RRS Realtors Private Limited , Hyderabad V. Dy. Commissioner of Income Tax , Circle-3(1), Hyderabad

ITA 1871/Hyd/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9371 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 06-08-2020
• Assessment Year: 2010-2011
• Appeal Filed On: 12-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMISHA C GUPT
• Assessee Lawyers: P MURALI MOHAN RAO
• Keywords: Reasonable cause

Judgement Text

ITA NO 1871 OF 2018 RRS REALTORS P LTD HYDERABAD.. PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD (THROUGH VIDEO CONFERENCING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.1871/HYD/2018 ASSESSMENT YEAR: 2010-11 M/S. RRS REALTORS (P) LTD HYDERABAD PAN:AADCR0898 P VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE 3(1) HYDERABAD (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI P. MURALI MOHAN RAO REVENUE BY : SMT. AMISHA C GUPT, DR DATE OF HEARING: 06/08/2020 DATE OF PRONOUNCEMENT: 17/08/2020 ORDER PER SMT. P. MADHAVI DEVI, J.M. THIS IS ASSESSEES APPEAL FOR THE A.Y 2010-11 AGAIN ST THE ORDER OF THE CIT (A)-3, HYDERABAD, DATED 27.02. 2018. 2. THE GRIEVANCE OF THE ASSESSEE IS THAT THE CIT (A ) HAS DISMISSED THE ASSESSEES APPEAL ON THE GROUND THAT IT HAS NOT BEEN FILED ELECTRONICALLY. THE ASSESSEE THEREFORE, SOUGHT A REMAND OF THE APPEAL TO THE FILE OF THE CIT (A) TO DISPOSE OF THE APPEAL ON MERITS AFTER GIVING THE ASSESSEE AN OPPORTUNITY TO FILE THE APPEAL ELECTRONICALLY. 3. AT THE OUTSET, WE FIND THAT THERE IS A DELAY OF 131 DAYS IN FILING OF THE APPEAL AND THE REASON GIVEN BY THE ASSESSEE IS THAT THE RELEVANT PAPERS WERE MISPLACED BY ONE OF THE ST AFF OF THE ITA NO 1871 OF 2018 RRS REALTORS P LTD HYDERABAD.. PAGE 2 OF 2 ASSESSEE. CONSIDERING THE SAID FACT AND BEING SATIS FIED THAT THERE IS REASONABLE CAUSE FOR THE DELAY IN FILING OF THE APPEAL, WE ARE INCLINED TO CONDONE THE DELAY. FURTHER, WE FIND THAT THE CIT (A) HAS DISMISSED THE ASSESSEES APPEAL IN LIMINI ONLY ON THE GROUND THAT IT WAS NOT E- FILED AS IS MANDATORY. THEREFORE, WE DIRECT THE ASS ESSEE TO FILE THE APPEAL ELECTRONICALLY AND SINCE THE APPEAL IN MANUA L FORMAT WAS FILED WITHIN THE TIME, THE DATE OF FILING OF THE MA NUAL FORMAT SHALL BE CONSIDERED AS THE DATE OF FILING OF THE APPEAL A ND THE CIT (A) SHALL THEN DISPOSE OF THE APPEAL ON MERITS. NEEDLES S TO MENTION THAT THE ASSESSEE SHOULD BE GIVEN A FAIR OPPORTUNIT Y OF HEARING. 4. IN THE RESULT, ASSESSEES APPEAL IS TREATED AS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH AUGUST, 2020. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 17 TH AUGUST, 2020. VINODAN/SPS COPY TO: 1 RRS REALTORS (P) LTD C/O P. MURALI & CO. C.AS, 6- 3-655/2/3 1 ST FLOOR, SOMAJIGUDA, HYDERABAD 500082 2 DY.CIT CIRCLE 3(1) HYDERABAD 3 CIT (A)-3 HYDERABAD 4 PR. CIT 3 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER