Brijkishor Ghurka , Hyderabad V. Income Tax Officer, Ward-10(1), Hyderabad

ITA 1786/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0517 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 30-06-2021
• Assessment Year: 2018-2019
• Appeal Filed On: 10-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT A NO S . 1785 & 1786 /H/20 1 9 ASSESSMENT YEAR: 2 0 1 7 - 18 & 2018 - 19 BRIJKISHOR GHURKA, HYDERABAD. PAN AEIPG 9128H VS. INCOME - TAX OFFICER, WARD 1 0 ( 1 ), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI K.C. DEVDAS REVENUE BY: S HRI ROHIT MUJUMDAR DATE OF HEARING: 30 /0 6 /2021 DATE OF PRONOUNCEMENT: 19 /0 7 /2021 O R D E R PER L.P. SAHU, A.M. : BOTH T H E S E APPEAL S FILED BY THE ASSESSEE ARE DIRECTED AGAINST CIT(A) 6 , HYDERABADS SEPARATE ORDER S DATED 31 / 10 /201 9 FOR AY S 20 1 7 - 18 & 2018 - 19 INVOLVING PROCEEDINGS U/S 139(9) OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. 2 . IN THE GROUNDS OF APPEAL IN BOTH THE APPEALS, THE PRELIMINARY CONTENTION OF THE ASSESSEE IS THAT THE CIT(A) I TA NO S . 1785 & 1786 /HYD /20 19 SHRI BRIJKISHOR GHURKA, HYD. : - 2 - : HAS NOT CONDONED THE DELAY IN FILING THE APPEALS BEFORE HIM AND DECIDED THE MATTER ON MERITS AND HAS NOT PROVIDED ANY OPPORTUNITY TO THE ASSESSEE AND WITHOUT ASCERTAINING T HE REASONS FOR THE DELAY OCCURRED DISMISSED THE APPEALS IN LIMINE. 3. IN THE COURSE OF HEARING, IT WAS POINTED OUT BY THE LEARNED COUNSEL OF THE ASSESSEE THAT THE LEARNED CIT(A) HAD DECIDED THE MATTERS EX - PARTE WITHOUT CONDONING THE DELAY IN FILING THE A PPEALS BEFORE HIM AND WITHOUT ASCERTAINING THE REASONS FOR THE DELAY OCCURRED. THEREFORE, IT WOULD BE IN THE INTEREST OF JUSTICE, THE MATTER S MAY BE RESTORED TO HIS FILE TO REPRESENT ASSESSEES BEFORE HIM AND FOR DECIDING VARIOUS GROUNDS OF APPEAL ON MERITS . THE LEARNED DR AGREED WITH THE AFORESAID STATEMENT OF THE LEARNED AR. 4 . WE HAVE CONSIDERED THE FACTS OF THE CASE AND THE REQUEST MADE BY THE LEARNED AR. WE ARE OF THE VIEW THAT INTEREST OF JUSTICE WILL BE SERVED IF THE MATTER IS RESTORED TO THE FILE OF FIRST APPELLATE AUTHORITY FOR DECIDING VARIOUS GROUNDS OF APPEAL OF THE ASSESSEE ON MERITS. ACCORDINGLY, THE CIT(A) IS DIRECTED TO CONDONE THE DELAY AND AFFORD REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASS ESSEE AND THEREAFTER DECIDE THE APPEAL ON MERITS. WE DIRECT THE ASSESSEE TO APPEAR BEFORE CIT(A) ON OR BEFORE 3 1 ST OCTOBER , 2021 WITH ALL THE RELEVANT EVIDENCES; AT HIS OWN RISK AND RESPONSIBILITY TO BE FOLLOWED BY THREE EFFECTIVE OPPORTUNITIES OF HEARIN G. I TA NO S . 1785 & 1786 /HYD /20 19 SHRI BRIJKISHOR GHURKA, HYD. : - 3 - : 5 . IN THE RESULT, APPEAL S OF THE ASSESSEE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. A COPY OF THIS COMMON ORDER BE PLACED IN THE RESPECTIVE FILES. PRONOUNCED IN THE OPEN COURT ON 19 TH JULY , 2021 . SD/ - SD/ - ( S.S. GODARA ) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 19 TH JULY , 20 2 1 . K V C OPY TO : 1 SHRI BRIJKISHOR GHURKA, C/O B. NARSING RAO & CO., CAS., PLOT NO. 554, ROAD NO. 92, JUBILEE HILLS, HYD. 96 2 IT O , WARD 1 0 ( 1 ) , HYDERABAD. 3 C I T(A) 6 , HYDERABAD. 4 PR. CIT - 6 , HYDERABAD 5 ITAT, DR, HYDERABAD. 6 GUARD FILE.