Hruday Biomedics, Hyd, Hyderabad V. DCIT, Central Circle-1(2), Hyd, Hyderabad

ITA 1035/HYD/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6028 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 18-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: U MINICHANDRAN

Judgement Text

ITA NO 1035 OF 2016 HRUDAY BIOMEDICS HYDERABAD PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SMT. P. MADHAVI DEVI, JUDICIAL MEMBER ITA NO.1035/HYD/2016 (ASSESSMENT YEAR: 2010-11) M/S. HRUDAY BIOMEDICS HYDERABAD PAN: AACFH 5233 L VS DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(2) HYDERABAD FOR ASSESSEE : SHRI K.C. DEVDAS FOR REVENUE : SMT. U. MINI CHANDRAN, DR O R D E R PER SHRI J. SUDHAKAR REDDY, AM THIS ASSESSEES APPEAL FOR THE A.Y 2010-11 IS FILED AGAINST THE ORDER OF THE LEARNED CIT (A)-11 HYDERAB AD. 2. AFTER HEARING THE RIVAL CONTENTIONS, WE FIND THA T THE FIRST APPELLATE AUTHORITY REFUSED TO CONDONE THE DE LAY OF 11 DAYS IN FILING OF THE APPEAL BY THE ASSESSEE. THE LEARNE D CIT (A) DISMISSED THE APPEAL IN LIMINI . AFTER PERUSING THE REASONS STATED BY THE ASSESSEE FOR THE DELAY IN FILING OF APPEAL B EFORE THE FIRST APPELLATE AUTHORITY AND ALSO THE FACT THAT THE LEAR NED CIT (A) HAS DISMISSED THE APPEAL WITHOUT GIVING PROPER OPPORTUN ITY TO THE DATE OF HEARING : 09.112016 DATE OF PRONOUNCEMENT : 16.11.2016 ITA NO 1035 OF 2016 HRUDAY BIOMEDICS HYDERABAD PAGE 2 OF 2 ASSESSEE TO EXPLAIN THE DELAY, WE CONDONE THE DELAY OF FILING THE APPEAL BEFORE THE FIRST APPELLATE AUTHORITY AND RES TORE THE APPEAL TO THE FILE OF THE LEARNED CIT (A) FOR FRESH ADJUDI CATION IN ACCORDANCE WITH LAW. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH NOVEMBER, 2016. SD/- SD/- (P. MADHAVI DEVI) JUDICIAL MEMBER (J.SUDHAKAR REDDY) ACCOUNTANT MEMBER HYDERABAD, DATED 16 TH NOVEMBER, 2016. VINODAN/SPS COPY TO: 1 B. NARSING RAO & CO. CAS, PLOT NO.554, ROAD NO.92 , JUBILEE HILLS, HYDERABAD 500096 2 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1( 2) HYDERABAD 3 CIT (A)-11 HYDERABAD 4 PR. CIT (CENTRAL) HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER