M. Prabhu Lingam, Hyderabad, Hyderabad V. ITO, Ward-4(1), Hyderabad, Hyderabad

ITA 1461/HYD/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 2615 (ITAT-HYDERABAD)
• Duration Of Justice: 10 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 02-08-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 28-10-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: N SWAPNA
• Assessee Lawyers: S RAMA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO. 1461/HYD/2016 ASSESSMENT YEAR: 2007-08 MATIKE PRABHU LINGAM, HYDERABAD. PAN ALZPM 2546 H VS. INCOME-TAX OFFICER, WARD 4(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S. RAMA RAO REVENUE BY : SMT. N. SWAPNA DATE OF HEARING : 08-08-2017 DATE OF PRONOUNCEMENT : 22-09-2017 O R D E R PER S. RIFAUR RAHMAN, A.M.: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX(A) - 1, H YDERABAD, DATED 30-06-2016 FOR AY 2007-08. 2. ON PERUSAL OF RECORD, WE FIND THAT THE ASSESSEE FILED THIS APPEAL BEFORE US WITH A DELAY OF 26 DAYS. IN THIS CONNECTI ON, ASSESSEE FILED A PETITION REQUESTING FOR CONDONATION OF THE SAID D ELAY WHEREIN IT WAS STATED THAT AT THE RELEVANT POINT OF TIME, HE BECAM E SICK AND TO THIS EFFECT A MEDICAL CERTIFICATE IS ENCLOSED TO THE SAI D PETITION. HE, THEREFORE, REQUESTED TO CONDONE THE SAID DELAY AND ADMIT THE APPEAL FOR ADJUDICATION. AS THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT FILING THE APPEAL WITHIN THE STIPULATED TIME , WE CONDONE THE SAID DELAY AND ADMIT THE APPEAL FOR HEARING AND ADJUDICA TION.