Sravan Kumar Kesha, Hyderabad, Hyderabad V. ITO, Ward-12(4), Hyderabad, Hyderabad

ITA 1632/HYD/2016

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1171 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 09-12-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 05-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NILANJAN DEY
• Keywords: Reasonable cause; Condonation of delay
• Section: 201; 13

Judgement Text

IN THE INCOME TAX A PPELLATE TRIBUNAL HYDERABAD BENCH SMC ', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER ITA NO. 16 32 / HYD/201 6 ASSESSMENT YEAR: 20 1 0 - 11 SRAVAN KUMAR KESHA, HYDERABAD. PAN A QMPK 5839 R VS. INCOME - TAX OFFICER, WARD 12 ( 4 ), HYDERABAD. A PPELLANT RESPONDENT ASSESSEE BY: S MT. S. SANDHYA REVENUE BY: S HRI NILANJAN DEY DATE OF HEARING: 09 / 12 / 201 9 DATE OF PRONOUNCEMENT: 13 / 12 /201 9 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT( A ) 1, HYDERABAD DATED 19 /07/201 6 FOR AY 20 1 0 - 1 1 , DISMISSING THE ASSESSEES APPEAL BY REJECTING THE CONDONATION OF DELAY OF 99 DAYS. 2. AT THE OUTSET, IT IS SEEN THAT THERE IS A DELAY OF 19 DAYS IN FILING THE APPEAL BEFORE US AND TO THIS EFFECT, THE ASSESSEE HAS FILED A PETITION FOR CONDONATION OF DELAY STATING THEREIN THAT HIS FATHER WAS SUFFERING FROM ILLNESS AND WAS ADVISED BED REST AND ASSESSEE HAD TO TAKE CARE OF HIS FATHER, FOR WHICH MEDICAL CERTIFICATE IS ENCLOSED. AS THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR NOT FILING THE APPEAL WITHIN THE STIPULATED TIME, I AM INCLINED TO CONDONE THE DELAY OF 19 DAYS IN FILING OF THIS APP EAL AND ADMIT THE APPEAL FOR HEARING AND ADJUDICATION. I.T.A. NO. 16 32 /HYD/1 6 S RAVAN KUMAR KESHA, HYD. 2 3. AS REGARDS THE DELAY OF 99 DAYS IN FILING OF THE APPEAL BEFORE THE CIT(A), THE CIT(A) HAS OBSERVED THAT THE ASSESSEE HAS FILED A LETTER GIVING THE REASONS FOR THE DELAY BUT THERE WAS NO SUPPORTING AFFIDAVIT FOR THE SAME . ASSESSEE HAD STATED THAT HE LEFT FOR UK ON 16/02/2013 FOR OVERSEAS ONSITE PROJECT AND RETURNED TO INDIA ON 29/04/2013 AND AS HE WAS NOT AWARE OF THE CONSEQUENCES OF THE ASSESSMENT PROCEEDINGS UNDER THE IT ACT , T HE ASSESSEE HAD TRIE D TO APPROACH THE AO TO GET CLARIF ICATION ON THE ORDER AND FILE D THE APPEAL ONLY AFTER RECEIVING THE ADVICE FROM A PROFESSIONAL, DUE TO WHICH, THERE OCCURRED A DELAY OF 99 DAYS IN FILING THE APPEAL BEFORE THE CIT(A). IN SUPPORT OF HIS SUBMISSIONS, COPY OF THE PASSPORT IS FILED TO PROVE THAT THE ASSESSEE WAS OUT OF COUNTRY FOR A PERIOD OF TWO MONTHS. 4. AFTER GONE THROUGH THE MATERIAL ON RECORD, I FIND THAT T HE APPEAL OUGHT TO HAVE BEEN FILED BEFORE THE CIT(A) ON OR BEFORE 23 RD MAY, 2013. SINCE THE ASSES SEE WAS OUT OF STATION FOR A PERIOD OF 2 MONTHS I.E. FROM 16/02/2013 TO 29/04/2013, THE PERIOD ALLOWED TO FILE THE APPEAL HAD ELAPSED RESULTING IN THE DELAY OF 99 DAYS IN FILING OF THE APPEAL BEFORE THE CIT(A). AS THE ASSESSEE PROVED THE REASONABLENESS OF DELAY BY WAY OF DOCUMENTARY EVIDENCE, I AM INCLINED TO CONDONE THE DELAY OF 99 DAYS AND REMAND THE APPEAL TO CIT(A) WITH A DIRECTION TO DECIDE THE APPEAL ON MERITS AND IN ACCORDANCE WITH LAW AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARI NG TO THE ASSESSEE. I.T.A. NO. 16 32 /HYD/1 6 S RAVAN KUMAR KESHA, HYD. 3 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 13 TH DECEMBER , 2019. SD/ - ( P. MADHAVI DEVI ) JUDICIAL MEMBER HYDERABAD, DATED 13 TH DECEMBER , 201 9. KV COPY FORWARDED TO: 1. SRAVAN KUMAR KESHA, C/O SRI S. RAMA RAO, ADVOCATE, FLAT NO. 102, SHRIYAS ELEGANCE, 3 - 6 - 643, STREET NO. 9, HIMAYATNAGAR, HYDERABAD 500 029. 2 . ITO, WARD 12(4), IT TOWERS, AC GUARDS, HYDERABAD. 3 . 4. C IT( A ) - 1 , HYDERABAD. PR. CIT 1, HYDERABAD. 5 . THE DR, ITAT, HYDERABAD 6 . GUARD FILE