Suryanarayana Murthy Vedula, Visakhapatnam V. The Income Tax Officer, Ward-1(4), Visakhapatnam

ITA 105/VIZ/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2023 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 09-03-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 05-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B RAMA KRISHNA
• Keywords: Condonation of delay; Set aside
• Section: 143(3); 143(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM (T HROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER I . T . A . NO. 105 / VIZ /2019 (ASST. YEAR : 2013 - 14 ) SURYANARAYANA MURTHY VEDULA, F.NO. 403, BRINDAVAN APARTMENTS, KRISHNA NAGAR, VISAKHAPATNAM - 2 VS. IT O , WARD - 1 (4) , VISAKHAPATNAM. PAN NO. AGDPV 3338 C (APP ELLANT ) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI B.RAMA KRISHNA , SR. DR DATE OF HEARING : 25 / 11 /2020 . DATE OF PRONOUNCEMENT : 26 / 1 1 /20 20 . O R D E R TH I S APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 6 , HYDERABAD , DATED 03 / 1 2 /201 8 FOR THE ASSESSMENT YEAR 2013 - 14 . 2. FACTS OF THE CASE IN BRIEF ARE THAT ASSESSEE IS A FREELANCE JOURNALIST , FILED HIS RETURN OF INCOME ADMITTING TOTAL INCOME OF RS.1,82,850/ - . THE CASE OF THE ASSESSEE WAS PROCESSED U/SEC. 143(1) AND SUBSEQUENTLY CASE WAS SELECTED FOR SCRUTINY AND AFTER 2 ITA NO. 105 / VIZ /2019 ( SURYANARAYANA MURTHY VEDULA ) FOLLOWING DUE PROCEDURE, ASSESSMENT WAS COMPLETED U/SEC. 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS 'ACT') . THE AO HAS NO TICED THAT ASSESSEE HAS MADE VARIOUS DEPOSITS IN THE BANK ACCOUNT BUT NO T PROPER EXPLANATION WAS GIVEN , THEREFORE ASSESSMENT WAS COMPLETED BY MAKING ADDITION . 3 . ON APPEAL, LD. CIT(A) DISMISSED THE APPEAL ON THE GROUND THAT WHEN THERE WAS A DELAY, ASSESSEE HAS TO FILE THE AFFIDAVIT FOR CONDONATION OF DELAY. IN THIS CASE, ASSESSEE FAILED TO FILE AN AFFIDAVIT , THEREFORE DELAY WAS NOT CONDONED AND APPEAL WAS NOT ADMITTED. 4 . IN VIEW OF THE ABOVE, WE ARE OF THE OPINI O N TH A T ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO FILE AN AFFIDAVIT FOR CONDONATION OF DELAY . WE THEREFORE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF LD. CIT(A) TO ADJUDICATE THE APPEAL ON MERITS AFTER CONSIDERING THE DELAY CON DONATION. WE ALSO DIRECT THE AO TO FILE DELAY CONDONATION APPLICATION BEFORE THE LD. CIT(A) AND ALSO APPEAR ON THE DATE IS GIVEN FOR HEARING. ACCORDINGLY, APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. 3 ITA NO. 105 / VIZ /2019 ( SURYANARAYANA MURTHY VEDULA ) 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE . ORDER PRONOUNCED IN OPEN COURT ON TH IS 2 6 T H DAY OF NOV. , 2020 . S D / - (V. DURGA RAO) JUDICIAL MEMBER DATED : 2 6 T H NOVEMBER , 20 20 . VR/ - COPY TO: 1. THE ASSESSEE - SURYANARAYANA MURTHY VEDULA, F.NO. 403, BRINDAVAN APARTMENTS, KRISHNA NAGAR, VISAKHAPATNAM - 2 . 2. THE REVENUE ITO, WARD - 1(4), VISAKHAPATNAM. 3. THE PR. CIT , VISAKHAPATNAM. 4. THE CIT(A) - 6, HYDERABAD. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.