Pasham Laxmi Srinivas Reddy , Secunderabad V. Asst. Commissioner of Income Tax, Circle-10(1), Hyderabad

ITA 1391/Hyd/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5630 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Hyderabad
• Next Hearing Date: 15-09-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 09-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 144; 2; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. 1391 /H/20 19 ASSESSMENT YEAR: 20 15 - 1 6 SRI PASHAM LAXMI SRINIVAS REDDY HYDERABAD. [ PAN AEJPP5697M ] VS. ADDL. COMMISSIONER OF INCOME TAX , CIRCLE 10 (1) HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SHRI D.J. PRABHAKAR ANAND DATE OF HEARING: 1 5 /0 9 /2021 DATE OF PRONOUNCEMENT: 17 /09/2021 O R D E R PER L.P. SAHU, A.M.: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST CIT(A) 6 , HYDERABADS ORDER DATED 19 /0 6 /20 19 FOR AY 20 15 - 16 INVOLVING PROCEEDINGS U/S 14 4 OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. 2. IN THE COURSE OF HEARING, IT WAS OBSERVED THAT THE CIT(A) HAS DISMISSED THE APPEAL ONLY ON TECHNICAL GROUNDS FOR NOT ACCEPTING THE REASONS FOR CONDONATION OF DELAY IN FILING THE APPEAL BEFORE HIM, WHERE AS WE OBSERVE FROM THE ORDER OF THE CIT(A) THAT THERE WAS A SUFFICIENT REASON FOR DEL AY AS THE ASSESSEE WAWS BUSY IN REVIVING HIS BUSINESS, THEREFORE WE CONDONE THE DELAY. WE DEEM IT FIT AND PROPER IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED TO THE FILE OF I TA NO. 1391 /HYD /20 19 PASHAM LAXMI SRINIVAS REDDY , SEC.BAD . : - 2 - : CIT(A) FOR DECIDING VARIOUS GROUNDS OF APPEAL ON MERITS. THE LEARNED DR AGREED . 3. WE HAVE CONSIDERED THE FACTS OF THE CASE . W E ARE OF THE VIEW THAT INTEREST OF JUSTICE WILL BE SERVED IF THE MATTER IS RESTORED TO THE FILE OF FIRST APPELLATE AUTHORITY FOR DECIDING VARIOUS GROUNDS OF APPEAL OF THE ASSESSEE ON MERITS. ACCORDINGLY, THE CIT(A) IS DIRECTED TO AFFORD REASONABLE OPPORTUN ITY OF BEING HEARD TO THE ASSESSEE AND THEREAFTER DECIDE THE APPEAL ON MERITS. WE DIRECT THE ASSESSEE TO APPEAR BEFORE CIT(A) WITH ALL THE RELEVANT EVIDENCES; AT HIS OWN RISK AND RESPONSIBILITY TO BE FOLLOWED BY THREE EFFECTIVE OPPORTUNITIES OF HEARING. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 17 TH SEPTEMBER, 2021. SD/ - SD/ - (S.S. GODARA) (L. P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 17 TH SEPTEMBER, 2021. *GMV COPY TO : 1 PASHAM LAXMI SRINIVAS REDDY, H.NO. 1 - 1 - 163/1,65, ALEXANDER ROAD, SECUNDERABAD 500 02 6 2 ACIT, CIRCLE 10(1), HYDERABAD. 3 CIT(A) 6 , HYDERABAD. 4 PR. CIT 6 , HYDERABAD 5 DR, ITAT, HYDERABAD. 6 GUARD FILE. I TA NO. 1391 /HYD /20 19 PASHAM LAXMI SRINIVAS REDDY , SEC.BAD . : - 3 - : S.NO. DETAILS DATE 1 DRAFT DICTATED ON 2 DRAFT PLACED BEFORE AUTHOR 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 5 APPROVED DRAFT COMES TO THE SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 7 FILE SENT TO BENCH CLERK 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER