G Srinivas, Hyderabad, Hyderabad V. DCIT, Circle 7(1), Hyderabad, Hyderabad

ITA 1157/HYD/2015

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2894 (ITAT-HYDERABAD)
• Duration Of Justice: 5 year(s) 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2004-2005
• Appeal Filed On: 14-09-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJAT MITRA
• Assessee Lawyers: P MURALI MOHAN
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER I.T.A. NO. 1157/HYD/2015 ASSESSMENT YEAR: 2004-05 G.SRINIVAS, HYDERABAD [PAN: ADEPG8125H] VS THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI P.MURALI MOHAN, AR FOR REVENUE : SHRI RAJAT MITRA, DR DATE OF HEARING : 17-11-2020 DATE OF PRONOUNCEMENT : 20-11-2020 O R D E R PER SMT. P. MADHAVI DEVI, J.M. : THIS IS ASSESSEES APPEAL FOR THE AY.2004-05, DIRECT ED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)18, MUMBAI, DATED 03-02-2014. 2. THE CASE WAS TAKEN UP FOR HEARING ON 17-11-2020 THROUGH VIDEO CONFERENCING AND BOTH THE PARTIES WERE HE ARD. 3. THIS APPEAL IS FILED WITH A DELAY OF 485 DAYS. T HE ASSESSEE HAS FILED AN APPLICATION FOR CONDONATION OF DELAY, STATING THAT THE APPEAL COULD NOT BE FILED IN TIME AS TH E RELEVANT PAPERS HAVE BEEN MISPLACED BY ONE OF HIS ST AFF AND COULD BE TRACED ONLY ON 14-09-2015, RESULTING IN THE DELAY OF ITA NO. 1157/HYD/2015 :- 2 -: 485 DAYS. IT IS SUBMITTED THAT THE ORDER OF THE CIT(A) IS FROM MUMBAI AND SINCE THE ASSESSEE WAS NOT AWARE OF THE PROCEEDINGS PENDING BEFORE THE CIT(A), NONE APPEARED FOR ASSESSEE AND THEREFORE, EX-PARTE ORDER HAS BEEN PASSED. IT IS ALSO SUBMITTED THAT THE AGRICULTURAL INCOME OF THE ASSESS EE HAS BEEN BROUGHT TO TAX AND THEREFORE, THE ASSESSEE HAS A CASE ON MERITS AND THEREFORE THE DELAY SHOULD BE CONDONED A ND ASSESSEE SHOULD BE GIVEN AN OPPORTUNITY TO PRESENT HI S CASE AGAIN. THUS, HE PRAYED FOR CONDONATION OF DELAY AND A REMAND OF THE ISSUE BACK TO THE FILE OF AO FOR RE-CONSIDERATIO N IN ACCORDANCE WITH LAW. 4. LD.DR WAS ALSO HEARD, WHO OPPOSED CONDONATION OF DELAY AND ALSO OBJECTED TO THE REMAND OF THE ISSUE TO THE FIL E OF AO. 5. HAVING REGARD TO THE RIVAL CONTENTIONS AND MATERIAL ON RECORD, WE ARE CONVINCED WITH THE REASONS GIVEN BY TH E ASSESSEE FOR THE DELAY IN FILING OF THE APPEAL BEFORE THE TRIBUNAL. THEREFORE, THE DELAY IS CONDONED. 5.1. AS FAR AS THE MERITS OF THE ADDITION ARE CONCERNED , WE FIND THAT THE AO HAS GIVEN A NUMBER OF NOTICES TO THE ASS ESSEE, AND ONLY ON ONE OCCASION, LD.AR OF THE ASSESSEE APPE ARED BEFORE THE AO, BUT NO INFORMATION WAS FILED BEFORE THE AO, DUE TO WHICH, THE AO COMPLETED THE ASSESSMENT EX-PARTE ON THE BASIS OF MATERIAL AVAILABLE WITH HIM. 5.2. LD.COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT IF GIVEN AN OPPORTUNITY, THE ASSESSEE WILL PRODUCE ALL THE REL EVANT DETAILS BEFORE THE AO. SINCE THE ORDER OF THE CIT(A) IS ALSO AN ITA NO. 1157/HYD/2015 :- 3 -: EX-PARTE ORDER AND THE ASSESSMENT ORDER IS PASSED U/S.144 OF THE INCOME TAX ACT, WE DEEM IT FIT AND PROPER TO REMIT TH E ISSUE TO THE FILE OF AO WITH A DIRECTION TO DISPOSE-OF TH E APPEAL AFRESH IN ACCORDANCE WITH LAW. NEEDLESS TO MENTION TH AT ASSESSEE SHALL BE GIVEN A FAIR OPPORTUNITY OF HEARIN G. THE ASSESSEE IS ALSO DIRECTED TO PRODUCE ALL THE RELEVANT M ATERIAL BEFORE THE AO AND CO-OPERATE WITH HIM FOR EARLY COMPLE TION OF ASSESSMENT. 6. IN THE RESULT, THE APPEAL OF ASSESSEE IS TREATED AS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH NOVEMBER, 2020 SD/- SD/- (D.S. SUNDER SINGH) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL M EMBER HYDERABAD, DATED: 20-11-2020 TNMM ITA NO. 1157/HYD/2015 :- 4 -: COPY TO : 1. SRI G.SRINIVAS, HYDERABAD. C/O. P. MURALI & CO., CHARTERED ACCOUNTANTS, 6-3-655/2/3, 1 ST FLOOR, SOMAJIGUDA, HYDERABAD. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7( 1), HYDERABAD. 3. CIT(APPEALS)-18, MUMBAI. 4. CIT(APPEALS)-VI, HYDERABAD. 5. CIT- 5 /6, HYDERABAD. 6. D.R. ITAT, HYDERABAD. 7. GUARD FILE.