Avva Sita Rama Rao, Vijayawada V. Dy. Commissioner of Income Tax , Central Circle-2(4), Hyderabad

ITA 1346/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9381 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-A
• Assessment Year: 2010-2011
• Appeal Filed On: 27-08-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NIVEDITA BISWAS
• Keywords: Opportunity of being heard; Condonation of delay
• Section: 153A; 144

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S. S. GODARA, JUDICIAL MEMBER ITA NO.1345 TO 1351/HYD/2019 ASSESSMENT YEARS: 2009 - 10 TO 2015 - 16 AVVA SITA RAMA RAO, VIJAYAWADA. PAN: ABSPA 6536 E VS. DCIT, CENTRAL CIRCLE - 2(4), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI M.V. PRASAD REVENUE BY: SMT. NIVEDITA BISWAS, DR DATE OF HEARING: 02/03/2021 DATE OF PRONOUNCEMENT: 09 /03/2021 ORDER PER A. MOHAN ALANKAMONY , A.M: ALL THE CAPTIONED APPEAL S ARE FILED BY THE ASSESSEE AGAINST THE ORDER S OF THE LD. CIT(A) - 12 , HYDERABAD IN APPEAL NO S . 0230, 0229, 0224, 0228, 0227, 0226 & 225/2016 - 17, DATED 19/02/2018 PASSED U/S. 144 R.W.S 153A AND U/S. 250(6) OF THE ACT FOR THE A.Y S 20 09 - 10 TO 2015 - 16 . 2 2. THE ASSESSEE HAS RAISED FOUR SIMILAR GROUNDS IN ALL ITS APPEAL S AND THEY ARE EXTRACTED HEREIN BELO W FOR REFERENCE: - (1) THE LD. CIT(A) IS ERRED IN FACTS AND LAW WHILE PASSING THE ORDER. (2) THE LD. CIT(A) MIGHT HAVE ADJUDICATED THE APPEAL BASED ON THE MERITS OF THE CASE RATHER THAN DISMISSING THE APPEAL. (3) WITHOUT PREJUDICE TO THE GROUNDS, THE APPEL LANT PRAYS TO GIVE ANOTHER OPPORTUNITY OF BEING HEARD BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS). (4) THE APPELLANT MAY ADD, ALTER OR MODIFY OR SUBSTITUTE ANY OTHER POINTS TO THE GROUNDS OF APPEAL AT ANY TIME BEFORE OR AT THE TIME OF HEARING OF THE AP PEAL. 3. AT THE OUTSET, THE LD. AR SUBMITTED BEFORE US THAT THERE IS A DELAY OF 494 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL. IN THIS REGARD, THE ASSESSEE HAD SUBMITTED AN AFFIDAVIT SEEKING CONDONATION OF DELAY WHEREIN THE REASONS FOR NOT FILING TH E APPEAL WITHIN THE PRESCRIBED TIME LIMIT WAS EXPLAINED. FOR REFERENCE, THE RELEVANT PORTION FROM THE AFFIDAVIT IS EXTRACTED HEREIN BELOW: - 1. 2.. 3. THE APPEAL OUGHT TO HAVE BEEN FILED ON OR BEFORE 20/04/2018 I.E., 60 DAYS FROM THE DATE OF APPEAL ORDER. HOWEVER, DUE TO LACK OF INTIMATION IN THE FORM OF SERVICE OF NOTICE AND ALSO THE PETITION ER IS IN JAIL FOR THE PERIOD FROM 22/05/2018 TO 17/10/2018, THE FILING OF APPEAL BEFORE THE HONBLE ITAT, HYDERABAD HAS DELAYED FOR A PERIOD OF 496 DAYS (20/04/2018 TO 27/08/2019). 4. HENCE, THE DELAY OF 496 DAYS IN FILING OF THE APPEAL BEFORE THE INCOME TAX APPELLATE TRIBUNAL WAS BEYOND THE CONTROL OF THE PETITIONER AND IS NEITHER INTENTIONAL NOR DELIBERATE. THEREFORE, IT IS RESPECTFULLY PRAYED THAT THE DELAY OF 496 DAYS IN FILING THE APPEAL MAY KINDLY BE CONDONED IN THE IN THE INTEREST OF SUBSTANTIAL JUSTICE. 4. ON PERUSAL OF THE AFFIDAVIT FILED BY THE ASSESSEE, WE FIND THAT THE DELAY OF 494 DAYS IN EACH OF THE ASSESSEES APPEAL FOR THE AYS 2009 - 10 TO 2015 - 16 HAS OCCURRED AS THE ASSESSEE WAS IN JAIL FOR QUITE SOME TIME 3 AND DUE TO NON - INTIMATION REGARDING THE SERVICE OF NOTICE. HENCE THE ASSESSEE COULD NOT SIGN THE APPEAL PAPERS IN TIME AND THEREFORE THERE WAS A DELAY OF 494 DAYS IN FILING THE APPEAL S FOR THE AYS 2009 - 10 TO 2015 - 16 BEFORE THE TRIBUNAL. CONSIDERING THE PRAYER OF THE ASSESSEE , IN THE INTEREST OF JUSTICE, WE HEREBY CONDONE THE DELAY OF 494 DAYS IN FILING THE APPEAL S FOR THE AYS 2009 - 10 TO 2015 - 16 BEFORE THE TRIBUNAL AND PROCEED TO ADJUDI CATE THE APPEAL S ON MERITS. 5. AT THE OUTSET, DURING THE TIME OF HEARING OF THE APPEAL S , THE LD. AR SUBMITTED BEFORE US THAT THE LD. AO HAD PASSED EX - PARTE ORDER S U/S. 144 R.W.S 153A OF THE ACT WITHOUT PROVIDING PROPER OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. THE LD. AR FURTHER SUBMITTED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE LD. A.O. DUE TO PERSONAL CONSTRAINS. IT WAS FURTHER SUBMITTED THAT, ON APPEAL, THE LD. CIT(A) HAD ALSO DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE WITHOUT PROVIDING PROP ER OPPORTUNITY TO THE ASSESSEE OF BEING HEARD . IT WAS THEREFORE PLEADED THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF THE LD. CIT (A) , SO THAT THE ASSESSEE CAN PURSUE THE APPEAL EFFECTIVELY OTHERWISE GREAT INJUSTICE WILL BE INFLICTED ON THE ASSESSEE . LD. DR ON THE OTHER HAND OBJECTED TO THE SUBMISSIONS OF THE LD. AR AND ARGUED THAT SUFFICIENT OPPORTUNITIES HAD BEEN PROVIDED TO THE ASSESSEE, HOWEVER, ON THE GIVEN DATES OF HEARING, NEITHER THE ASSESSEE NOR ITS REPRESENTATIVE APPEARED BEFORE THE LD. AO AND BEFORE THE LD. CIT (A). UNDER THESE CIRCUMSTANCES, THE LD. REVENUE 4 AUTHORITIES HAD NO OTHER OPTION BUT TO PASS EX - PARTE ORDERS ON MERITS BASED ON THE MATERIALS AVAILABLE ON RECORD. HENCE, IT WAS PLEADED, THAT THE ORDERS PASSED BY THE LD. REVENUE AUTHO RITIES DO NOT CALL FOR ANY INTERFERENCE AND THE APPEAL S OF THE ASSESSEE MAY BE DISMISSED. 6. AFTER HEARING THE RIVAL SUBMISSIONS AND CAREFULLY PERUSING THE MATERIALS ON RECORD, WE DO NOT FIND MERIT IN THE ARGUMENTS ADVANCED BY THE LD. AR. THE LD. CIT(A) A ND THE LD. A.O. HAD PROVIDED SUFFICIENT OPPORTUNITIES TO THE ASSESSEE OF BEING HEARD BUT, AT THE TIME OF HEARING, NEITHER THE ASSESSEE NOR HI S REPRESENTATIVE APPEARED BEFORE THE LD. REVENUE AUTHORITIES AND THEREFORE, THEY WERE LEFT WITH NO OTHER OPTION EXC EPT TO PASS EX - PARTE ORDERS BASED ON THE MATERIALS BEFORE THEM. HOWEVER, CONSIDERING PRAYER OF THE ASSESSEE AND THE ISSUES INVOLVED IN THE APPEAL, IN THE INTEREST OF JUSTICE, WE HEREBY REMIT THE ENTIRE MATTER BACK TO THE FILE OF THE LD. CIT(A) FOR DE - NOVO CONSIDERATION. AT THE SAME BREATH, WE ALSO HEREBY CAUTION THE ASSESSEE AND HIS REPRESENTATIVE TO PROMPTLY CO - OPERATE BEFORE THE LD. CIT(A) IN THE PROCEEDINGS FAILING WHICH THE LD. CIT(A) SHALL BE AT LIBERTY TO PASS APPROPRIATE ORDERS IN ACCORDANCE WITH LAW AND MERITS BASED ON THE MATERIALS ON THE RECORD. IT IS ORDERED ACCORDINGLY. 7. IN THE RESULT, ALL THE APPEAL S OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREIN ABOVE. 5 PRONOUNCED IN THE OPEN COURT ON THE 09 TH OF MARCH, 2021. SD/ - SD/ - (S.S. GODARA) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 09 TH MARCH, 2021 OKK COPY TO: - 1) SRI AVVA SITA RAMA RAO C/O. M.V. PRASAD, CHARTERED ACCOUNTANT, D.NO. 60 - 7 - 13, 4 TH LINE, SIDDHARTHA NAGAR, VIJAYAWADA 520010. 2) THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2(4), 6 TH FLOOR, AAYAKAR BHAVAN, BASHEER BAGH, HYDERABAD 500029. 3) THE COMM ISSIONER OF INCOME TAX (APPEALS) - 12, HYDERABAD. 4) THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE