SERENE COUNTY OWNERS WELFARE ASSOCIATION,HYDERABAD vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

We notice that there was a delay of 218 days in filing both these appeals and assessee submitted a petition for condonation of delay stating as under: & 349/Hyd/18 AY 2011-12, 2012-13 Serene County Owners Welfare Association, Hyd.

PETITION REQUESTING FOR CONDONATION OF DELAY “For the assessment year under consideration, the assessee Society filed its return of income on 30.07.2011 declaring NIL income. The Assessing Officer passed the assessment order u/s 143(3) rws 147 on 19.02.2015 determining the total income at Rs.54,97,270/-. Later, the Assessing Officer also passed penalty order u/s 271(1) (c) of the I.T.Act dated 31.08.2016 levying a penalty of Rs.15,50,000/-. The appeal filed by the petitioner u/s 271(1)(c) was decided by the Commissioner of Income Tax (Appeals)-2, Hyderabad vide appellate order in dated 18.05.2017. The appeal before the Hon'ble Income tax Appellate Tribunal was filed on 20.02.2018 with a delay of 218 days. In this regard the petitioner humbly submits that the appellate order which was passed on 09.05.2017 was served on the Chartered Accountants who were entrusted with the work of filing of appeals. The Chartered Accountants to whom the work of filing of the appeal before the Commissioner of Income Tax was entrusted did neither informed the petitioner about passing of the order by the CIT (A) nor the future course of action to be taken in the matter. In the meantime, there was a change in the management committee and the Treasurer appointed by the new committee also resigned within a period of 3 months and a new Treasurer was again appointed. Thereafter, it was ascertained that the appellate order was passed. Subsequently, the new management approached the Advocate and filed the appeal before the Hon 'ble Income Tax Appellate Tribunal on 20.02.2018. In the process there was a delay of 218 days in filing the appeal. The reasons submitted above are beyond the control of the assessee and is not intentional. The petitioner, therefore, prays the Hon'ble Commissioner of Income Tax (A) to kindly condone the delay and pass appropriate orders in the matter.”

Having regard to rival contentions, we are satisfied that the delay was neither willful nor wanton and was beyond the control of assessee. Therefore, we condone the delay and proceed with the adjudication of appeals.

The Ld. AR submitted before us that the assessee does not want to pursue the appeal as it has already filed forms I & II under & 349/Hyd/18 AY 2011-12, 2012-13 Serene County Owners Welfare Association, Hyd. the “Direct Tax Vivad Se Vishwas Act, 2020” scheme and assessee has also been issued Form 3 from the Pr.CIT, Hyderabad. Therefore, consequent to the same, the assessee desires to withdraw the appeals before the Tribunal. Hence it was pleaded, that the appeals of the assessee may be treated as withdrawn.

The Ld. DR conceded to the request of the Ld. AR.

After hearing both the parties, according to the request of the assessee and its Ld. AR, we hereby allow the appeals of the assessee to be withdrawn. We also make it clear that the assessee shall be at liberty to approach the Tribunal within the stipulated time as provided under the Act, in order to reinstate the appeals, if the application with respect to Vivad se Vishwas scheme is rejected.