BRIGHTCOM GROUP LIMITED (FORMERLY KNOWN AS LYCOS INTERNET LIMITED ),HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD

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ITA 1194/HYD/2019Status: DisposedITAT Hyderabad18 March 2021AY 2014-153 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal followed a co-ordinate bench decision holding that an appeal should be deemed properly filed upon payment of admitted tax. The appeal was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine for non-payment of self-assessment tax. The assessee later paid the defaulted amount and argued for the admission of its appeal.

What were the issues?

Whether an appeal dismissed for non-payment of self-assessment tax can be admitted after the tax has been paid. The applicability of the principle that an appeal is properly filed upon payment of admitted tax.

Which sections of the Income-tax Act were involved?

Section 140A,Section 208,Section 219

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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

Before: SHRI S.S.GODARA & SHRI LAXMI PRASAD SAHU

Assessment Year: 2014-15 Brightcom Group Limited, ACIT, Circle-16(1), (earlier known as Lycos Internet Vs HYDERABAD Limited), HYDERABAD [PAN: AAACL5827B] (Appellant) (Respondent) For Assessee : Shri P.Murali Mohana Rao, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 17-02-2021 Date of Pronouncement : 18-03-2021 O R D E R PER S.S.GODARA, J.M. : This assessee’s appeal for AY.2014-15 arises from the CIT(A)-4, Hyderabad’s order dated 28-09-2018 passed in appeal No.10193/17-18/ACIT, Cir.16(1)/CIT(A)-4/Hyd/18-19 in proceedings u/s.144 r.w.s.147 of the Income Tax Act, 1961 [in short, ‘the Act’]. Heard both parties. Case file perused.

2.

It transpires at the outset with the able assistance of both the parties that the CIT(A) has declined the assessee’s appeal in limine for the reason that it had not paid self- assessment tax of Rs.4,36,52,738/- u/s.140A or advance tax u/s.208 & 219 of the Act; respectively.

3.

Learned counsel’s only argument during the course of hearing is that the assessee has now paid the default amount of tax and therefore, it is very much entitled for admission of its lower appeal. We notice in this factual backdrop that tribunal’s co-ordinate bench decision in Shamraj Moorjani Vs. DCIT (2005) 93 TTJ (Hyd) 927 takes into consideration various case law i.e., i. CIT Vs. Filmistan Ltd., [42 ITR 163] (SC); ii. Anil Sanghi Vs. ACIT (2003) [85 ITD 73]; (ITAT, Delhi, Special Bench); iii. Mela Ram and Sons Vs. CIT [29 ITR 607] (SC); to hold that appeals filed before the CIT(A) should be deemed as properly filed on the date of payment of admitted tax on returned income, though the memo of appeal was presented within time and all that remains for consideration before the CIT(A) is whether the delay ought be condoned or not. We follow the very course of action herein as well and restore the assessee’s instant appeal back to the CIT(A) for his afresh appropriate adjudication in above terms. The assessee shall appear on or before 31-08-2021 with all the details of payments of tax due, at its own risk and responsibility.

4.

This assessee’s appeal is treated as allowed for statistical purposes in above terms.

Order pronounced in the open court on 18th March, 2021

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