Hyderabad Metropolitan Water Supply and Sewerage Board, Hyderabad V. Asst. Commissioner of Income Tax, Circle-6(1), Hyderabad

ITA 2106/Hyd/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 9033 (ITAT-HYDERABAD)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 03-10-2018
• Assessment Year: 2006-2007
• Appeal Filed On: 12-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J SIRI KUMAR
• Assessee Lawyers: A V RAGHURAM
• Keywords: Opportunity of being heard; Condonation of delay
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A , HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO S . 2105, 2 106, 2017 AND 2018 /HYD/201 7 ASSESSMENT YEAR S : 2005 - 06, 2006 - 07, 2008 - 09 AND 20 0 9 - 1 0 HYDERABAD METROPOLITAN WATER SUPPLY AND SEWERAGE BOARD, HYDERABAD. PAN A AALHO186J VS. ASST. COMMISSIONER OF INCOME - TAX , CIRCLE 6(1) HYDERABAD. ( APPELLANT ) (RESPONDENT) ASSESSEE BY : SHRI A.V. RAGHURAM REVENUE BY : SHRI J. SIRI KUMAR DATE OF HEARING : 03 / 10 /2018 DATE OF PRONOUNCEMENT : 17 / 1 0 / 201 8 O R D E R PER BENCH : T H ESE APPEAL S FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER S OF CIT(A) 6 , HYDERABAD , ALL DATED , 3 1 / 08 /2017 FOR AY S 2005 - 06 & 2006 - 07 AND 2008 - 09 & 20 09 - 10 . AS IDENTICAL ISSUE IS INVOLVED IN ALL THESE APPEALS, THEY WERE CLUBBED AND HEARD TOGETHER AND, THEREFORE, A COMMON ORDER IS PASSED FOR THE SAKE OF CONVENIENCE. 2. THE GRIEVANCE OF THE ASSESSEE IN THE GROUNDS RAISED , IN ALL THE APPEALS , IS THAT THE CIT(A) DISMISSED THE APPEALS IN - LIMINE WITHOUT CONDONING THE DELAY IN FILING THE APPEALS BEFORE HIM AND WITHOUT ADJUDICATING THE APPEALS ON MERIT. 3. THE CIT(A) DISMISSED ALL THE APPEALS, IN - LIMINE, BY CONSIDERING THE FACT THAT IN THE ABSENCE OF ANY PETI TION OR AFFIDAVIT WITH SUPPORTING DOCUMENTS FILED BY THE ASSESSEE FOR CONDONATION OF DELAY EXPLAINING 2 ITA NO S . 2105 TO 2108 /HYD/1 7 HYDERABAD ME TROPOLITAN WATER SUPPLY AND SEWERAGE BOARD, HYD. SUFFICIENT CAUSE FOR SUCH DELAY AND HE DECLINED TO CONDONE THE DELAY IN FILING THESE APPEALS. 4 . IN THE COURSE OF HEARING, IT WAS POINTED OUT BY THE LEA RNED COUNSEL OF THE ASSESSEE THAT THE LEARNED CIT(A) DISMISSED THE APPEALS WITHOUT CONDONING THE DELAY AS WELL AS WITHOUT GOING INTO MERITS OF THE CASE. THEREFORE, IT WOULD BE IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED TO HIS FILE FOR DECIDI NG VARIOUS GROUNDS OF APPEAL ON MERITS. THE LEARNED DR AGREED WITH THE AFORESAID STATEMENT OF THE LEARNED AR. 5 . 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 S OF THE ASSESSEE ON MERITS. ACCORDINGLY, THE CIT(A) IS DIRECTED TO ACCEPT THE PETITION FOR CONDONATION OF DELAY AND EVALUATE THE SAME FOR ALLOWING THE PE TITION ON LEGAL GROUNDS. FURTHER, DECIDE THE APPEAL S ON MERITS ALSO AFTER AFFORD ING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE . T HE ASSESSEE IS ALSO DIRECTED TO FILE CONDONATION PETITION OR AFFIDAVIT WITH SUPPORTING DOCUMENTS FOR CONDONATION OF DELAY EXPLAINING SUFFICIENT CAUSE FOR SUCH DELAY. 6 . IN THE RESULT, APPEAL S OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 17 TH OCTOBER , 2018 . SD/ - SD/ - ( P. MADHAVI DEVI ) (S . RIFAUR RAHMAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 17 TH OCTOBER , 2018 KV 3 ITA NO S . 2105 TO 2108 /HYD/1 7 HYDERABAD ME TROPOLITAN WATER SUPPLY AND SEWERAGE BOARD, HYD. C OPY TO: - 1) HYDERABAD METROPOLITAN WATER SUPPLY AND SEWERAGE BOARD C/O S/SHRI K. VASANTKUMAR, AV RAGHURAM, P. VINOD & M. NEELIMA DEVI, ADVOCATES, 61 0 BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD 500 001. 2) AC IT, CIRCLE - 6 ( 1 ), HY DERABAD 3) CIT(A) 6 , HYDERABAD. 4) PR. CIT 6 , HYD. 5 ) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDERABAD. 6 ) GUARD FILE