DINESH DAGA,HYDERABAD V. ITO, WARD-5(1), HYDERABAD

MA 64/HYD/2024

AI Insights

The case involves Shri Dinesh Daga, the appellant, who filed a Miscellaneous Application under section 254(2) of the Income Tax Act, 1961, requesting the recall of an order dismissing his appeal due to a significant delay in filing. The appeal was initially dismissed because the condonation petition and affidavit explaining the delay were not filed. The assessee's representative argued that the omission was inadvertent and not intentional, seeking another opportunity to present the case. The Department Representative did not oppose the application but noted that the issue could be reconsidered if sufficient cause for the delay was shown. The Tribunal, considering the circumstances and in the interest of justice, decided to recall the earlier order and restore the appeal for a decision on its merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 472507 (ITAT-HYDERABAD)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SRINATH SADANALA
• Assessee Lawyers: S.RAMA RAO

Judgement Text

" आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER M.A No.64/Hyd/2024 (In ITA No.472/Hyd/2024) Assessment Year: 2012-13 Shri Dinesh Daga, Hyderabad, Telangana. PAN: AFIPD9465R Vs. Income Tax Officer, Ward 5(1), Hyderabad. (Appellant) (Respondent) Assessee by: Shri S. Rama Rao, Advocate. Revenue by: Sri Srinath Sadanala, Sr.D.R. Date of hearing: 28.02.2025 Date of pronouncement: 10.03.2025 O R D E R PER MADHUSUDAN SAWDIA, A.M.: The present Miscellaneous Application (“M.A.”) has been filed by Shri Dinesh Daga (“the assessee”) u/s.254(2) of the Income Tax Act, 1961 ('the Act') with a request to recall the order passed by this Tribunal in ITA No.472/Hyd/2024 dated 22.07.2024 (“the impugned order”). 2. At the outset, the Learned Authorised Representative (“Ld. AR”) submitted that, there was a delay of 539 days in filing of the appeal before the Tribunal and due to non-filing of the condonation petition and affidavit explaining the delay in filing of the appeal, the ITAT had dismissed the 2 MA No.64/Hyd/2024 appeal of the assessee. The Ld. AR further submitted that, non-filing of condonation petition was an inadvertent omission and was not intentional. Accordingly, the Ld. AR prayed before the bench for providing one more opportunity to the assessee by recalling the impugned order, so that the assessee can explain the delay in filing of the appeal and prosecute his case on merits. 3. Per contra, the Learned Department Representative (“Ld. DR”) opposed the application, but fairly submitted that, if sufficient cause is shown for the delay, the issue may be considered in accordance with law. 4. We have heard the rival contentions and also gone through the record in the light of the submissions made by either side. There is no dispute about the fact that, due to non-filing of the condonation petition and affidavit in support of delay in filing of the appeal, the appeal of the assessee was dismissed. As submitted by the Ld. AR, the non-filing of the condonation petition was an inadvertent omission and was not intentional. Further, the appeal of the assessee was listed for the first time for hearing on 22.07.2024 and the assessee did not get sufficient opportunity to remove the defect of non-filing of application and affidavit to explain the cause of delay. Considering the facts and circumstances of the case and in the interest of justice, we find merit in the submission of the assessee. Accordingly, we deem it appropriate to recall the earlier order dated 22.07.2024 of this Tribunal and restore the appeal to its original position for adjudication on merits. The assessee is directed to file the necessary condonation petition and affidavit explaining the delay in 3 MA No.64/Hyd/2024 filing the appeal before the next date of hearing. The registry is directed to fix the appeal for hearing in due course of time and intimate both the parties accordingly. 5. In the result, the M.A. filed by the assessee is allowed. Order pronounced in the Open Court on 10th March, 2025. Sd/- Sd/- Sd (VIJAY PAL RAO) VICE PRESIDENT (MADHUSUDAN SAWDIA) ACCOUNTANT MEMBER Hyderabad, Dated 10.03.2025. * Reddy gp/Sr.P.S. Copy to: S.No Addresses 1 Shri Dinesh Daga, 4-8-831, Gowliguda, Hyderabad-500 012 2 ITO, Ward 5(1), Hyderabad. 3 Pr.CIT, Hyderabad. 4 DR, ITAT Hyderabad Benches 5 Guard File By Order "