Faizuddin Siddiqui, Hyderabad V. ITO, Ward 1, Adilabad

ITA 1680/HYD/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 61831 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2012
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 28-12-2010
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NIVEDITA BISWAS
• Assessee Lawyers: S RAMA RAO; T CHAITANYA KUMAR
• Keywords: Principle of natural justice
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA NO.1679/HYD/2010 : ASSESSMENT YEAR 2004-05 ITA NO.1680/HYD/2010 : ASSESSMENT YEAR 2005-06 SHRI FAIZUDDIN SIDDIQUI, ADILABAD. ( PAN - BIMPS 1329 B) V/S. INCOME-TAX OFFICER,WARD-1, ADILABAD (APPELLANT) (RESPONDENT) APPELLANT BY : S/SHRI S.RAMA RAO & T.CHAITANYA KUMAR RESPONDENT BY : SMT. NIVEDITA BISWAS DATE OF HEARING 12.4.2012 DATE OF PRONOUNCEMENT 12.4.2012 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF THE CIT(A)-VI, HYDERABAD DATED 30.9.2010 FOR THE AS SESSMENT YEARS 2004-05 AND 2005-06. SINCE COMMON ISSUES ARE INVOLVED, THE SE APPEALS ARE BEING DISPOSED OFF WITH THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. EFFECTIVE GROUNDS OF THE ASSESSEE, COMMON IN BO TH THE APPEALS, AS TAKEN FROM ITA NO.1679/HYD/2010, READ AS FOLLOWS- 1. THE ORDER OF THE LEARNED COMMISSIONER OF INCOME -TAX(APPEALS) IS ERRONEOUS BOTH ON FACTS AND IN LAW. 2. THE LEARNED COMMISSIONER OF INCOME-TAX(APPEALS) ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER IN C OMPETING THE ASSESSMENT U/S. 144 OF THE I.T. ACT. 3. THE LEARNED COMMISSIONER OF INCOME-TAX(APPEALS) ERRED IN CONFIRMING THE TOTAL INCOME DETERMINED AT RS.1,80,0 00/-. ITA NO1679-1680/HYD/10 SHRI FAIZUDDIN SIDDIQUI, ADILABAD . 2 4. THE LEARNED COMMISSIONER OF INCOME-TAX(APPEALS) OUGHT TO HAVE PROVIDED THE APPELLANT AN OPPORTUNITY TO EXPLAIN TH E DELAY IN FILING THE APPEAL. 5. THE LEARNED COMMISSIONER OF INCOME-TAX(APPEALS) OUGHT TO HAVE SEEN THAT THE APPELLANT IS PREVENTED BY SUFFICIENT REASON IN NOT FILING THE APPEAL IN TIME. 3. WE HEARD THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE CIT(A), IN PARA 5 OF THE IMPUGNED ORDERS, OBSERVING THAT THE APPEALS FILED THE ASSESSEE ARE DELAYED BY NEARLY 40 /30 DAYS, AND THERE WAS NOT EVEN A CONDONATION PETITION, REJECTED THE SAME. I T IS PLEA OF THE ASSESSEE BEFORE US THAT THE DEFECT IN THE APPEALS FILED BY T HE ASSESSEE BEFORE THE CIT(A), ON ACCOUNT OF BELATED FILING OF THE APPEALS, HAS NO T BEEN BROUGHT TO THE NOTICE OF THE ASSESSEE, AND CONSEQUENTLY, ASSESSEE COULD NOT FILE ANY PETITION SEEKING CONDONATION OF SUCH DELAY. IN THIS VIEW OF THE MA TTER, IN OUR OPINION, THE CIT(A), WITHOUT POINTING OUT THE DEFECT IN THE APPE ALS FILED BY THE ASSESSEE, COULD NOT HAVE DISMISSED THE SAME, AS SUCH A COURSE WOULD BE AGAINST THE PRINCIPLES OF NATURAL JUSTICE. WE ACCORDINGLY SET A SIDE THE IMPUGNED ORDERS OF THE CIT(A) AND RESTORE THE MATTERS TO THE FILE OF THE C IT(A), WITH A DIRECTION TO THE HIM TO BRING TO THE DEFECTS IN THE APPEALS BEFORE H IM TO THE NOTICE OF THE ASSESSEE, AND AFTER CONSIDERING THE PETITIONS OF TH E ASSESSEE, IF ANY, SEEKING CONDONATION OF THE DELAY, HE MAY, IN THE FIRST PLAC E, DEAL WITH THE JUSTIFICATION FOR SUCH DELAY ON THE PART OF THE ASSESSEE, AND IF HE I S SATISFIED WITH THE REASONS FOR THE DELAY, PROCEED TO CONDONE OR OTHERWISE REJECT, THE SAME AND THEREAFTER, IN CONSONANCE WITH HIS DECISION ON THE DELAY, FURTHER PROCEED TO ADJUDICATE THE APPEALS ON MERITS. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 12.4.2012 SD/- SD/- (SAKTIJIT DEY) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER DT/- 12TH APRIL, 2012 ITA NO1679-1680/HYD/10 SHRI FAIZUDDIN SIDDIQUI, ADILABAD . 3 COPY FORWARDED TO: 1. SHRI FAIZUDDIN SIDDIQUI (ADILABAD), C/O., SHRI S.RAMA RAO, ADVOCATE, 3-65-643, SHRIYAS ELEGANCE, FLAT NO.102, ST. NO.9, HIMAYATNAGAR, HYDERABAD. 2 . INCOME - TAX OFFICER, WARD - I, HYDERABAD 3. COMMISSIONER OF INCOME-TAX(APPEALS) VI, HYDERABA D 4. COMMISSIONER OF INCOME - TAX V , HYDERABAD 5. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S