M.Visweswara Rao , Visakhapatnam V. The Income Tax Officer, Ward-3(3), Visakhapatnam

ITA 120/VIZ/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3150 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 13-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PM D
• Keywords: Set aside
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER ITA NO. 12 0 / VIZ /201 9 (ASST. YEAR : 20 13 - 14 ) M. VISWESWARA RAO , D.NO. 7 - 5 - 18/1, PLOT NO. 37 - A , PANDURANGAPURAM, VISAKHAPATNAM. V S . IT O , WARD - 3 (1), VISAKHAPATNAM. PAN NO. A BYPM 1256 D (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C.R. HEMANTH KUMAR , FC A DEPARTMENT BY : SHRI D. MANOJ KUMAR, SR. DR DATE OF HEARING : 07 / 1 1 /201 9 . DATE OF PRONOUNCEMENT : 15 / 1 1 /201 9 . O R D E R PER V. DURGA RAO , JUDICIAL MEMBER TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 6 , HYDERABAD , DATED 06 / 12 /201 8 FOR THE ASSESSMENT YEAR 20 13 - 14 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING , LD. AR HAS SUBMITTED THAT THERE IS A DELAY OF 04 DAYS IN FILING THE APPEAL BEFORE THE LD. CIT(A) . THE ASSESSEE HAS NOT FILED ANY CONDONATION APPLICATION , T HEREFORE, LD. CIT(A) DISMISSED THE APPEAL IN LIMINI. THE LD.AR HAS FILED A CONDONATION APPLICATION BEFORE THIS TRIBUNAL 2 ITA NO. 120/VIZ/2019 ( M. VISWESWARA RAO ) AND SUBMITTED THAT DELAY MAY BE CONDONED AND ISSUE MAY BE SET ASIDE TO THE L D. CIT(A) TO ADJUDICATE THE APPEAL ON MERITS . 3 . ON THE OTHER HAND, LD.DR STRONGLY SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. 4 . WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIAL AVAILABLE ON RECORD AND ORDERS OF THE AUTHORITIES BELOW. 5. WE FIND THAT THERE IS A DELAY OF 04 DAYS IN FILING THE APPEAL BEFORE TH E LD. CIT(A) . WE HAVE GONE THROUGH THE AFFIDAVIT FILED BY THE ASSESSEE AND FIND THAT THERE IS A SUFFICIENT CAUSE TO CONDONE THE DELAY OF 04 DAYS. ACCORDINGLY, DELAY IS CONDONED. SO FAR AS MERITS OF THE CASE IS CONCERNED, LD. CIT(A) IS NOT ADJUD I CATED THE APPEAL O N MERITS , THEREFORE WE DIRECT THE LD. CIT(A) TO ADJUDICATE THE APPEAL ON MERITS AFTER BEING GIVEN REASONABLE OPPORTUNITY TO THE ASSESSEE. THUS, THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 6 . IN THE RESULT, THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE ORDER PRONOUNCED IN OPEN COURT ON TH IS 1 5 T H DAY OF NOV . , 201 9 . S D / - S D / - (D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 5 T H NOVEMBER , 201 9 . 3 ITA NO. 120/VIZ/2019 ( M. VISWESWARA RAO ) VR/ - COPY TO: 1. THE ASSESSEE M. VISWESWARA RAO, D.NO. 7 - 5 - 18/1, PLOT NO.37 - A, PANDURANGAPURAM, VISAKHAPATNAM. 2. THE REVENUE - ITO, WARD - 3(1), VISAKHAPATNAM. 3. THE PR. CIT - 3, VISAKHAPATNAM. 4. THE CIT(A) - 6, HYDERABAD. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.