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TMI Blog2023 (11) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... 020 and further direction to the Tribunal to revive the ITA No. 37/Hyd/2020. 2. The brief facts leading to filing of writ petition are as under: 3. The petitioner is the income tax assessee and filed income tax returns for the assessment year 2013-14 on 31.03.2015 declaring total taxable income of Rs. 5,20,576/-, which is derived from the life stocks, breds and stocks, Shreshta Bore Wells, Vasavi Ice Cream Parlour, construction of shed, water and other services and had paid tax of Rs. 79,240/-. The assessment of the petitioner was completed under Section 143(3) of the Income Tax Act on 31.03.2016 and the Assessing Officer (A.O.) made an addition of Rs. 22,00,000/- to the income declared by the petitioner i.e., Rs. 5,20,580/- and thus, rai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal with a prayer that the petitioner does not want to pursue the appeal since the petitioner filed Form-I and Form-II with the Department under the DTVSV and the reply from the Department is awaited. Considering the prayer of the petitioner, the Tribunal vide order dated 20.01.2021 permitted the petitioner to withdraw the appeal and further, granted liberty to petitioner to reinstate the appeal if the application filed by the petitioner under DTVSV scheme is rejected. The operative portion of the Tribunal was reproduced hereunder for ready reference. "4. After hearing both the parties, according to the request of the assessee and its learned A.R., I hereby allow the appeal of the assessee to be withdrawn. I also make it clear that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent-Department. 11. Learned counsel for petitioner would submit that due to unavoidable circumstances, petitioner could not pay the amount Rs. 5,75,026/- demanded by the Department vide Form-3 under DTVSV scheme within stipulated time. He further submitted that Tribunal erred in dismissing the application No. 52/Hyd/2023 and by wrongly relying on Section 254(2) of the Income Tax Act, as per which, an application for rectification of order of Tribunal has to filed within a period of six months. He further submitted that Section 254(2) has no application to the petition filed by the petitioner, which was filed for revival of the appeal vide ITA No. 37/Hyd/2020. He further submitted that the Tribunal itself vide its orders dated 20.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e date of receipt of order. Admittedly, the order was passed on 20.01.2021, whereas the application i.e., M.A. No. 52/Hyd/2023 was filed on 03.07.2023 and as such, there is no illegality in the order passed by the Tribunal in dismissing the said application and no ground is made out to interfere with the order dated 11.07.2023. 14. Admittedly, the Tribunal vide order dated 20.01.2021 granted liberty to the petitioner herein to approach the Tribunal to reinstate the appeal in case application submitted by the petitioner under DTVSV scheme is rejected. It is pertinent to note that the Tribunal had referred to Section 254(2) of the Act while dismissing M.A. No. 52/Hyd/20223, construing the time limit as six months as stipulated under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in the considered view of this bench, the petitioner should be afforded an opportunity to pursue his appeal, to meet the ends of justice or else he would be rendered remedy-less. 16. Since the application under Section 254(2) itself was not maintainable, using the inherent powers with the Tribunal, they should have treated the application under Section 254 (2) as one seeking revival of the appeal, in the light of the earlier order of the Tribunal dated 20.01.2021. 17. In the above factual matrix, the order dated 11.07.2023 passed by the Tribunal is set aside and consequently, the application under Section 254(2) is ordered to be treated as an application for revival of the appeal. The Appeal vide I.TA. No. 32/Hyd/2020 is restored and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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