Mallesh Yadav Pothraboina , Hyderabad V. Income Tax Officer, Ward-10(5), Hyderabad

ITA 102/Hyd/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5988 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2015-2016
• Appeal Filed On: 28-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUNIL KUMAR PANDEY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. NO. 102/HYD/2019 ASSESSMENT YEAR: 2015-16 MALLESH YADAV POTHRABOINA, HYDERABAD [PAN: AOFPP3198H] VS INCOME TAX OFFICER, WARD-10(5), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI PAWAN KUMAR CHAKRAPANI, AR FOR REVENUE : SHRI SUNIL KUMAR PANDEY, DR DATE OF HEARING : 21-01-2021 DATE OF PRONOUNCEMENT : 04-02-2021 O R D E R PER BENCH : THIS ASSESSEES APPEAL FOR AY.2015-16 ARISES FROM TH E CIT(A)-6, HYDERABADS ORDER DATED 16-11-2018 PASSED IN APPEAL NO.10024/2018-19/A3/CIT(A)-6. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. WITH THE ABLE ASSISTANCE COMING FROM THE ASSESSEE AS WELL AS THE REVENUE SIDE, WE NOTICE DURING THE COURSE OF HEARING THAT THE CIT(A) HAS PASSED HIS LOWER APPELLATE ORDER; EX-PARTE , AND THAT TOO WITHOUT CONDONING 136 DAYS DELAY IN FILING. ITA NO. 102/HYD/2019 :- 2 -: 3. MR. PANDEY AT THIS STAGE TOOK US TO THE LOWER APPELLATE DISCUSSION THAT THE ASSESSEE HAD NOT EVEN FILED ITS CORRESPONDING CONDONATION PETITION BEFORE THE CIT(A). PRIMA- FACIE, MR.PANDEYS ASSERTION APPEARS TO BE CORRECT. THE FACT, HOWEVER, REMAINS THAT BEFORE DECLINING TO CONDONE THE IMPUGNED DELAY, THE CIT(A) DOES NOT SEEM TO HAVE AFFO RDED ADEQUATE OPPORTUNITY TO THE TAXPAYER. HENCE, WE DEEM IT PROPER IN THIS FACTUAL BACKDROP THAT THE ASSESSEES INSTA NT APPEAL DESERVES TO BE REMITTED TO THE CIT(A) FOR HIS APP ROPRIATE ADJUDICATION FOR CONDONATION ASPECT AS WELL AS ON MER ITS. 4. IT IS FURTHER MADE CLEAR THAT THE ASSESSEE SHALL NOW APPEAR BEFORE THE CIT(A) ON OR BEFORE 30-06-2021 AND THEREAFTER, HE SHALL BE AFFORDED THREE EFFECTIVE OPPORTU NITIES OF HEARING FOR EXPLAINING THE IMPUGNED DELAY; IF ANY, F OLLOWED BY THE CORRESPONDING ADJUDICATION ON MERITS AT ITS OWN RIS K AND RESPONSIBILITY. 5. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL P URPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH FEBRUARY, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.GO DARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 04-02-2021 TNMM ITA NO. 102/HYD/2019 :- 3 -: COPY TO : 1.MALLESH YADAV POTHRABOINA, #11-4-1/4/A, NEAR POCHAMMA TEMPLE, CHILKALAGUDA, HYDERABAD. 2.THE INCOME TAX OFFICER, WARD-10(5), HYDERABAD. 3.CIT(APPEALS)-6, HYDERABAD. 4.PR.CIT-6, HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.