Vijay Kumar Sandrapati, Suryapet V. Income Tax Officer, Ward-1, Suryapet

ITA 1049/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3989 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 01-06-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 26-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N ESTHER
• Assessee Lawyers: K A SAI PRASAD
• Keywords: Opportunity of being heard
• Section: 147; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT A NO. 10 49 /H/20 1 9 ASSESSMENT YEAR: 2011 - 12 VIJAY KUMAR SANDRAPATI , SURYAPET . PAN CQJPS 5658F VS. INCOME - TAX OFFICER, WARD 1 , SURYAPET (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI K.A. SAI PRASAD REVENUE BY: S MT. N. ESTHER DATE OF HEARING: 01 /0 6 /2021 DATE OF PRONOUNCEMENT: 02 /0 6 /2021 O R D E R PER L.P. SAHU, A.M. : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST CIT(A) 3 , HYDERABADS ORDER , DATED 02 / 0 8 /201 8 FOR AY 2011 - 12 INVOLVING PROCEEDINGS U/S 144 RWS 147 OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. 2 . WE NOTICE AT THE OUTSET THAT ASSESSEES INSTANT APPEAL S SUFFER FROM 2 52 DAYS DELAY . TO THIS EFFECT, THE LD. AR OF THE ASSESSEE SUBMITTED THAT DUE TO MISPLACEMENT OF THE I TA NO. 1049 /HYD /201 9 VIJAY KUMAR SANDRAPATI, SURYAPET. : - 2 - : PAPERS RELATED TO TH IS APPEAL , CAUSED THE IMPUGNED DELAY IN FILING OF THE INSTANT APPE AL S . CASE LAW COLLECTOR LAND ACQUISITION VS MST. KATIJI & ORS, 1987 AIR 1353 (SC) AND UNIVERSITY OF DELHI VS. UNION OF INDIA, CIVIL APPEAL NO. 9488 & 9489/2019 DATED 17 DECEMBER, 2019, HOLD THAT SUCH A DELAY; SUPPORTED BY COGENT REASONS, DESERVES TO BE CONDONED SO AS TO MAKE WAY FOR THE CAUSE OF SUBSTANTIAL JUSTICE. WE ACCORDINGLY HOLD THAT ASSESSEES IMPUGNED DELAY IN FILING THE APPEALS IS NEITHER INTENTIONAL NOR DELIBERATE BUT DUE TO THE CIRCUMSTANCES BEYOND ITS CONTROL. THE SAME STANDS CONDONED. CASE S ARE NOW TAKEN UP FOR ADJUDICATION ON MERITS. 3. IN THE COURSE OF HEARING, IT WAS POINTED OUT BY THE LEARNED COUNSEL OF THE ASSESSEE TH AT THE LEARNED CIT(A) HAD DECIDED THE MATTERS EX - PARTE. THEREFORE, IT WOULD BE IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED TO HIS FILE FOR DECIDING VARIOUS GROUNDS OF APPEAL S ON MERITS. THE LEARNED DR AGREED WITH THE AFORESAID STATEMENT OF THE LEARNED AR. 4 . WE HAVE CONSIDERED THE FACTS OF THE CASE AND THE REQUEST MADE BY THE LEARNED AR. WE ARE OF THE VIEW THAT INTEREST OF JUSTICE WILL BE SERVED IF THE MATTER IS RESTORED TO THE FILE OF FIRST APPELLATE AUTHORITY FOR DECIDING VARIOUS GROUNDS OF A PPEAL OF THE ASSESSEE ON MERITS. ACCORDINGLY, THE CIT(A) IS DIRECTED TO AFFORD REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THEREAFTER DECIDE THE I TA NO. 1049 /HYD /201 9 VIJAY KUMAR SANDRAPATI, SURYAPET. : - 3 - : APPEAL ON MERITS. WE DIRECT THE ASSESSEE TO APPEAR BEFORE CIT(A) ON OR BEFORE 3 0 TH SEPTEMBER , 2021 WITH ALL THE RELEVANT EVIDENCES; AT HIS OWN RISK AND RESPONSIBILITY TO BE FOLLOWED BY THREE EFFECTIVE OPPORTUNITIES OF HEARING. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 2 N D JUNE , 2021 . SD/ - S D/ - ( S.S. GODARA ) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 2 ND JUNE , 20 2 1 . K V C OPY TO : 1 VIJAY KUMAR SANDRAPATI , C/O KATRAPATHI & ASSOCIATES, 1 - 1 - 298/2/B/3, 1 ST FLOOR, ASHOK NAGAR, HYDERABAD 500 020 2 IT O , WARD 1 , KRISHNA NAGAR COLONY, SURYAPET 508 213 3 C I T(A) 3 , HYDERABAD. 4 PR. CIT - 3 , HYDERABAD 5 ITAT, DR, HYDERABAD. 6 GUARD FILE.