Sunil Gabriel Fonseca, Hyderabad V. Income Tax Officer, Ward-6(1), Hyderabad

ITA 2115/Hyd/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2460 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2013-2014
• Appeal Filed On: 05-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R MUJUMDAR
• Keywords: Procedural lapse
• Section: 143(3); 201; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 2115 /HYD./20 18 ASSESSMENT YEAR: 201 3 - 14 SRI SUNIL GABRIEL FONSECA VS. ITO, WARD 6(1) HYDERABAD HYDERABAD [PAN: AFVPS7261K ] (APPELLANT) (RESPONDENT) FOR APPELLANT : SRI A. SRINIVAS, A R FOR RESPONDENT : SRI R. MUJUMDAR, DR DATE OF HEARING : 13 /0 5 /2021 DATE OF PRONOUNCEMENT : 25 /06/2021 O R D E R PER S.S. GODARA, J.M. THIS ASSESSEES APPEAL FOR A.Y. 201 3 - 14 ARISES AGAINST THE CIT(A) - 6 HYDERABADS ORDER DATED 2 9 .0 8 .20 18 PASSED IN CASE NO. 10408 /201 6 - 17 INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961 [FOR SHORT THE ACT]. HEARD BOTH THE PARTIES. CASE FILE PERUSED. WE NOTICE AT THE OUTSET THAT THE CIT(A) HAS DECLINED ASSESSEES FIRST APPEAL FOR THE SOLE REASON THAT HE HAD NOT FILED ANY CONDONATION PETIION EXPLAINING 46 DAYS DELAY THE ASSESSEES CASE ON THE OTHER HAND IS THAT ALTHOUGH HE HAD ITA NO. 2115/HYD/2018 AY : 2013 - 14 SRI SUNIL GABRIEL FONSECA, HYD. 2 FILED HIS LOWE R APPEAL IN REGULAR MODE WELL WITHIN TIME, THE IMPUGNED DELAY ONLY AROSE ON ACCOUNT OF PROCEDURAL LAPSE IN E - FILING ONLY. LD.DR FAILS TO DISPUTE ALL THESE CLINCHING ASPECT S . ALL THIS FACTUAL BACKDROP SUFFICIENTLY INDICATE THAT THE IMPUGNED DELAY OF 46 DAYS IN ASSESSEES LOWER APPEAL IS NEITHER INTENTIONAL NOR DELIBERATE BUT ON ACCOUNT OF CIRCUMSTANCES BEYOND HIS CONTROL . AND MORE SO , BECAUSE OF THE NEWLY INTRODUCED E - FILING PROCEDURE . WE THEREFORE DEEM IT APPROPRIATE TO RESTORE ASSESSEES INSTANT GRIEVANCE BACK TO THE CIT(A) FOR HIS FRESH ADJUDICATION ON MERITS WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING . THIS A SSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 25 /06/2021. SD/ - SD/ - (L.P. SAHU) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 25 TH JUNE, 2021 *GMV COPY OF ORDER FORWARDED TO: 1. SRI SUNIL GABRIEL FONSECA, FLAT NO. 1B, VIJAYANJALI APARTMENTS, RAJBHAVAN ROAD, SOMAJIGUDA, HYDERABAD 2. ITO, WARD 6(1), HYDERABAD 3. J CIT, RANGE 6, HYDERABAD 4 CIT(A) - 6 , HYDERABAD 5 PR.CIT - 6, HYDERABAD . 6 D.R. ITAT HYDERABAD 7 GUARD FILE