INCOME TAX OFFICER, WARD-2(4), HYDERABAD vs. T.NARASIMHA RAO, HYDERABAD

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ITA 376/HYD/2020Status: DisposedITAT Hyderabad17 March 2022AY 2014-153 pages

In favour of the assessee: the Revenue'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, attributing it to circumstances beyond the Revenue's control. However, it dismissed the appeal on merits due to the low tax effect, as per CBDT circulars.

What were the facts?

The Revenue filed an appeal before the ITAT with a delay of 57 days, citing the COVID-19 pandemic and lockdowns as reasons. The assessee also brought to the Tribunal's notice that the tax effect in the appeal was below the threshold limit set by CBDT circulars for filing appeals.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the appeal should be dismissed due to low tax effect.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA & SHRI LAXMI PRASAD SAHU

For Appellant: Shri S. Rama Rao
For Respondent: Shri Sunil Goutham, Shri S. Rama Rao
Hearing: 16/03/2022Pronounced: 17/03/2022

O R D E R PER BENCH: This appeal filed by the Revenue for AY 2014-15 is directed against CIT(A) - 2, Hyderabad’s order dated 12/02/2020 involving proceedings u/s 143(3) r.w.s. 263 of the Income Tax Act, 1961 ; in short “the Act”.

2.

We notice at the outset that revenue’s instant appeal suffers from 57 days delay in filing before the ITAT. In this connection, the assessee has filed an affidavit, wherein, it was affirmed that due to the ongoing covid-19 pandemic

:- 2 -: Sri T. Narasimha Rao, Hyd. and consequent lockdown declared by the Govt of India and Stage Govt., caused the impugned delay in filing the appeal belatedly. We rely on 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 revenue’s impugned delay in filing this appeal 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 time of hearing it has been brought to our notice that as per the CBDT Circulars No.03/2018 dated 11.07.2018 and Circular No.17 of 2019 dated 9 th August, 2019, the tax limit for filing of appeal by the Revenue before the Tribunal has been fixed at Rs.50.00 lakhs. Since the tax effect in this appeal is less than Rs.50.00 lakhs, we are dismissing the same on account of low tax effect with the liberty to the Revenue to seek recall of the order, if any, of this case falls within the exceptions mentioned in the Circulars cited above.

:- 3 -: Sri T. Narasimha Rao, Hyd.

4.

In the result, Revenue’s appeal is dismissed in above terms. Pronounced in the open court on 17th March, 2022

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