Quality Hatcheries Pvt.Ltd., Hyderabad V. DCIT, Hyderabad

ITA 1490/HYD/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 9780 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2011
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2001-2002
• Appeal Filed On: 29-11-2010
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: K E SUNIL BAHU
• Assessee Lawyers: S RAMA RAO
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B , HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI AKBER BASHA, ACCOUNTANT MEMBER ITA NO.1490/HYD/2010 : ASSESSMENT YEAR 2001- 02 ITA NO.1491/HYD/2010 : ASSESSMENT YEAR 2002- 03 M/S. QUALITY HATCHERIES (P)LTD., HYDERABAD. (PAN AAACQ O733 H) VS DY. C OMMISSIONER OF INCOME - TAX, CIRCLE 16(3), HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.RAMA RAO RESPONDENT BY : SHRI K.E.SUNIL BAHU O R D E R PER G.C.GUPTA, VICE PRESIDENT: THESE TWO APPEALS BY THE ASSESSEE FOR THE ASSESSM ENT YEARS 2001-02 AND 2002-03 ARE DIRECTED AGAINST THE ORDERS OF THE COMMISSIONER OF INCOME-TAX(APPEALS). SINCE COMMON I SSUES ARE INVOLVED, BOTH THESE APPEALS ARE BEING DISPOSED OFF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. THERE IS A DELAY OF 378 DAYS IN FILING THE PR ESENT APPEALS BEFORE THE TRIBUNAL. THE ASSESSEE HAS FILED APPLICA TION FOR CONDONATION OF DELAY IN FILING THESE APPEALS BEFORE THE TRIBUNAL, ALONGWITH AN AFFIDAVIT OF ONE OF THE DIRECTORS OF T HE ASSESSEE COMPANY. WE HAVE HEARD THE PARTIES ON THE ISSUE OF CONDONATION OF DELAY IN THE FILING OF THESE APPEALS. IN THE FACTS OF THE CASE AND IN VIEW OF THE CONTENTS OF THE PETITION REQUESTING FOR CONDONATION OF DELAY, SUPPORTED BY THE AFFIDAVIT OF THE DIRECTOR O F THE ASSESSEE COMPANY, WE HOLD THAT IT IS A FIT CASE FOR CONDONAT ION OF DELAY IN FILING ITA NO.1490-1491/H/2010 M/S. QUALITY HATCHERIES (P)LTD., HYD. 2 THE PRESENT APPEALS BEFORE THE TRIBUNAL AND ACCORDI NGLY THE DELAY IN FILING THE PRESENT APPEALS BEFORE THE TRIBUNAL IS C ONDONED. 3. THE FIRST ISSUE IN THE GROUNDS OF APPEAL OF TH E ASSESSEE IN ITS APPEAL FOR THE ASSESSMENT YEAR 2001-02 IS THAT THE CIT(A) HAS ERRED IN DECIDING THE APPEAL WITHOUT PROVIDING PROP ER OPPORTUNITY TO THE ASSESSEE. WE HAVE HEARD THE PARTIES ON THIS ISS UE. WE FIND THAT IT IS IN THE INTERESTS OF JUSTICE TO PROVIDE THE ASSES SEE WITH ONE MORE OPPORTUNITY TO PRESENT ITS CASE BEFORE THE FIRST AP PELLATE AUTHORITY. ACCORDINGLY, IMPUGNED ORDERS OF THE CIT(A) FOR BOTH THE ASSESSMENT YEARS 2001-02 AND 2002-03 ARE SET ASIDE TO THE FILE OF THE CIT(A) WITH A DIRECTION TO PASS A DE NOVO APPELLATE ORDER IN ACCORDANCE WITH LAW ON MERITS AFTER PROVIDING REASONABLE OPPORTUNIT Y OF HEARING TO BOTH THE PARTIES. ASSESSEE IS DIRECTED TO COMPLY WI TH THE NOTICE OF HEARING BEFORE THE CIT(A) AND TO COOPERATE IN THE D ISPOSAL OF THE APPEALS BY THE FIRST APPELLATE AUTHORITY. 4. IN VIEW OF OUR ABOVE ORDER SETTING ASIDE THE OR DER OF THE CIT(A) AND RESTORING THE MATTER TO HIS FILE FOR DE NOVO DISPOSAL, WE ARE NOT ADJUDICATING ON THE OTHER ISSUES RAISED BY THE ASSESSEE IN OTHER GROUNDS OF APPEAL FOR BOTH THE ASSESSMENT YEA RS IN APPEAL BEFORE US. 5. IN THE RESULT, BOTH THE APPEALS FO THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 11.3.2011 SD/- SD/- (AKBER BASHA) ( G.C. G UPTA) A CCOUNTANT MEMBER V ICE PRESIDENT DATED THE 11 TH MARCH, 2011 ITA NO.1490-1491/H/2010 M/S. QUALITY HATCHERIES (P)LTD., HYD. 3 COPY FORWARDED TO: 1. M/S. QUALITY HATCHERIES (P)LTD., C/O. SHRI S.RAMA R AO, FLAT NO.102, SHIRYA'S ELEGANCE, NO.3-6-643, ST. NO. 9, HIMAYATNAGAR, HYDERABAD 500029. 2. DY.. COMMISSIONER OF INCOME-TAX, CIRCLE 16(3), HYDERABAD 3. CIT (A) - V , HYDERABAD. 4. COMMISSIONER OF INCOME - TAX IV , HYDERABAD 5. THE D.R., ITAT, HYDERABAD. B.V.S.