MUTHYAM REDDY AMARAM,HYDERABAD vs. INCOME TAX OFFICER, WARD-11(4), HYDERABAD

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ITA 544/HYD/2020Status: DisposedITAT Hyderabad21 April 2021AY 2010-113 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to circumstances beyond the assessee's control. The appeal was then dismissed as withdrawn, allowing the assessee to seek revival if the scheme benefit is denied.

What were the facts?

The assessee filed an appeal with a delay of 188 days, attributing it to the COVID-19 lockdown. Subsequently, the assessee opted to avail the benefit under the 'Direct Tax Vivad Se Viswas Scheme-2020'.

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Whether the delay in filing the appeal should be condoned and whether the appeal should be dismissed as withdrawn due to opting for the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Section 147

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: Smt. S. Sandhya
For Respondent: Shri Rohit Mujumdar
Hearing: 08/04/2021Pronounced: 21/04/2021

O R D E R PER BENCH: This appeal filed by the assessee for AY 2010-11 is directed against CIT(A) - 1, Hyderabad’s order dated 20/11/2019 involving proceedings u/s 147 of the Income Tax Act, 1961 ; in short “the Act”.

2.

We notice at the outset that assessee’s instant appeal suffers from 188 days delay in filing. To this effect, the assessee filed petition for condonation along with a affidavit averring, inter-alia, therein that due to the :- 2 -: Muthyam Reddy Amaram, Hyderabad.

lockdown in the country due to covid - 19 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 188 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 received Form(s)-3 in tune thereto, which is placed on record 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 received Form(s)-3 in tune thereto, with a rider that it shall be very much open for the assessee to file for revival of this :- 3 -: Muthyam Reddy Amaram, Hyderabad.

case, if the settlement benefit under the scheme is denied to him for technical reasons. 5. In the result, assessee’s appeal is dismissed in above terms. Pronounced in the open court on 21st April, 2021.

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