DCIT, Central Circle-2(4), Hyderabad, Hyderabad v. DHV Projects Private Limited, Hyderabad, Hyderabad

ITA 784/HYD/2017 | 2007-2008
Pronouncement Date: 17-03-2021 | Result: Dismissed

Appeal Details

RSA Number 78422514 RSA 2017
Assessee PAN AACCD2643P
Bench Hyderabad
Appeal Number ITA 784/HYD/2017
Duration Of Justice 3 year(s) 10 month(s) 12 day(s)
Appellant DCIT, Central Circle-2(4), Hyderabad, Hyderabad
Respondent DHV Projects Private Limited, Hyderabad, Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 17-03-2021
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB-B
Tribunal Order Date 17-03-2021
Date Of Final Hearing 10-03-2021
Next Hearing Date 10-03-2021
Last Hearing Date 11-05-2018
First Hearing Date 05-11-2020
Assessment Year 2007-2008
Appeal Filed On 05-05-2017
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER AND SHRI S.S. GODARA JUDICIAL MEMBER 784/HYD/2017 A.Y. 2007 - 08 DCIT CENTRAL CIRCLE - 2(4) HYDERABAD. VS. DHV PROJECTS PRIVATE LIMITED HYDERABAD. PAN: AACCD 2643 P (APPELLANT) (RESPONDENT) ITA NO. 1341/HYD/2018 A.Y. 2007 - 08 DHV PROJECTS (P) LIMITED HYDERABAD. PAN: AACCD 2643 P VS. ACIT CENTRAL CIRCLE - 7 HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI MOHD. AFZAL REVENUE BY: SHRI Y.V.S.T. SAI CIT - DR DATE OF HEARING: 10/03/2021 DATE OF PRONOUNCEMENT: 17 /03/2021 ORDER PER A. MOHAN ALANKAMONY A.M: THE CAPTIONED APPEAL ITA NO. 784/HYD/2017 IS FILED BY THE REVENUE AND ITA NO. 1341/HYD/2018 IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT (A) - 1 GUNTUR IN APPEAL NO. 2547/CIT(A) - 2 1/GNT/2011 - 12 DATED 31/12/2016 PASSED U/S. 143(3) R.W.S 153C AND U /S. 250(6) OF THE ACT FOR THE A.Y. 2007 - 08 . 2. AT THE OUTSET LD. AR SUBMITTED BEFORE US THAT THERE IS A DELAY OF 481 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL. IN THIS REGARD THE ASSESSEE HAD FILED AN AFFIDAVIT SEEKING CONDONATION OF DELAY WHEREIN THE REASONS FOR NOT FILING THE APPEAL WITHIN THE PRESCRIBED TIME LIMIT WAS EXPLAINED. FOR REFERENCE THE RELEVANT PORTION FROM THE AFFIDAVIT IS EXTRACTED HEREIN BELOW: - .. 5.THE APPEAL MEMO OF THE DEPARTMENT WAS RECEIVED BY THE ADVOCATE WHO WAS LO OKING AFTER OTHER MATTERS OF THE ASSESSEE ON 12/04/2018. AFTER GOING THROUGH THE ORDER OF THE APPELLATE COMMISSIONER AND ALSO THE ASSESSMENT ORDER IT WAS ADVISED TO RAISE THE ISSUE OF SATISFACTORY NOTE TO BE RECORDED BY THE ASSESSING OFFICER OF THE SEARCH ED PERSON PRIOR TO ACQUIRING JURISDICTION TO INITIATE PROCEEDINGS U/S. 153C OF THE IT ACT. THEREFORE IMMEDIATELY AN APPLICATION WAS MADE TO THE ASSESSING OFFICER ON 17/04/2018. AS THE ISSUE OF RECORDING OF SATISFACTORY NOTE WAS NOT RAISED BEFORE THE AS SESSING OFFICER AND APPELLATE COMMISSIONER THEREFORE IT WAS ADVISED TO FILE A FRESH APPEAL RAISING THE GROUND BEFORE THE HONBLE ITAT FOR THE FIRST TIME. THEREFORE A FRESH APPEAL IS FILED 25/06/2018 WITH A DELAY OF 481 DAYS. 6. THE DELAY HAS TAKEN PLACE MAINLY ON ACCOUNT OF ASSESSEES INTENTION TO FILE A CROSS OBJECTION ON RECEIPT OF APPEAL MEMO FROM THE DEPARTMENT WHICH WAS RECEIVED ON 12/04/2018 WHICH WAS CHANGED AFTER RECEIVING THE APPEAL MEMO OF THE DEPARTMENT. IT WAS ADVISED TO THE ASS ESSEE TO FILE A FRESH APPEAL AS THE ISSUE INTENDED TO BE RAISED WAS NOT BEFORE THE FIRST APPELLATE AUTHORITY THEREFORE A FRESH APPEAL IS FILED BEFORE THE HONBLE BENCH ON 25/06/2018. THERE IS NO CONTUMACIOUS CONDUCT IN DELAYING THE APPEAL ON THE PART O F THE ASSESSEE. THE DELAY IS MAINLY ON ACCOUNT OF NOT GETTING PROPER ADVISE AT THE APPROPRIATE TIME. IN VIEW OF THE FACTS AND CIRCUMSTANCES THE HONBLE BENCH IS PLEADED TO CONDONE THE DELAY OF 481 DAYS TO DECIDE THE ISSUE ON MERITS. 3. ON PERUSAL OF THE AFFIDAVIT FILED BY THE ASSESSEE WE ARE OF THE VIEW THAT THE REASON FOR THE DELAY WAS DUE TO LACK OF PROPER GUIDANCE TO THE ASSESSEE IN RESPECT OF FILING THE APPEAL BEFORE THE TRIBUNAL. THOUGH THE REASONS EXPLAINED BY THE ASSESSEE CANNOT BE APPRECIATE D BEING A COMPANY AND HAVING IN HOUSE TAX PROFESSIONALS TO SEEK ADVICE SINCE THE ASSESSEE DESIRES TO AVAIL THE VIVAD - SE - VISHWAS SCHEME FOR THE A.Y. 3 2007 - 08 IN THE INTEREST OF JUSTICE WE HEREBY CONDONE THE DELAY OF 481 DAYS IN FILING THE APPEAL BEFORE TH E TRIBUNAL AND PROCEED TO HEAR THE APPEAL. 4 . AT THE OUTSET LD. AR SUBMITTED BEFORE US THAT THE ASSESSEE DESIRES TO AVAIL VIVAD SE VISWAS SCHEME FOR THE A.Y. 2007 - 2008 . HE FURTHER SUBMITTED THAT THE ASSESSEE COULD NOT FILE FORM NO.1 & 2 DUE TO PAUCITY OF TIME HOWEVER HE ASSURED THE BENCH THAT THE FORM NO.1&2 SHALL BE FILED SHORTLY. IT WAS THEREFORE PLEADED THAT THE INSTANT APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN AND THE REVENUES APPEAL MAY BE DISMISSED. 5 . THE LD. DR SUBMITTED BEFORE US THAT THE DEPARTMENT HAS NO OBJECTION IF THE ASSESSEE DESIRES TO WITHDRAW ITS APPEAL AS THE ASSESSEE DESIRES TO OPT VIVAD - SE - VISHWAS SCHEME. HE FURTHER SUBMITTED THAT IF THE APPEAL OF THE REVENUE IS TO BE DISMISSED THEN LIBERTY MAY BE GRANTED TO REINSTATE THE APPEAL OF THE REVENUE IF THE APPLICATION FILED BY THE ASSESSEE FOR AVAILING THE BENEFIT UNDER VIVAD - SE - VISHWAS SCHEME IS REJECTED BY THE REVENUE SUBSEQUENTLY. 6 . HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE WE ARE INCLINED TO TREA T THE APPEAL OF THE ASSESSEE AS WITHDRAWN RELYING ON THE DECISION OF THE HONBLE HIGH COURT OF MADRAS IN THE CASE OF DCIT VS. 4 M/S. KEYARAM HOTELS P. LTD IN T.C.A. NO. 694 OF 2019 DATED 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 REGARD 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 ASSESSEE 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 REQUEST MADE BY THE ASSESSEE BY FILING A MISCELLANEOUS PETITION FOR RESTORAT ION 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. ACCORDINGLY WE HEREBY DISMISS THE INSTANT APPEAL OF THE ASSESSEE FOR THE A.Y. 2007 - 08 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 AND THE REVENUE AS REQUESTED BY THE LD.AR & LD. DR SHALL BE A T LIBERTY TO FILE MISCELLANEOUS PETITION/S BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THEIR RESPECTIVE APPEAL. IT IS ORDERED ACCORDINGLY. 5 7 . IN THE RESULT APPEAL OF THE ASSESSEE AS WELL AS THE APPEAL OF THE REVENUE A RE DISMISSED. PRONOUNCED IN THE OPEN COURT ON 17 TH MARCH 2021. SD/ - SD/ - (S.S. GODARA) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD DATED: 17 TH MARCH 2021. OKK COPY TO: - 1) M/S. DHV PROJECTS PRIVATE LIMITED OPP. SILICON COUNTY BHASKARA TOWERS HYDERABAD. (II) DHV PROJECTS (P) LTD C/O. MOHD. AFZAL ADVOCATE 11 - 5 - 465 SHERSONS RESIDENCY FLAT NO. 402 CRIMINAL COURT ROAD RED HILLS HYDERABAD 500 004. 2) DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 2(4) 6 TH FLOOR AAYAKAR BHAVAN BASHEERBAGH HYDERABAD 500 004. (II) THE INCOME TAX OFFICER WARD - 17(1) SIGNATURE TOWERS KONDAPUR HYDERABAD. 3) THE CIT (A) - 1 GUNTUR. 4) THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) HYDERABAD. 5) THE DR ITAT HYDERABAD. 6) GUARD FILE