Raees Abbasi, Hyderabad V. CIT, Hyderabad

ITA 1196/HYD/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 9511 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 17-12-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K V N CHARYA
• Assessee Lawyers: AHMED MOBIUDDIN
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI CHANDRA POOJARI ACCOUNTANT MEMBER (SMC) ITA NO.1196/HYD/2009 : ASSTT. YEAR 2005-06 M/S RAEES ABBASI, HYDERABAD (PAN ABAPA 5703 F) CIT, VI, HYDERABAD (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI AHMED MOBIUDDIN, ADVOCATE RESPONDENT BY : K.V.N. CHARYA, DR O R D E R PER: CHANDRA POOJARI, ACCOUNTANT MEMBER THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AG AINST THE ORDER OF THE CIT(A) VI, HYDERABAD DATED 17/11/2009 AND PERTAINS TO THE ASSESSMENT YEAR 2005-06 WHERE THE CIT(A) REJECTED TH E ASSESSEES CLAIM OF REFUND ON THE REASON THAT HE WAS NOT PREVENTE D BY SUFFICIENT CAUSE TO FILE THE RETURN IN TIME AND THEN THE REQUEST FOR CONDONATION OF DELAY IN FILING THE RETURN/CLAIMING THE REFUND WAS N OT CONSIDERED BY HIM. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE FURNISH ED THE INCOME TAX RETURN VOLUNTARILY FOR THE ACCOUNTING YEAR 2004-05 RELEVANT TO ASSESSMENT YEARS 2005-06 TOGETHER WITH ORIGINAL TDS C ERTIFICATE FOR RS.22,032/- VIDE ACKN.NO.0701010128 ON 28.3.2008 TOWA RDS CLAIMING OF REFUND AS SUCH THE INCOME OF THE ASSESSEE IS MUCH BELOW THE TAXABLE LIMIT. 2 3. THE ASSESSEE COULD NOT FURNISH THE RETURN OF INCOME ON OR BEFORE THE SCHEDULE DATE ON 31.7.2006, AND THERE WAS DELAY OF 2 YEARS 8 MONTHS AND ACCORDING TO THE ASSESSEE, WHICH IS NEITHER W ILLFUL NOR DELIBERATE AND PRAYED FOR CONDONATION OF DELAY BEFOR E THE CIT(A). THE SAME WAS REJECTED HENCE THE ASSESSEE IS IN APPEAL BEFORE US. 4. THE ASSESSEES COUNSEL NOT ABLE TO SHOWS US HOW THE APPE AL OF THE ASSESSEE LIES BEFORE THIS TRIBUNAL U/S 253 OF THE I T ACT 1961. THE ASSESSEE IS NOT ABLE TO SHOW UNDER WHICH SECTION OF THE INC OME TAX ACT, THE IMPUGNED ORDER WAS PASSED BY THE CIT(A). IN OUR OPINION, THE IMPUGNED ORDER NOT APPEALABLE BEFORE THIS TRIBUNAL U /S 253 OF THE IT ACT. ACCORDINGLY, THE APPEAL OF THE ASSESSEE STANDS DISMISSED AS UNADMITTED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IN ITA NO.1 196/HYD/2009 STANDS DISMISSED. ORDER PRONOUNCED IN THE COURT ON: 18.1.2010 SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER DATED THE 18 TH JANUARY, 2009 COPY FORWARDED TO: 1. M/S AHMED MOHIUDDIN, ADVOCATE, 3-6-27/4/2, IMROZE MANSION, BASHEERBAGH, HYDERABAD 2. CIT(A) HYDERABAD 3. CIT-VI HYDERABAD. 4. CIT HYDERABAD 5. THE D.R., ITAT, HYDERABAD. NP