Manish Lalit Lalwani , Hyderabad V. Income Tax Officer, Ward-10(5), Hyderabad

ITA 101/Hyd/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1633 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 15-05-2019
• Assessment Year: 2015-2016
• Appeal Filed On: 28-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH PADUCHURI
• Assessee Lawyers: M.R. MOHAN RAO
• Keywords: Opportunity of being heard
• Section: 201; 101; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A ', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN , ACCOUNTANT MEMBER ITA NO. 101 HYD/201 9 ASSESSMENT YEAR: 20 15 - 16 MANISH A LALIT LALWANI , HYDERABAD. PAN A DQPL 9538D VS. INCOME - TAX OFFICER , WARD 10 ( 5 ) , HYDERABAD A PPELLANT RESPONDENT ASSESSEE BY: S H RI M.R. MOHAN RAO REVENUE BY: S HRI DINESH PA D UCHURI DATE OF HEARING: 14 / 0 5 / 201 9 DATE OF PRONOUNCEMENT: 12 / 0 6 /201 9 O R D E R PER S. RIFAUR RAHMAN , AM: T H IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF CIT(A) 6 , HYDERABAD, DATED, 3 1 / 1 0/201 8 FOR AY 20 15 - 16 . 2. THE ASSESSEE HAS RAISED TWO GROUNDS OF APPEAL AGAINST THE ORDER OF CIT(A), WHO DISMISSED THE APPEAL OF THE ASSESSEE IN - LIMINE ON THE GROUND THAT THE ASSESSEE FILED THE APPEAL BEFORE HIM WITH A DELAY OF 120 DAYS AND IN ITS CONDONATION PETITION, THE ASSESSEE WAS UNABLE TO DEMONSTRATE THE SUFFICIENT CAUSE FOR THE DELAY IN FILING THE APPEAL. THE CIT(A) DISCUSSED THE ISSUE ELABORATELY WITH VARIOUS CASE LAW AND DISMISSED THE APPEAL IN - LIMINE, BY OBSERVING AS UNDER: I AM NOT SATISFIED THAT THE ASSESSEE HAD SUFFI CIENT CAUSE FOR NOT PRESENTING THE APPEAL WITHIN THE DUE DATE STIPULATED U/S 249(2)(B) OF THE ACT. ACCORDINGLY, THIS IS NOT A FIT CASE TO CONDONE THE DELAY IN FILING THE APPEAL AS ENVISAGED U/S 249(3) OF THE ACT AND, THEREFORE, THE I.T.A. NO. 101 /HYD/1 9 MANISHA LALIT LALWANI, HYD. 2 APPEAL CANNOT BE ADMITT ED. THUS, THE APPEAL IS DISMISSED IN LIMINE, AS NOT ADMITTED 3. CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. BEFORE US, ASSESSEE FILED AN AFFIDAVIT CONFIRMING THE DELAY IN FILING THE APPEAL BEFORE THE CIT(A) AND REASONS FOR SUCH DELAY. CONSIDERING THE FACT THAT ASSESSEE IS A HOUSE WIFE AND UNDERGONE HEALTH ISSUES DURING THE PERIOD OF DELAY. FURTHER, ASSESSEE CLAIMS THAT THE HEARING NOTICE WAS SERVED ON THE ASSESSEE AFTER THE DATE OF PASSING THE ORDER. THEREFORE, T O MEET THE ENDS OF JUSTICE, WE RESTORE THE FILE BACK TO THE FILE OF THE CIT(A) WITH A DIRECTION TO CONDONE THE DELAY OF 120 DAYS IN FILING THE APPEAL BY THE ASSESSEE BEFORE HIM AND DECIDE THE APPEAL ON MERITS AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN THE MATTER. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 12 TH , 201 9. SD/ - ( P. MADHAVI DEVI ) JUDICIAL MEMBER SD/ - ( S. RIFAUR RAHMAN ) ACCOUNTANT MEMBER HYDERABAD, DATED 12 TH JUNE , 201 9. KV COPY FORWARDED TO: 1. MANISHA LALIT LALWANI, 102, MARUTI VILLA, GREEN APARTMENTS, VIKRAMPURI, HYDERABAD 500 02 6 . 2 . IT O , WARD 10 ( 5 ) , HYDERABAD 3 . CIT (A) - 6 , HYDERABAD 4. PR. CIT - 6 , HYDERABAD 5. THE DR, ITAT, HYDERABAD 6. GUARD FILE