KJD Bhavani, Hyderabad, Hyderabad V. ITO, Ward-4(1), Hyderabad, Hyderabad

ITA 1558/HYD/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 2528 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-05-2017
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 21-11-2016
• Court: TRIBUNAL
• Department Lawyers: U MINICHANDRAN
• Assessee Lawyers: P MURALI MOHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ITA NO. 1558/HYD/2016 ASSESSMENT YEAR: 2009-10 SHRI KJD BHAVANI GPA HOLDER OF SRI SRINIVASA SRI RAM KALAGARA, HYDERABAD. PAN AJJPK0818Q VS. THE INCOME TAX OFFICER, WARD 4(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI P. MURALI MOHAN REVENUE BY : SMT. U. MINICHANDRAN DATE OF HEARING : 17-05-2017 DATE OF PRONOUNCEMENT : 17-05-2017 ORDER PER D. MANMOHAN, VICE PRESIDENT: THIS FILE IS DIRECTED AGAINST THE EX-PARTE ORDER PASSED BY THE CIT-1, HYDERABAD DATED 14-07-2016, WH EREIN THE APPEAL WAS DISMISSED AN UNADMITTED ON THE GROUN D THAT THE DELAY OF SIX DAYS IN FILING THE APPEAL WAS NOT PROPERLY EXPLAINED. 2. LD. COUNSEL SUBMITTED THAT THOUGH THE APPEAL WAS POSTED ON 14-07-2016, THE LD. CIT GAVE FURTHER TIME TO THE ASSESSEE TO FILE AN EXPLANATION FOR THE DELAY A ND THE ASSESSEE ULTIMATELY FILED AN EXPLANATION ON 25-08-2 016 BEFORE THE CIT(A)-1, HYDERABAD, WHICH WAS NOT TAKEN ON 2 ITA NO. 1558/HYD/2016 RECORD BY THE LD. CIT(A); IT MAY BE NOTICED THAT TH E CIT(A) PASSED ORDER ON 14-07-2016, WHEREAS, ACCORDING TO T HE ASSESSEE FURTHER TIME WAS GIVEN FOR FILING AN EXPLA NATION AND THE VERY FACT THAT THE ORDER WAS COMMUNICATED O N 29- 09-2016 INDICATES THAT THE ORDER WOULD NOT HAVE BEE N PASSED ON THE DATE OF HEARING. IT WAS FURTHER SUBM ITTED THAT THE ASSESSMENT ORDER WAS PASSED ON 27-12-2011 WHICH WAS MENTIONED IN FORM-35 AS THE DATE OF COMMUNICATION OF THE ORDER WHEREAS THE FACT REMAINS THAT THE ORDER WAS SERVED UPON THE ASSESSEE ON 09-01-201 2; RECKONED FROM THAT DATE, THERE IS NO DELAY IN FILIN G THE APPEAL. 3. SINCE, THIS A FACTUAL MATTER WHICH NEEDS VERIFICATION, IN THE INTEREST OF JUSTICE, WE DEEM I T FAIR AND REASONABLE TO SET ASIDE THE ORDER OF THE CIT(A) WIT H A DIRECTION TO VERIFY THE DATE OF COMMUNICATION OF TH E ORDER OF THE A.O AND TO RECONSIDER THE MATTER IN ACCORDAN CE WITH LAW. AS PRONOUNCED IN THE OPEN COURT APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURP OSES. PRONOUNCED IN THE OPEN COURT ON 17 TH MAY, 2017. SD/- S D/- (D.S. SUNDER SINGH) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT HYDERABAD, DATED: 17 TH MAY, 2017. 3 ITA NO. 1558/HYD/2016 KRK 1 SHRI KJD BHAVANI GPA HOLDER OF SRINIVASA SRI RAM KALAGARA C/0 H.NO. 1-2-18, MOHINI MANSION GAGNMAHAL ROAD, DOMALG UDA, HYD-29 2 ITO, WARD-4(1), HYDERABAD. 3 CIT(A)-1, HYDERABAD. 4 PR. CIT-1, HYDERABAD. 5 THE DR, ITAT HYDERABAD 6 GUARD FILE