Velagala Srikanth Reddy , Bangalore V. Income Tax Officer, Ward-6(4), Hyderabad

ITA 1715/Hyd/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3593 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 05-11-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 17-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 143(3); 234B; 208; 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A - SMC , HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 1715 /HYD/20 18 ASSESSMENT YEAR: 20 12 - 13 VELAGALA SRIKANTH REDDY, BANGALORE. PAN: AJWPV 6079 P VS. INCOME TAX OFFICER, WARD - 6(4), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SHRI SUNKU SRINIVAS, DR DATE OF HEARING: 05/11/2019 DATE OF PRONOUNCEMENT: 05/11/2019 ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 1, GUNTUR IN APPEAL NO. 1574/2014 - 15/CIT(A - 1)/GNT, DATED 06/01/2017 PASSED U/S. 143(3) R.W.S 250(6) OF THE ACT FOR THE A.Y. 2012 - 13. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS IN HIS APPEAL: 1. THE ORDER OF THE LD. CIT(A) IS CONTRARY TO THE LAW, FACTS AND CIRCUMSTANCES OF THE CASE. 2. THE LD. CIT(A) ERRED IN CONFIRMING THE CONFIRMATION LETTERS FOR AN AMOUNT OF RS. 36,21,400/ - AND ADDED TO THE INCOME U/S. 68 OF THE ACT ON WHICH TAX IM PLICATIONS IS WORKED OUT FOR AN AMOUNT OF RS. 15,16,190/ - . 3. THE APPELLANT OBJECTS THE LEVY OF INTEREST U/S. 234A, 234B AND 234D OF THE ACT. 4. FOR THE GROUNDS AND SUCH OTHER GROUNDS THAT MAY BE ADDUCED BEFORE OR DURING THE HEARING OF THE APPEAL, IT IS PRAYED T HAT THE 2 HONBLE TRIBUNAL MAY BE PLEASED IN THE COMMISSIONER OF INCOME TAX (APPEALS) ORDER & PASS SUCH OTHER ORDER AS THE HONBLE TRIBUNAL MAY DEEM FIT. 3. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, CONSIDERING THE ISSUE S INVOLVED IN THE APPEAL AND THE EX - PARTE ORDER PASSED BY THE LD. CIT(A) INLIMINE AND NOT ON MERITS , I AM OF THE CONSIDERED VIEW THAT THE MATTER IS REQUIRED TO BE REMITTED BACK TO THE FILE OF LD.CIT(A) FOR DECIDING THE APPEAL ON MERITS. 4. AT THE OUTSET, FR OM THE RECORD I FIND THAT THERE IS A DELAY OF 208 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL. IN THIS REGARD, THE ASSESSEE HAS FILED A PETITION S EEKING CONDONATION OF DELAY WHEREIN THE REASON S FOR NOT FILING THE APPEAL WITHIN THE PRESCRIBED TIME LIMIT WAS EXPLAINED. FOR REFERENCE, THE RELEVANT PORTIONS OF THE PETTION IS EXTRACTED HEREIN BELOW: - 3. THE ABOVE APPEAL COULD NOT BE FILED WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT DUE TO THE FOLLOWING REASONS: THAT THE DEPONENT HAS SHIFTED FROM BANGALORE TO HYDERABAD IN THE MONTH OF MAY 2016 AND WAS UNAVAILABLE TO RECEIVE THE NOTICE AS HE WAS NOT AVAILABLE DURING THE PRESCRIBED TIME LIMIT FOR FILING THE APPEAL AND THAT THE SUBJECT ORDER WAS SERVED IN THE DEPON ENT'S OLD RESIDENTIAL ADDRESS (BANGALORE) GIVEN FOR COMMUNICATION AS HE WAS SHIFTED TO HYDERABAD DUE TO THE TERMINATION OF EMPLOYMENT. THE REASONS FOR NOT REPLYING TO THE NOTICES OR TO PRESENT FOR THE HEARING WAS NOT CAUSED DUE TO IGNORANCE OR NEGLIGEN CE BUT CAUSED DUE TO SHIFTING FROM BANGALORE TO HYDERABAD AND I WAS NOT IN A RECEIPT OF PROPER COMMUNICATION VIA POST OR EMAIL. A LETTER OF COMMUNICATION OF NOTICE WAS POSTED TO BANGALORE ADDRESS, HOWEVER, I HAD SHIFTED TO HYDERABAD DUE TO TERMINATION OF EMPLOYMENT AND RECEIVED THE NOTICE VIA E - MAIL IN THE MONTH OF NOVEMBER 2017. 3 AS COMMUNICATION IS RECEIVED VIA EMAIL IN THE MONTH OF NOVEMBER 2017 BUT NOT BEFORE, HENCE, I COULD NOT FILE THE APP EAL IMMEDIATELY AS I WAS NOT IN EMPLOYMENT SINCE THE PAST ONE AND HALF YEAR AND DUE TO HEALTH AND PERSONAL ISSUES WITH THE FAMILY MEMBERS. THAT I WAS SUFFERING BADLY DUE TO THE SEVERE HEALTH ISSUES SUCH AS SPONDYLITIS DISEASE AND RIGHT HYDROURETRONEPHR OSIS DUE TO MID URETERIC CALCULUS (STONES IN KIDNEY) IN THE MONTH OF DECEMBER 2017. AS I WAS WILLING TO APPEAR BEFORE THE HONOURABLE AUTHORITY BUT MY SPOUSE WAS CONCEIVED IN THE JANUARY 2018 AND TO MEET THE MEDICAL EXPENDITURE IN RELATION TO MY SPOUSE AND FOR MY LIVELIHOOD I HAVE TO BE DEPENDENT ON MY FAMILY MEMBERS. AS MY NEWLY BORN BABY WAS GOING UNDER A DIAGNOSIS AND SUFFERED WITH RIGHT INGUINAL HERNIA AND SHE UNDERGONE A SURGERY IN LOTUS HOSPITAL IN FEBRUARY 2018 SO I COULD NOT FILE AN APPEAL IN TIME. IF REQUIRED I CAN ATTACH MEDICAL RECORDS OF MINE AND MY SPOUSE AND NEWLY BORN BABY'S AS A PROOF OF NON - FILING OF APPEAL BEFORE THE HON'BLE AUTHORITY. 5 . CONSIDERING THE REA SONS EXPLAINED BY THE ASSESSEE FOR THE DELAY IN FILING THE APPEAL WHIC H APPEARS TO BE GENUINE , IN THE INTEREST OF JUSTICE, I HEREBY CONDONE THE DELAY IN THE FILING THE APPEAL BEFORE THE TRIBUNAL. 6 . FURTHER, ON PERUSING THE ORDER OF THE LD. C IT (A) IT IS APPARENT THAT T HE LD. CIT (A) HAD POSTED THE CASE ON THREE OCCASIONS IE., 21/11/2016, 01/12/2016 AND FINALLY ON 06/01/2017 . HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE ABOVE - MENTIONED DATES OF HEARING. THEREFORE, THE LD. CIT (A) WAS LEFT WITH NO OTHER OPTIO N EXCEPT TO ADJUDICATE THE APPEAL EX - PARTE. HOWEVER , THE LD.CIT(A) OUGHT TO HAVE DISPOSED OFF THE APPEAL ON MERITS BASED ON THE MATERIALS ON RECORD. IN THIS SITUATION, CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE, IN THE INTEREST OF JUSTICE, I HEREB Y REMIT THE MATTER BACK TO THE FILE OF LD. 4 CIT (A) IN ORDER TO CONSIDER THE APPEAL AFRESH ON MERITS BY PROVIDING ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. AT THE SAME BREATH, I ALSO HEREBY CAUTION THE ASSESSEE TO PROMPTLY CO - OPERATE BEFORE THE L D. CIT (A) IN THE PROCEEDINGS FAILING WHICH THE LD. CIT (A) SHALL BE AT LIBERTY TO PASS APPROPRIATE ORDER IN ACCORDANCE WITH LAW AND MERITS BASED ON THE MATERIALS ON THE RECORD. IT IS ORDERED ACCORDINGLY. 7 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES AS INDICATED HEREINABOVE. PRONOUNCED IN THE OPEN COURT ON 05 TH NOVEMBER , 2019. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 05 TH NOVEMBER , 2019 OKK COPY TO: - 1) VELAGALA SRIKANTH REDDY, H.NO.7 - 1 - 307/14/10/1, F.NO.302, SANATH NAGAR - 500018. 2) ITO, WARD - 6(4), IT TOWERS, MASAB TANK, HYDERABAD - 500004. 3) THE CIT(A) - 1 , GUNTUR. 4) THE PR. CIT - VI, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE