Income Tax Appellate Tribunal - Hyderabad
Srinivasa Civil Works Pvt.Ltd., Hyd, ... vs Acit, Circle-3(2), Hyd, Hyderabad on 18 January, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD BENCHES "A", HYDERABAD
BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER
AND
SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER
ITA No. Asst. Year Appellant Respondent
Deputy
1303/Hyd/15 2011-12 Commissioner of
Srinivasa Civil Income Tax,
Works Pvt. Ltd., Circle-3(2),
HYDERABAD HYDERABAD
[PAN: AAECS1716J] Asst. Commissioner
1304/Hyd/15 2010-11 of Income Tax,
Circle-3(2),
HYDERABAD
For Assessee : Shri T. Chaitanya Kumar, AR
For Revenue : Shri P. Chandra Sekhar, DR
Date of Hearing : 10-01-2017
Date of Pronouncement : 18-01-2017
ORDER
PER B. RAMAKOTAIAH, A.M. :
These two appeals are by assessee against the order(s) of the Commissioner of Income Tax (Appeals)-3, Hyderabad dated 13-02-2015 for AY. 2011-12 & 31-12-2014 for AY. 2010-11.
2. The issue in these appeals is with reference to estimation of income at 8% after rejecting the Books of Account, which assessee has accepted before the Assessing Officer (AO). Ld.CIT(A) after examining the assessment record, dismissed the appeals as the I.T.A. Nos. 1303 & 1304/Hyd/2015 :- 2 -: Srinivasa Civil Works Pvt. Ltd., estimation at 8% is not only agreed but also supported by various orders of the ITAT. Further, Ld.CIT(A) also held that assessee does not have a right of appeal against an agreed addition following various Co-ordinate Bench decisions, as listed in para 8 of the order.
3. Assessee has preferred the appeals of the above orders with delay. The appeals were filed on 17-11-2015 without any condonation application seeking condonation of the delay in filing the appeals. The Registry has noted that the appeal for the AY. 2010-11 was filed with a delay of 320 days and appeal for AY. 2011-12 was filed with a delay of 217 days. After issuing the defective notices, assessee filed the relevant condonation petitions U/s. 253(5) of the Income Tax Act on 23-03-2016 seeking condonation of 277 days and 320 days respectively. However, condonation petitions were defective again in the sense that para 4 of the affidavit mentions that the company became aware of the impugned order in the month of November, 2016, whereas the affidavit was dt. 23-03-2016. Moreover, in para 3 of the affidavits, the orders of the Ld.CIT(A) was stated as order dt. 31-12-2014 for both the years, whereas the date applies only to AY. 2010-11. In para 5 of the affidavit, the delay was reckoned from the date of order at 261 days but the delay of 320 days was mentioned in para 6 in the AY. 2010-11.
3.1. Thus, as there are various mistakes in the affidavit, these are again pointed out to the Ld. Counsel who admitted to file the revised petitions and also rectify other defects which were originally noted. The cases were adjourned from 11-01-2016 repeatedly and I.T.A. Nos. 1303 & 1304/Hyd/2015 :- 3 -: Srinivasa Civil Works Pvt. Ltd., finally chance was given on 13-10-2016. As the Bench did not function on that date, the case was adjourned to 10-01-2017. In spite of repeated postings of the appeal memos as defective appeals for dismissal in all the dates, assessee has neither taken any steps to rectify the defects in the appeal memos nor filed any proper petitions for condonation of delay. Considering the merits of the issue agitated by assessee, being appeals on agreed addition and also the appeal memos being defective, we are of the opinion that assessee is not interested in prosecuting the appeals. It is already established law that filing of an appeal memo alone does not give any right to appeal. Keeping the principles on the issue and the fact that appeal memos are defective, the same are dismissed.
4. In the result, both the appeal memos of assessee are dismissed.
Order pronounced in the open court on 18th January, 2017 Sd/- Sd/-
(P. MADHAVI DEVI) (B. RAMAKOTAIAH)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Hyderabad, Dated 18th January, 2017
TNMM
I.T.A. Nos. 1303 & 1304/Hyd/2015
:- 4 -: Srinivasa Civil Works Pvt. Ltd.,
Copy to :
1. Srinivasa Civil Works Pvt. Ltd., C/o. T. Chaitanya Kumar, Advocate, Flat No. 409, Metro Residency, Rajbhavan Road, Somajiguda, Hyderabad.
2. Dy. Commissioner of Income Tax, Circle-3(2), Hyderabad.
3. Asst. Commissioner of Income Tax, Circle-3(2), Hyderabad.
4. CIT (Appeals)-3, Hyderabad.
5. CIT-3, Hyderabad.
6. D.R. ITAT, Hyderabad.
7. Guard File.