M Ilaiah and Company , Hanamkonda V. Asst. Commissioner of Income Tax, Circle-1, Warangal

ITA 1259/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3491 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 09-06-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 09-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHASKAR REDDYDR
• Assessee Lawyers: A V RAGHURAM
• Keywords: Condonation of delay; Set aside

Judgement Text

ITA NOS 1258 AND 1259 OF 2019 M ILAIAH AND CO HANAMKONDA PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD (THROUGH VIDEO CONFERENCING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NOS.1258 & 1259/HYD/2019 ASSESSMENT YEARS: 2009-10 & 2010-11 M ILAIAH & COMPANY HANAMKONDA PAN:AAPFM1427L VS. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE -1 WARANGAL (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI A. V. RAGHURAM REVENUE BY : SRI BHASKAR REDDY,DR DATE OF HEARING: 09/06/2021 DATE OF PRONOUNCEMENT: 09/06/2021 ORDER PER SMT. P. MADHAVI DEVI, J.M. BOTH THE APPEALS ARE FILED BY THE ASSESSEE FOR THE A.YS 2009-10 & 2010-11 AGAINST THE ORDER OF THE CIT (A)- 3, HYDERABAD, DATED 17.05.2019 IN REJECTING THE ASSESSEES APPEAL S ON THE GROUND OF TECHNICALITIES. 2. DURING THE COURSE OF HEARING, IT IS NOTICED THAT THE CIT (A), AFTER GOING THROUGH THE PETITION FILED BY THE ASSESSEE FOR CONDONATION OF DELAY, HAS REFUSED TO CONDONE THE DE LAY OF 330 DAYS AND 300 DAYS RESPECTIVELY IN FILING OF THE APP EALS BEFORE THE CIT (A) AND THUS DECIDED THE APPEALS EX-PARTE THE A SSESSEE, WITHOUT GIVING THE ASSESSEE SUFFICIENT OPPORTUNITY TO PUT FORTH ITS CASE. BEFORE US, THE LEARNED COUNSEL FOR THE ASSESS EE PRAYED FOR AN OPPORTUNITY TO PRESENT ITS CASE BEFORE THE CIT ( A) TO COMPLETE THE APPELLATE PROCEEDINGS. THEREFORE, IN THE INTERE ST OF JUSTICE AND ITA NOS 1258 AND 1259 OF 2019 M ILAIAH AND CO HANAMKONDA PAGE 2 OF 2 IN ORDER TO GIVE THE ASSESSEE AN OPPORTUNITY TO PRE SENT ITS CASE, THE MATTER IS SET ASIDE TO THE FILE OF THE CIT (A) WITH A DIRECTION TO DECIDE THE ISSUE OF CONDONATION OF DELAY AND THEREA FTER, IF THE DELAY IS CONDONED, MERITS OF THE CASE AFRESH AFTER GIVING THE ASSESSEE A FAIR OPPORTUNITY OF HEARING. WE ALSO DIR ECT THE ASSESSEE TO APPEAR BEFORE THE CIT (A) WITH ALL THE NECESSARY DETAILS DURING THE APPELLATE HEARINGS AND CO-OPERATE FOR AN EARLY COMPLETION OF THE PROCEEDINGS. 3. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH JUNE, 2021. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 9 TH JUNE, 2021. VINODAN/SPS COPY TO: S.NO ADDRESSES 1 M ILAIAH & CO. C/O FLAT NO.610, 6 TH FLOOR, BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD 500001 2 ACIT , CIRCLE - 1 STATION ROAD, W ARANGAL 3 CIT (A)-3, HYDERABAD 4 PR. CIT 3, HYDERABAD 5 DR, ITAT HYDERABAD BEN CHES 6 GUARD FILE BY ORDER