Rama Chandra gupta Pabbisetty , Hyderabad V. Dy. Commissioner of Income Tax , Circle-6(1), Hyderabad

ITA 1812/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3198 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2011-2012
• Appeal Filed On: 16-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K A SAI PRASAD
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. A.Y. APPELLANT RESPONDENT 1811/HYD/19 2010-11 PABBISETTY RAMACHANDRA GUPTA, HYDERABAD [PAN: AGHPP7661F] DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD 1812/HYD/19 2011-12 1813/HYD/19 2010-11 MS.PABBISETTY SRINIKA HYDERABAD [PAN: AGUPP4486B] FOR ASSESSEE : SHRI K.A.SAI PRASAD, AR FOR REVENUE : SHRI SUNIL KUMAR PANDEY, DR DATE OF HEARING : 18-05-2021 DATE OF PRONOUNCEMENT : 15-06-2021 O R D E R PER S.S.GODARA, J.M. : THESE ASSESSEES APPEALS FOR AYS2010-11 & 2011-12 ARISE AGAINST CIT(A)-6, HYDERABADS ORDERS DATED 30-0 8-2019 IN CASE NOS.10057, 10060 & 10059/2019-20/C/CIT(A)-6 ; INVOLVING PROCEEDINGS U/S.154 OF THE INCOME TAX ACT, 1961 [IN SHORT, THE ACT]; RESPECTIVELY. HEARD BOTH THE PARTIES. CASE FILES PERUSED. ITA NOS. 1811, 1812 & 1813 /HYD/2019 :- 2 -: ITA NO.1813/HYD/2019: 2. WE NOTICE AT THE OUTSET THAT THE CIT(A)S LOWER APPELLA TE ORDER UNDER CHALLENGE; AFFIRMING THE ASSESSING OFFIC ERS RECTIFICATION ACTION DT.20-11-2018 RESULTING IN DEMAND OF RS.1,49,740/-; HAS BEEN PASSED EX-PARTE AFTER REFUSING TO CONDONE 190 DAYS DELAY SINCE NOT INVOLVING ANY SUFF ICIENT CAUSE WITHIN THE MEANING OF SECTION 249(3) OF THE ACT. 3. WE NOTICE FROM A PERUSAL OF THE CASE FILE THAT THIS TRIBUNALS ORDER ITA NO.78/HYD/2020 IN ASSESSEES AP PEAL FOR AY.2011-12 ITSELF DT.15-04-2021 HAS RESTORED THE LATTER ASSESSEES IDENTICAL GRIEVANCE BACK TO THE FILE OF CI T(A) WITH FURTHER DIRECTION TO FILE A CONDONATION AFFIDAVIT EXPLA INING THE CORRESPONDING DELAY. THE FACTUAL POSITION IS NOT DIFF ERENT IN THE INSTANT CASES AS WELL SINCE THE ASSESSEES DO NOT SE EN TO HAVE BEEN SERVED THE CORRESPONDING LOWER APPELLATE HE ARING NOTICE(S) PRIMA-FACIE . WE THUS FOLLOW THE VERY COURSE OF ACTION IN THE IMPUGNED AY.2010-11 AS WELL. THIS ASSESSEE IS DIRECTED TO FILE HER CONDONATION AFFIDAVIT WITHIN A PERIOD OF 15 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER TO BE FOLLOWED BY TH E CIT(A)S CONSEQUENTIAL HEARING ON MERITS. THIS ASSESSEES APPEAL ITA NO.1813/HYD/2019 IS TREA TED AS ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS. 4. SAME ORDER TO FOLLOW IN FORMER ASSESSEES APPEALS ITA NOS.1811 & 1812/HYD/2019 SINCE INVOLVING IDENTICAL FACTS AS WELL AS THE ASSESSING OFFICERS SECTION 154 RECTIFICAT ION. ITA NOS. 1811, 1812 & 1813 /HYD/2019 :- 3 -: 5. THESE ASSESSEES APPEALS ARE TREATED AS ALLOWED FO R STATISTICAL PURPOSES IN ABOVE TERMS. A COPY OF THIS CO MMON ORDER BE PLACED IN THE RESPECTIVE CASE FILES. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH JUNE, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.G ODARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 15-06-2021 TNMM ITA NOS. 1811, 1812 & 1813 /HYD/2019 :- 4 -: COPY TO : 1.PABBISETTY RAMACHANDRA GUPTA, C/O. KATRAPATI & ASSOCIATES, 1-1-298/2/B/3, 1 ST FLOOR, ASHOKNAGAR, HYDERABAD. 2.MS.PABBISETTY SRINIKA, C/O. KATRAPATI & ASSOCIATE S, 1-1-298/2/B/3, 1 ST FLOOR, ASHOKNAGAR, HYDERABAD. 3.THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1 ), HYDERABAD. 4.CIT(APPEALS)-6, HYDERABAD. 5.PR.CIT-6, HYDERABAD. 6.D.R. ITAT, HYDERABAD. 7.GUARD FILE.