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

ITA 1493/HYD/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 3353 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-04-2011
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2004-2005
• Appeal Filed On: 29-11-2010
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: K E SUNIL BABU
• Assessee Lawyers: CHAITANYA KUMAR
• 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 CHANDRA POOJARI, ACCOUNTANT MEMBER ITA NO.1492/HYD/2010 : ASSESSMENT YEAR 2003- 04 ITA NO.1493/HYD/2010 : ASSESSMENT YEAR 2004- 05 M/S. QUALITY HATCHERIES (P)LTD., HYDERABAD. (PAN AAACQ O733 H) VS DY. COMMISSIONER OF INCOME- TAX, CIRCLE 16(3), HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI CHAITANYA KUMAR RESPONDENT BY : SHRI K.E.SUNIL BABU O R D E R PER G.C.GUPTA, VICE PRESIDENT: THESE TWO APPEALS BY THE ASSESSEE FOR THE ASSESSM ENT YEARS 2003-04 AND 2004-05 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. WE HAVE HEARD THE PARTIES ON T HE ISSUE. BOTH THE PARTIES SUBMITTED BEFORE US THAT THE ISSUE OF C ONDONATION OF DELAY IN FILING THE PRESENT APPEALS BEFORE THE TRIBUNAL I S IDENTICAL WITH THE ISSUE OF CONDONATION OF DELAY BEFORE THE TRIBUNAL I N ASSESSEES OWN CASE FOR THE EARLIER ASSESSMENT YEARS 2001-02 AND 2 002-03. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS REGARDING THE ISSUE OF ITA NO.1492-1493/H/2010 M/S. QUALITY HATCHERIES (P)LTD., HYD. 2 CONDONATION OF DELAY IN FILING THESE APPEALS BEFORE THE TRIBUNAL. CONSIDERING IDENTICAL FACTS OF THE CASE OF THE ASSE SSEE FOR THE IMMEDIATELY PRECEDING ASSESSMENT YEARS 2001-02 AND 2002-03, THE TRIBUNAL VIDE ITS ORDER DATED 11.3.2011 IN ITA NOS. 1490 AND 1491/HYD/2010, HAS CONDONED THE DELAY IN FILING THE APPEALS BEFORE THE TRIBUNAL. FACTS OF THE CASE FOR THE ASSESSMENT YEARS IN APPEAL BEFORE US BEING IDENTICAL WITH THE FACTS OF THE CAS E OF THE ASSESSEE FOR THE IMMEDIATELY PRECEDING YEARS NOTED ABOVE, WE CON DONE THE DELAY IN FILING THE PRESENT APPEALS BEFORE THE TRIBUNAL. 3. THE FIRST ISSUE IN THE GROUNDS OF APPEAL OF TH E ASSESSEE IN BOTH THE APPEALS FOR ASSESSMENT YEARS 2003-04 AND 2004-05 IS THAT THE CIT(A) HAS ERRED IN DECIDING THE APPEAL WITHOUT PROVIDING PROPER OPPORTUNITY TO THE ASSESSEE. WE HAVE HEARD THE PAR TIES ON THIS ISSUE. SIMILAR ISSUE WAS DECIDED BY THE TRIBUNAL IN ASSESS EES OWN CASE FOR THE EARLIER ASSESSMENT YEARS 2001-02 AND 2003-03 V IDE ITS ORDER DATED 11.3.2011 NOTED ABOVE. FACTS OF THE CASE IN THE PRESENT APPEALS OF THE ASSESSEE BEING IDENTICAL WITH THE FA CTS IN THE EARLIER ASSESSMENT YEARS NOTED ABOVE, WE SET ASIDE THE IMPU GNED ORDERS OF THE CIT(A) AND RESTORE THE MATTER TO THE FILE OF TH E CIT(A) WITH A DIRECTION TO PASS A DE NOVO APPELLATE ORDER IN ACCO RDANCE WITH LAW ON MERITS AFTER PROVIDING REASONABLE OPPORTUNITY OF HE ARING TO BOTH THE PARTIES. ASSESSEE IS DIRECTED TO COMPLY WITH THE NO TICE OF HEARING BEFORE THE CIT(A) AND TO COOPERATE IN THE DISPOSAL OF THE APPEALS BY THE FIRST APPELLATE AUTHORITY. 4. IN VIEW OF OUR ABOVE ORDER SETTING ASIDE THE OR DERS 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 ITA NO.1492-1493/H/2010 M/S. QUALITY HATCHERIES (P)LTD., HYD. 3 OTHER GROUNDS OF APPEAL FOR BOTH THE ASSESSMENT YEA RS IN APPEAL BEFORE US. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 21.4.2011 SD/- SD/- (CHANDRA POOJARI) (G.C. GUPTA) A CCOUNTANT MEMBER V ICE PRESIDENT DATED THE 21 ST APRIL, 2011 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.. C OMMISSIONER 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.