Chandra Mohan Guvva , Hyderabad V. Income Tax Officer, Ward-4(2), Hyderabad

ITA 194/Hyd/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5919 (ITAT-HYDERABAD)
• Duration Of Justice: 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 30-09-2019
• Assessment Year: 2007-2008
• Appeal Filed On: 12-02-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NILANJAN DEY
• Assessee Lawyers: S RAMA RAO
• Keywords: Condonation of delay
• Section: 143(3); 6

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B - SMC, HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.194/HYD/2019 ASSESSMENT YEAR: 200 7 - 08 CHANDRA MOHAN GUVVA, HYDERABAD. PAN: AHIPG 3854 F VS. INCOME TAX OFFICER, WARD - 4(2), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI S. RAMA RAO REVENUE BY: SRI NILANJAN DEY, DR DATE OF HEARING: 30/09/2019 DATE OF PRONOUNCEMENT: 01 /10/2019 ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 6, HYDERABAD DATED 06/12/2018 IN APPEAL NO. 0195/2016 - 17/B3 CIT(A) - 6 PASSED U/S. 143(3) R.W.S 250(6) OF THE ACT FOR THE ASSESSMENT YEAR 200 7 - 08 . 2. THE ASSESSEE HAS RAISED FOUR GROUNDS IN HIS APPEAL HOWEVER, TH E CRUX OF THE ISSUE IS THAT THE LD. CIT (A) HAS ERRED BY PASSING AN EX - PARTE ORDER DISMISSING THE APPEAL OF THE ASSESSEE IN LIMINE WITHOUT CONDONING THE DELAY IN FILING THE APPEAL. 3. AT THE OUTSET, THE LD. AR SUBMITTED BEFORE US THAT ONE MORE OPPORTUNIT Y MAY BE PROVIDED TO THE ASSESSEE TO PRESENT HIS CASE BEFORE 2 THE LD. CIT (A) BECAUSE ON THE EARLIER OCCASION DUE TO UNAVOIDABLE CIRCUMSTANCES THE LD. AR COULD NOT APPEAR BEFORE THE LD. CIT (A) ON THE DATE OF HEARING. THE LD. DR STRONGLY OPPOSED TO THE SUB MISSION OF THE LD. AR. 4. AFTER HEARING THE APPEAL, THOUGH I DO NOT FIND MUCH STRENGTH IN THE ARGUMENTS ADVANCED BY THE LD. AR IN THE INTEREST OF JUSTICE , TO PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD BEFORE THE L D. CIT (A), I HEREBY REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT (A) FOR DE NOVO CONSIDERATION IN ORDER TO PASS APPROPRIATE ORDER IN ACCORDANCE WITH MERIT AND LAW ON ALL THE GROUNDS RAISED BY THE ASSESSEE IN CLUDING THE ISSUE WITH RESPECT TO CONDONATION OF DELAY IN FILING THE APPEAL. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 01 ST OCTOBER, 2019. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 01 ST OCTOBER , 2019 OKK 3 COPY TO: - 1) CHANDRA MOHAN GUVVA, H.NO. 3 - 9 - 6, SARADA NAGAR, RAMANTHAPUR, HYDERABAD 500 013. 2) INCOME TAX OFFICER, WARD 4(2), INCOME TAX TOWERS, AC GUARDS, HYDERABAD. 3) THE CIT(A) - 6 , HYDERABAD 4) THE PR. CIT - 6 , HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE