P. Krishna Reddy, Hyderabad V. The ITO Ward-9(3), Hyderabad

ITA 1271/HYD/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 3295 (ITAT-HYDERABAD)
• Duration Of Justice: 7 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2011
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 04-10-2010
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: B V PRASAD REDDY
• Assessee Lawyers: S RAMA RAO
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B , HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA NO.1271/HYD/2010 : ASSESSMENT YEAR 2004- 05 SHRI P.KRISHNA REDDY, HYDERABAD (PAN AEYPP 4546 C) VS INCOME - TAX OFFICER, WARD - 9(3), HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.RAMA RAO RESPONDENT BY : SHRI B.V.PRASAD REDDY O R D E R PER G.C.GUPTA, VICE PRESIDENT: THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YE AR 2004-05 IS DIRECTED AGAINST THE ORDER OF THE CIT(A). 2. GROUNDS OF APPEAL OF THE ASSESSEE ARE AS UNDER- 1. THE ORDER OF THE LEARNED COMMISSIONER OF INCOME -TAX(APPEALS) IS ERRONEOUS AND CONTRARY TO THE FACTS OF THE CASE. 2. THE LEARNED COMMISSIONER OF INCOME-TAX(APPEALS) OUGHT TO HAVE CONDONED DELAY IN FILING THE APPEAL CONSIDERING THE SUBM ISSIONS MADE IN THE PETITION REQUESTING FOR CONDONATION OF DELAY. 3. THE LEARNED COMMISSIONER OF INCOME-TAX(APPEALS) OUGHT NOT TO HAVE DISMISSED THE APPEAL ON THE GROUND OF DELAY IN FILING APPEAL. THE LEARNED COMMISSIONER OF INCOME-TAX(APPEALS) OUG HT TO HAVE DECIDED THE APPEAL ON MERITS. 3. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THERE WAS A DELAY OF EIGHT DAYS IN THE FILING OF THE FIRST APPEAL BEFORE THE CIT(A). HE SUBMITTED THAT THE CIT(A) HAS NOT CONDONED THE DELAY IN FILING THE APPEAL BEFORE HIM, ALTHOUGH THE CIRCUMSTANCES OF THE CASE JUSTIFY THE CONDONATI ON OF DELAY IN FILING THE APPEAL BEFORE THE CIT(A). THE LEARNED DEPARTMENTAL REPRES ENTATIVE HAS OPPOSED THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE AND HAS RELIED ON THE ORDERS OF THE ASSESSING OFFICER AND THE CIT(A). ITA NO.1271/ HYD/2010 SHRI P.KRISHNA REDDY, HYDERABAD 2 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND H AVE PERUSED THE ORDERS OF THE ASSESSING OFFICER AND THE CIT(A) AND ALSO CONTENTS OF THE PETITION OF THE ASSESSEE FOR CONDONATION OF DELAY IN FILING THE APPEAL BEFORE THE CIT(A). WE FIND THAT THE PERIOD OF 30 DAYS PRESCRIBED FOR FILI NG THE APPEAL BEFORE THE CIT(A) HAS EXPIRED ON 5.2.2007 ASSESSEES DAUGHTERS MARR IAGE WAS SCHEDULED FOR 1.2.2007 AND THE MARRIAGE WAS CONDUCTED ON THE SAID DATE AND DUE TO VARIOUS ARRANGEMENTS IN CONNECTION WITH THE DAUGHTERS MARR IAGE, DELAY OF EIGHT DAYS HAS OCCURRED IN FILING THE APPEAL BEFORE THE CIT(A). I N THE FACTS OF THE CASE, WE ARE OF THE CONSIDERED VIEW THAT IT IS A FIT CASE FOR THE C ONDONATION OF DELAY IN FILING THE APPEAL BEFORE THE CIT(A). ACCORDINGLY, WE DIRECT T HE CIT(A) TO CONDONE THE DELAY AND TO DISPOSE OFF THE APPEAL OF THE ASSESSEE ON ME RITS IN ACCORDANCE WITH LAW, AFTER ALLOWING REASONABLE OPPORTUNITY OF HEARING TO THE PARTIES. WE DIRECT ACCORDINGLY. 5. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 2-6-2011 SD/- (CHANDRA POOJARI) SD/- (G.C. GUPTA) A CCOUNTANT MEMBER V ICE PRESIDENT DATED 2 ND JUNE, 2011 COPY FORWARDED TO: 1. SHRI P.KRISHNA REDDY, C/O. SHRI S.RAMA RAO, FLAT NO.102, SHIRYA'S ELEGANCE, NO.3-6-643, STREET NO.9, HIMAYATNAGAR, HYDERABAD 500029 2. INCOME-TAX OFFICER, WARD 9(3), HYDERABAD 3. CIT (A), VIJAYAWADA . 4. COMMISSIONER OF INCOME - TAX - VI , HYDERABAD 5. THE D.R., ITAT, HYDERABAD. B.V.S.