Dara Raja, Khammam V. Income Tax Officer, Ward-3, Khammam

ITA 1503/Hyd/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4290 (ITAT-HYDERABAD)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 02-05-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 09-07-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: M M MURTHY NAIK
• Assessee Lawyers: M V ANIL KUMAR
• Keywords: Condonation of delay
• Section: 271(1)(c); 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO.1502 & 1503/HYD/2018 ASSESSMENT YEARS: 2013 - 14 & 2014 - 15 DARA RAJA, KHAMMAM. PAN: BJUPD 8759 B VS. INCOME TAX OFFICER, WARD - 3, KHAMMA (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI M.V. ANIL KUMAR REVENUE BY: SRI M.M. MURTHY NAIK, DR DATE OF HEARING: 02 /0 5 /2019 DATE OF PRONOUNCEMENT: 10 /05/2019 ORDER PER SMT. P. MADHAVI DEVI, J.M.: BOTH ARE ASSESSEES APPEALS FOR THE ASSESSMENT YEARS 2013 - 14 AND 2014 - 15 RESPECTIVELY. ITA NO. 1503/HYD/2018 IS AGAINST THE ASSESSMENT COMPLETED U/S 144 OF THE ACT WHILE ITA NO.1502/HYD/2018 IS AGAINST THE LEVY OF PENALTY U/S 271(1)(C) OF THE ACT . 2. IN BOTH THE CASES, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE CIT(A) HAS DISMISSED THE ASSESSEES APPEALS BY NOT CONDONING THE DELAY IN FILING OF THE APPEALS. HE SUBMITTED THAT THE PERIOD OF DELAY IS ALS O NOT CLEARLY MENTIONED BY THE CIT(A) BUT HE HAS REJECTED THE ASSESSEES APPEALS ON THE SAID GROUND REFLECTING NON - APPLICATION OF MIND BY THE CIT(A) . HE PRAYED THAT THE MATTER MAY BE REMANDED TO THE FILE OF THE CIT(A) 2 WITH A DIRECTION TO RE - CONSIDER THE RE ASONS GIVEN BY THE ASSESSEE FOR CONDONATION OF DELAY AND IF THE DELAY IS SO CONDONED THEN TO CONSIDER THE ASSESSEES APPEALS ON MERITS. 3. LD DR HOWEVER OPPOSED THE REMAND OF THE MATTER TO THE CIT(A). 4. HAVING REGARD TO THE RIVAL CONTENTIONS AND THE MATERIAL ON RECORD, WE FIND THAT THE REASON GIVEN BY THE ASSESSEE BEFORE THE CIT(A) FOR THE DELAY IN FILING OF THE APPEAL IS THAT THE ASSESSEE HAS MISPLACED THE DOCUMENTS AND THEREFORE HAD NOT INFORMED THE AR TO FILE THE APPEAL WHICH HAS RESULTED IN THE DELAY. WE FIND THAT T HE CIT(A) HAS NOT ACCEPTED THE CONTENTIONS OF THE ASSESSEE BUT HAS ALSO NOT PASSED A SPEAKING ORDER ON THIS ISSUE . THEREFORE, WE DEEM IT FIT AND PROPER TO REMAND BOTH THE APPEALS TO THE FI LE OF THE CIT(A) WITH A DIRECTION TO RE - CONSIDER THE ASSESSEES APPLICATIONS FOR CONDONATION OF DELAY AND IF THE DELAY IS CONDONED BY THE CIT(A), TO FURTHER CONSIDER THE APPEALS ON MERITS. THE ASSESSEES APPEALS ARE ACCORDINGLY TREATED AS ALLOWED FOR STAT ISTICAL PURPOSES. 5. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 10 TH MAY, 2019. SD/ - SD/ - (S. RIFAUR RAHMAN) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATE D: 10 TH MAY , 2019 OKK COPY TO: - 3 1) DARA RAJA C/O. ANANDAM & CO, CHARTERED ACCOUNTANTS, 7A, SURYA TOWERS, S.P. ROAD, SECUNDERABAD 3. 2) INCOME TAX OFFICER, WARD - 3, KHAMMAM. 3) THE CIT(A) - 7, HYDERABAD 4) THE PR. CIT - 7, HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE