Surya Prakash Rao Bompally , Warangal V. Income Tax Officer, Ward-4, Warangal

ITA 1761/Hyd/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6143 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 10-02-2020
• Assessment Year: 2009-2010
• Appeal Filed On: 30-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay; Set aside
• Section: 48

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES SMC, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER I.T.A. NO. 1761/HYD/2018 ASSESSMENT YEAR: 2009-10 SRI SURYA PRAKASH RAO BOMPALLY, WARANGAL [PAN: AHMPB8112H] VS INCOME TAX OFFICER, WARD-4, WARANGAL (APPELLANT) (RESPONDENT) FOR ASSESSEE : SMT. S.SANDHYA, AR FOR REVENUE : SHRI SUNKU SRINIVAS, DR DATE OF HEARING : 10-02-2020 DATE OF PRONOUNCEMENT : 12-02-2020 O R D E R THIS APPEAL FILED BY THE ASSESSEE FOR THE AY.2009-10, IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCO ME TAX (APPEALS)3, HYDERABAD, DATED 18-04-2018. 2. THERE WAS A DELAY OF 48 DAYS IN FILING OF THIS AP PEAL. THE ASSESSEE HAS FILED AN APPLICATION FOR CONDONATION OF DELAY AND HAS ALSO FILED A MEDICAL CERTIFICATE IN SUPPORT OF HIS CONTENTION THAT THE ASSESSEE WAS NOT WELL FROM 10-07-2018. BEING SATISFIED WITH THE REASONS GIVEN IN THE PETITION FOR CON DONATION, THE DELAY IS CONDONED AND THE APPEAL IS BEING DISPOS ED-OF ON MERITS AS UNDER. 3. THE CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSE E ON THE GROUND THAT THE ASSESSEE HAS FILED THE APPEAL MANUAL LY THOUGH THE APPEAL WAS REQUIRED TO BE FILED ELECTRONICA LLY. DUE ITA NO. 1761/HYD/2018 :- 2 -: TO THIS REASONS, THE CIT(A) DID NOT DEAL WITH THE MERITS O F THE CASE AT ALL. 4. AFTER HEARING BOTH THE PARTIES, I FIND THAT THE APPEAL HAS BEEN FILED MANUALLY WITHIN TIME BEFORE THE CIT(A). IN VIEW OF THE SAME, I DEEM IT FIT AND PROPER TO SET ASIDE THE ORDE R OF THE CIT(A), WITH A DIRECTION TO THE ASSESSEE TO FILE THE AP PEAL ELECTRONICALLY WITHIN 15 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER, AND THEREAFTER, THE CIT(A) IS DIRECTED TO DECIDE THE APPEAL ON MERITS. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS TREATED AS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH FEBRUARY, 2020 SD/- (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED: 12-02-2020 TNMM ITA NO. 1761/HYD/2018 :- 3 -: COPY TO : 1. SRI SURYA PRAKASH RAO BOMPALLY, 2-633, TB ROAD, HANAMKONDA, WARANGAL. 2. INCOME TAX OFFICER, WARD-4, WARANGAL. 3. CIT(APPEALS)-3, HYDERABAD. 4. PR.CIT-3, HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.