE INSTANT APPEAL. CASE LAW COLLECTOR LAND ACQUISITION VS MST. KATIJI & ORS 1987 AIR 1353 (SC) AND UNIVERSITY OF DELHI VS. UNION OF INDIA CIVIL APPEAL NO . 9488 & 9489/2019 DATED 17 DECEMBER 2019 HOLD THAT S UCH A DELAY; SUPPORTED BY COGENT REASONS DESERVES TO BE CONDONED SO AS TO MAKE WAY FOR THE CAUSE OF SUBSTANTIAL JUSTICE. WE ACCORDINGLY HOLD THAT ASSESSEES IMPUGNED DELAY OF 38 DAYS IS NEITHER INTENTIONAL NOR DELIBERATE BUT DUE TO THE CIRCUMSTANCES BEYO ND ITS CONTROL. THE SAME STANDS CONDONED. CASE IS NOW TAKEN UP FOR ADJUDICATION ON MERITS. 3. AT THE OUTSET LD. AR SUBMITTED BEFORE US THAT THE ASSESSEE DESIRES TO AVAIL VIVAD SE VISWAS SCHEME. HE FURTHER SUBMITTED THAT THE ASSESSEE COULD NOT FILE FOR M NO.1 & 2 DUE TO PAUCITY OF TIME HOWEVER HE ASSURED THE BENCH THAT THE FORM NO.1&2 SHALL BE FILED SHORTLY. 4 . THE LD. DR SUBMITTED THAT IF THE ASSESSEE DESIRES TO AVAIL THE VIVAD SE VISHWAS SCHEME 2020 THE REVENUE HAS NO OBJECTION. ITA NO. 339 /HYD/ 20 1 9 M/S VIJAYA DURGA ESTATES PVT. LTD. HYD . : - 3 - : 5 . HAVING HEARD BO TH THE PARTIES THROUGH VIDEO CONFERENCE WE ARE INCLINED TO TREAT THE INSTANT 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 DAT ED 13/10/2020 WHEREIN IT WAS HELD AS UNDER: - 3. THE LEARNED COUNSEL FOR THE RESPONDENT / ASSESSEE ON INSTRUCTIONS SUBMITTED THAT THE RESPONDENT / ASSESSEE INTENDS TO AVAIL THE BENEFIT OF VIVAD SE VISHWAS SCHEME (VVS SCHEME FOR BREVITY) AND IN THIS REGAR D THE ASSESSEE IS TAKING STEPS TO FILE THE APPLICATION / DECLARATION IN FORM NO.1. . .. 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 ASSESS EE UNDER SECTION 4 OF THE SAID ACT IS NOT IN FAVOUR OF THE ASSESSEE. IF SUCH A PRAYER IS MADE 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 REQU EST MADE BY THE ASSESSEE BY FILING A MISCELLANEOUS PETITION FOR RESTORATION THE REGISTRY SHALL PLACE SUCH PETITION BEFORE THE DIVISION BENCH FOR ORDERS. 8. IN THE LIGHT OF THE ABOVE WE DIRECT THE RESPONDENT / ASSESSEE TO FILE FORM NO.1 ON OR BEFORE 09/11 /2020 AND THE COMPETENT AUTHORITY HTTP://WWW.JUDIS.NIC.IN5/6 T.C.A.NO.694 OF 2019. ITA NO. 339 /HYD/ 20 1 9 M/S VIJAYA DURGA ESTATES PVT. LTD. HYD . : - 4 - : ACCORDINGLY WE HEREBY DISMISS THE INSTANT APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER WE ALSO MAKE IT CLEAR THAT IF THE ASSESSEES CASE IS NOT ACCEPTED IN THE VIVAD - SE - VISHWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE REASON ON A SUBSEQUENT DATE THEN THE ASSESSEE SHALL BE AT LIBERTY TO FILE MISCELLANEOUS PETITION BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE IT S APPEAL. IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT ASSESSEES APPEAL S ARE DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 25 TH MARCH 2021 . SD/ - SD/ - (S . S . GODARA) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD DATED : 25 TH MARCH 20 2 1 . KV ITA NO. 339 /HYD/ 20 1 9 M/S VIJAYA DURGA ESTATES PVT. LTD. HYD . : - 5 - : C OPY TO : 1 M/S VIJAYA DURGA ESTATES PVT. LTD. 4 - 1 - 6/1 BLOCK A EDEN BAGH ROAD RAMKOTI HYDERABAD - 01 2 ITO WARD 17(4) SIGNATURE TOWERS OPP. BOTANICAL GARDEN KONDAPUR HYDERABAD - 84 3 CIT(A) 5 HYDERABAD 4 ADD. CIT RANGE 17 HYDERABAD. 5 ITAT DR HYDERABAD 6 GUARD FILE.