M/S DECCAN STRIPS AND TUBES PRIVATE LIMITED (FORMERLY KNOWN AS M/S.D.T.TUBES PRIVATE LIMITED),HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-17(1), HYDERABAD

PDF · subscribers
ITA 1936/HYD/2017Status: DisposedITAT Hyderabad05 April 2021AY 2009-104 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The tribunal dismissed the appeals as withdrawn because the assessee opted to avail the benefit under the 'Direct Tax Vivad Se Viswas Scheme-2020'. The assessee can seek revival if the scheme benefit is denied.

What were the facts?

The assessee filed appeals against CIT(A) orders for AYs 2009-10 to 2011-12. The appeals were filed with some delay, which was condoned by the tribunal.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA & LAXMI PRASAD SAHU

For Appellant: Shri Phanindra Susarla
For Respondent: Shri Sunil Kumar Pandey
Hearing: 26/03/2021Pronounced: 05/04/2021

O R D E R PER BENCH: These appeals filed by the assessee for AYs 2009-10 to 2011-12 are directed against CIT(A) - 5, Hyderabad’s separate orders, all dated 31/07/2017 involving proceedings u/s 143(3) rws 147 of the Income Tax Act, 1961 ; in short “the Act”.

:- 2 -: 1937 & 1760/Hyd/2017 M/s Deccan Strips and Tubes Pvt. Ltd., Hyderabad.

2.

We notice at the outset that assessee’s instant appeals suffer from 23 days delay in filing the appeals in & 1937/Hyd/2017 and 8 days delay in filing appeal in ITA no. 1760/Hyd/2017 respectively. To this effect, the assessee filed condonation petitions along with affidavits affirming, inter-alia, therein that at the relevant point of time its counsel who was looking after income-tax matter was ill which caused the impugned delay in filing of the instant appeals. 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 in filing the appeals is neither intentional nor deliberate but due to the circumstances beyond its control. The same stands condoned. Cases are now taken up for adjudication on merits.

:- 3 -: 1937 & 1760/Hyd/2017 M/s Deccan Strips and Tubes Pvt. Ltd., Hyderabad.

3.

At the outset, the ld. counsel for the assessee submitted that 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 for AY 2009-10 and awaiting to receive Form(s) 3 for AYs 2010-11 and 2011-12, and therefore, requested the Bench to permit to withdraw these appeals of the assessee. 3. Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeals 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 for AY 2009-10 and awaiting to receive Form No. 3 for AYs 2010-11 and 2011-12, with a rider that it shall be very much open for the assessee to file for revival of these cases, if the settlement benefit under the scheme is denied to it for technical reasons.

:- 4 -: 1937 & 1760/Hyd/2017 M/s Deccan Strips and Tubes Pvt. Ltd., Hyderabad.

4.

In the result, assessee’s appeals are dismissed in above terms. Pronounced in the open court on 5th April, 2021.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →