Hyderabad Pharma Infrastructure & Technologies Limited, Hyd, Hyderabad V. Asst. Commissioner of Income Tax, Circle-2(2), Hyd, Hyderabad

ITA 1286/Hyd/2017

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6101 (ITAT-HYDERABAD)
• Duration Of Justice: 4 year(s) 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2021
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB-B
• Assessment Year: 2013-2014
• Appeal Filed On: 23-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD (Through Virtual Hearing) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SRI S.S. GODARA, JUDICIAL MEMBER ITA NO. 1170/Hyd/2016 A.Y. 2007-08 Hyderabad Pharma Infrastructure and Technologies Ltd., Hyderabad. PAN: AABCH 7419 L Vs. Deputy Commissioner of Income Tax, Circle-2(2), Hyderabad. (Appellant) (Respondent) ITA No. 1284/Hyd/2017 A.Y. 2008-09 Hyderabad Pharma Infrastructure and Technologies Ltd., Hyderabad. PAN: AABCH 7419 L Vs. Deputy Commissioner of Income Tax, Circle-2(2), Hyderabad. (Appellant) (Respondent) ITA No.1285/Hyd/2017 A.Y. 2012-13 Hyderabad Pharma Infrastructure and Technologies Ltd., Hyderabad. PAN: AABCH 7419 L Vs. ACIT, Circle-2(2), Hyderabad. (Appellant) (Respondent) ITA No.1286/Hyd/2017 A.Y. 2013-14 2 Hyderabad Pharma Infrastructure and Technologies Ltd., Hyderabad. PAN: AABCH 7419 L Vs. ACIT, Circle-2(2), Hyderabad. (Appellant) (Respondent) Assessee by None Revenue by Sri Rohit Mujumdar, Sr. AR Date of hearing: 02/12/2021 Date of pronouncement: 20/12/2021 ORDER PER A. MOHAN ALANKAMONY, A.M: The above captioned four appeals are filed by the assessee for the A.Y. 2007-08, 2008-09, 2012-13 and A.Y. 2013-14. ITA No.1170/Hyd/2016 is filed against the order of the Ld. CIT(A)-2, Hyderabad in appeal No. 0274/2014-15, dated 30/05/2016 passed U/s. 143(3) r.w.s 254 and U/s. 250(6) of the Act. ITA No. 1284/Hyd/2017 is filed against the order of the Ld. CIT(A)-5, Hyderabad in appeal No.0214/2016-17/CIT(A)-5, dated 28/04/2017 passed U/s. 143(3) r.w.s 254 and U/s. 250(6) of the Act. ITA No. 1285/Hyd/2017 is filed against the order of the Ld. CIT(A)-5, Hyderabad in appeal No.0212/2016-17/CIT(A)-5, dated 28/04/2017 passed U/s. 143(3) r.w.s 250(6) of the Act. ITA No. 1286/Hyd/2017 is filed against the order of the Ld. CIT(A)-2, Hyderabad in appeal No. 3 0348/2015-16, dated 22/05/2017 passed U/s. 143(3) r.w.s 250(6) of the Act. 3. At the outset, the Ld. AR submitted that there is a delay of 04 days (ITA No. 1170/Hyd/2016); 14 days (ITA No. 1284/Hyd/2017) and 14 days (ITA No. 1285/Hyd/2017) in filing the appeals before the Tribunal within the prescribed time limit. In this regard, the assessee filed condonation petitions wherein it was stated that the assessee’s Counsel was not well during the relevant period and therefore, these three appeals could not be filed before the Tribunal within the stipulated time. The relevant portion from the affidavit filed by the assessee is extracted herein below for reference: “..........During this period the authorized representative who was familiar with the issues was also suffering from some health problems arising out of a car accident and his services could not be availed. In view of these limitations, there was a delay........” 3. On perusing the affidavits filed by the assessee and the reasons stated by the assessee for filing the appeals for the A.Y. 2007-08 (04 days); A.Y. 2008-09 (14 days) and A.Y. 2012-13 (14 days) beyond the prescribed time limit, we are of the view that the delay in filing these appeals is not attributable to the assessee and therefore, we condone the delay of 04 days (ITA No. 1170/Hyd/2016); 14 days (ITA No. 1284/Hyd/2017) and 14 days (ITA No. 1285/Hyd/2017) and proceed to adjudicate the appeals on merits. 4 4. Before us none appeared on the date of hearing. From the order sheet it is also noted that the assessee failed to appear before the Bench on several preceding occasions. Further, from the grounds raised by the assessee it appears that the additional ground raised by the assessee was not considered by the Ld. CIT (A) and for certain appeals proper opportunity was not provided by the Revenue. Therefore, considering the peculiar facts and circumstances of the cases and the issues involved in the appeals, we hereby remit back the entire matter back to the file of Ld. AO for de novo consideration. However, we also hereby caution the assessee to promptly cooperate before the Ld. Revenue Authorities in their proceedings failing which the Ld. Revenue Authorities shall be at liberty to pass appropriate orders in accordance with law and merits based on the materials on record. 5. In the result, four appeals of the assessee are allowed for statistical purposes as indicated herein above. Pronounced in the open Court on the 20 th December, 2021. Sd/- Sd/- (S.S. GODARA) (A. MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated: 20 th December, 2021. OKK Copy to:- 1) Hyderabad Pharma Infrastructure and Technologies Ltd., H.No. 7-2-5/D/1, ICWAI Bhavan, Sanathnagar Post Office 5 Road, Beside Dena Bank, Industrial Estate, Sanathnagar, Hyderabad. 2) The Deputy Commissioner of Income Tax, Circle-2(2), Signature Towers, Kondapur, Hyderabad – 500 084. (ii) Asst. Commissioner of Income Tax, Circle-2(2), Signature Towers, Kondapur, Hyderabad. 3) The CIT(A)-2, Hyderabad. (ii) The CIT(A)-5, Hyderabad. 4) The Principal Commissioner of Income Tax-2, Hyderabad. 5) The DR, ITAT, Hyderabad 6) Guard File