Shanti Switch Gears P. Ltd., Hyd, Hyderabad V. ITO, Ward-3(1), Hyd, Hyderabad

ITA 139/HYD/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6325 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 11-07-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 10-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K J RAO
• Assessee Lawyers: P MURALI MOHAN RAO
• Keywords: Assessment record; Condonation of delay
• Section: 143(3)

Judgement Text

ITA NO 139 OF 2016 SHANTI SWITCH GEARS P LTD HYDERA BAD PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD BEFORE SMT. P.MADHAVI DEVI, JUDICIAL MEMBER & SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO.139/HYD/2016) (ASSESSMENT YEAR: 2008-09) M/S. SHANTI SWITCH GEARS PRIVATE LIMITED HYDERABAD PAN: AACCS 8399 B VS. INCOME TAX OFFICER WARD 3(1) HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI P. MURALI MOHAN RAO FOR REVENUE : SHRI K.J. RAO, DR DATE OF HEARING : 11/07/2016 DATE OF PRONOUNCEMENT : 29 /07/2016 O R D E R PER SMT. P. MADHAVI DEVI, J.M. THIS IS ASSESSEES APPEAL FOR THE A.Y 2008-09. IN T HIS APPEAL, THE ASSESSEE IS AGGRIEVED BY THE ORDER OF T HE CIT (A) IN DISMISSING THE ASSESSEES APPEAL BY OBSERVING THAT THE ASSESSEE HAS NOT FILED AN APPLICATION FOR CONDONATION OF DEL AY, EVEN THOUGH THERE WAS A DELAY OF 9 DAYS IN FILING THE AP PEAL BEFORE THE CIT (A). 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE CO MPANY FILED ITS RETURN OF INCOME FOR THE RELEVANT A.Y 2008-2009 . DURING THE ASSESSMENT PROCEEDINGS U/S 143(3) OF THE ACT, AO MA DE DISALLOWANCES AND THE CONSEQUENTIAL ADDITIONS TO TH E RETURNED INCOME OF THE ASSESSEE. AGGRIEVED, THE ASSESSEE PRE FERRED AN ITA NO 139 OF 2016 SHANTI SWITCH GEARS P LTD HYDERA BAD PAGE 2 OF 3 APPEAL BEFORE THE CIT (A) ON 31.01.2011. THE CIT (A ) CALLED FOR THE ASSESSMENT RECORD AND OBSERVED THAT THE ASSESSM ENT ORDER WAS SERVED ON THE ASSESSEE ON 24.12.2010 AND NOT ON 07.01.2011 AS MENTIONED BY THE ASSESSEE IN ITS APPE AL MEMO, FORM NO.35. TAKING NOTE OF THE FACT THAT THE WRONG DATE OF SERVICE IS MENTIONED WHICH HAS RESULTED IN A DELAY IN FILIN G OF THE APPEAL, AS THE APPEAL SHOULD HAVE BEEN FILED WITHIN A PERIO D OF 30 DAYS FROM THE DATE OF THE SERVICE OF THE ASSESSMENT ORDE R, THE CIT (A) DISMISSED THE ASSESSEES APPEAL IN LIMINI AND THE A SSESSEE IS IN APPEAL BEFORE US AGAINST THIS ORDER. 3. BEFORE US, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE DATE OF SERVICE WAS INADVERTENTLY MENTIONE D AS 7.1.2011 INSTEAD OF 24.12.2010 AND THE ASSESSEE HAS FILED BE FORE US AN APPLICATION FOR CONDONATION OF DELAY IN FILING OF T HE APPEAL BEFORE THE CIT (A). HE SUBMITTED THAT THE SAME MAY BE ADMI TTED AND REMANDED BACK TO THE FILE OF THE CIT (A) FOR CONSID ERATION OF CONDONATION OF THE DELAY AND ALSO ASSESSEES APPEAL ON MERIT. THE LEARNED DR, HOWEVER, SUPPORTED THE ORDER OF THE CIT (A). 4. HAVING REGARD TO THE RIVAL CONTENTIONS AND THE M ATERIAL ON RECORD, WE FIND THAT THE ASSESSEE HAS FILED AN APPL ICATION FOR CONDONATION OF DELAY BEFORE US AND THE DELAY IS ON LY FOR A PERIOD OF 9 DAYS. IN VIEW OF THE SAME, AND IN THE INTEREST OF JUSTICE WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF TH E CIT (A) AND REMAND THE ISSUE BACK TO THE FILE OF THE CIT (A) FO R RECONSIDERATION IN ACCORDANCE WITH THE LAW, BOTH TH E PETITIONS FOR CONDINATION OF DELAY AND IF THE DELAY IS CONDONED, THEN ALSO THE MERITS OF THE APPEAL. ITA NO 139 OF 2016 SHANTI SWITCH GEARS P LTD HYDERA BAD PAGE 3 OF 3 5. IN THE RESULT, ASSESSEES APPEAL IS TREATED AS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH JULY, 2016. S D/ - S D/ - (S.RIFAUR RAHMAN) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED 29 TH JULY, 2016. VNODAN/SPS COPY TO: 1. P. MURALI & CO. CAS, 6-3-655/2/3, 1 ST FLOOR, SOMAJIGUDA, HYDERABAD 500082 2. INCOME TAX OFFICER WARD 3(1) HYDERABAD 3. CIT(A)-3 HYDERABAD 4. PR. CIT -3 HYDERABAD 5. THE DR, ITAT, HYDERABAD 6. GUARD FILE BY ORDER