Chandra Shekar Reddy Vanga , Medak V. Asst. Commissioner of Income Tax, Circle-15(1), Hyderabad

ITA 1209/Hyd/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9614 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2016-2017
• Appeal Filed On: 30-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: BHARATH TSR
• Section: 142(1); 143(2)

Judgement Text

ITA NO 1209 OF 2019 CS REDDY VANGA MEDAK. PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B SMC BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER ITA NO.1209/HYD/2019 ASSESSMENT YEAR: 2016-17 SHRI CHANDRA SEKHAR REDDY VANGA, MEDAK PAN:AGZPV0803H VS. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 15(1) HYDERABAD (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI BHARATH TSR REVENUE BY : SMT. N. SWAPNA, DR DATE OF HEARING: 07/01/2020 DATE OF PRONOUNCEMENT: 08/01/2020 ORDER THIS IS ASSESSEES APPEAL FOR THE A.Y 2016-17 AGAIN ST THE ORDER OF THE CIT (A)-7, HYDERABAD, DATED 20.05. 2019. THIS APPEAL IS AGAINST THE ORDER OF THE CIT (A) IN REFUS ING TO CONDONE THE DELAY OF 14 DAYS. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE, A N INDIVIDUAL AND A CIVIL CONTRACTOR, FILED HIS RETURN OF INCOME FOR THE A.Y 2016-17 ON 17.10.2016 DECLARING A TOTAL INCOME OF RS.18,88,090/-. THE CASE WAS SELECTED FOR SCRUTINY UNDER CASS AND NOTICES U/S 142(1) AND 143(2) WERE ISSUED. HOWE VER, SINCE NONE APPEARED BEFORE THE AO, THE ASSESSMENT WAS COM PLETED EX- PARTE BY THE AO BY ESTIMATING THE INCOME AT 5% OF T HE TOTAL RECEIPTS AS PROFIT FROM THE BUSINESS. 3. AGGRIEVED, THE ASSESSEE PREFERRED AN APPEAL BEFO RE THE CIT (A) WITH A DELAY OF 14 DAYS. IN THE CONDONATION PETITION, THE ITA NO 1209 OF 2019 CS REDDY VANGA MEDAK. PAGE 2 OF 3 ASSESSEE HAS STATED THAT THE DELAY WAS DUE TO NON-C OOPERATION FROM HIS C.A. THE CIT (A) HOWEVER, REFUSED TO COND ONE THE DELAY AND ALSO DID NOT DEAL WITH THE MERITS OF THE ISSUE IN THE APPEAL AND THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 4. THE LEARNED COUNSEL FOR THE ASSESSEE REITERATED THE SUBMISSIONS MADE BY THE ASSESSEE IN THE CONDONATION DELAY PETITION FILED BEFORE THE CIT (A) WHICH IS REPRODUC ED BY THE CIT (A) AT PARA 4 OF HIS ORDER. 5. THE LEARNED DR SUPPORTED THE ORDERS OF THE AUTHO RITIES BELOW. 6. HAVING REGARD TO THE RIVAL CONTENTIONS AND THE M ATERIAL ON RECORD, I AM SATISFIED THAT THERE IS A REASONABL E CAUSE FOR THE DELAY OF 14 DAYS IN FILING OF THE APPEAL BEFORE THE CIT (A). I, THEREFORE, CONDONE THE DELAY AND REMIT THE ISSUE TO THE FILE OF THE AO WITH A DIRECTION TO THE ASSESSEE TO APPEAR AND F ILE ALL THE RELEVANT DETAILS BEFORE THE AO AND THE AO IS DIRECT ED TO COMPLETE THE ASSESSMENT IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE A FAIR OPPORTUNITY OF HEARING. 7. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH JANUARY, 2020. SD/- (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 8 TH JANUARY, 2020. VINODAN/SPS ITA NO 1209 OF 2019 CS REDDY VANGA MEDAK. PAGE 3 OF 3 COPY TO: 1 SHRI CHANDRA SHEKAR REDDY VANGA, H.NO.1-84/1 MALK APUR, TOOPRAN, MEDAK 502334 2 ACIT, CIRCLE 15(1) I.T. TOWERS, AC GUARDS, MASAB TANK, HYDERABAD 3 CIT (A)-7 HYDERABAD 4 PR. CIT 7 HYDERABA 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER