CAMILLO JOSEPH LEMOS,HYDERABAD vs. INCOME TAX OFFICER (INTERNATIONAL TAXATION)-I, HYDERABAD

PDF · subscribers
ITA 1877/HYD/2017Status: DisposedITAT Hyderabad25 August 2021AY 2012-133 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal condoned the delay in filing the appeal. It then allowed the withdrawal of the appeal as the assessee chose to avail the Vivad-se-Vishwas Scheme.

What were the facts?

The assessee filed an appeal with a 19-day delay, attributing it to a communication gap. Subsequently, the assessee opted for the Direct Tax Vivad Se Viswas Scheme and requested to withdraw the appeal.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the appeal should be dismissed as withdrawn due to opting for the Vivad-se-Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES “B”: HYDERABAD

Before: SHRI SATBEER SINGH GODARA & LAXMI PRASAD SAHU

For Appellant: Shri AV Raghuram
For Respondent: Shri Rohit Mujumdar
Hearing: 23/08/2021Pronounced: 25/08/2021

O R D E R PER BENCH: This appeal filed by the assessee for AY 2013-14 is directed against CIT(A) - 10, Hyderabad’s, order dated 30/06/2017 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short “the Act”.

2.

We notice at the outset that assessee’s instant appeal suffers from 19 days delay in filing. To this effect, the assessee filed an affidavit wherein it was affirmed that due

:- 2 -: Camillo Joseph Lemos, Hyderabad . to communication gap between audit firm and him 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 such 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 assessee’s impugned delay of 19 days is neither intentional nor deliberate but due to the circumstances beyond its control. The same stands condoned. Case is now taken up for adjudication on merits.

3.

At the outset, the ld. counsel for the assessee submitted that the assessee has opted to avail the benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’ in prescribed Form No.1 & 2 and awaiting to receive Form(s)- 3 in tune thereto, and therefore, requested the Bench to permit to withdraw this appeal of the assessee.

4.

Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeal of the assessee as withdrawn since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and awaiting to receive Form(s)-3 in tune thereto, with a rider that it shall be very much open for the assessee to file for :- 3 -: Camillo Joseph Lemos, Hyderabad . revival of this case, if the settlement benefit under the scheme is denied to hi for technical reasons. 5. In the result, assessee’s appeal is dismissed in above terms. Pronounced in the open court on 25th August, 2021.

Recent GST High Court judgments

Search GST case law →