Kantha Reddy Tekula , Hyderabad V. Income Tax Officer, Ward-8(2), Hyderabad

ITA 2180/Hyd/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4761 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 15-05-2019
• Assessment Year: 2011-2012
• Appeal Filed On: 15-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS NEEJU GUPTA
• Assessee Lawyers: S RAMA RAO
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD SMC BENCH, HYDERABAD BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER ITA NO. 2180 / HYD/ 201 8 (ASST. YEAR : 20 1 1 - 1 2 ) KANTHA REDDY TEKULA, H.NO. 4 - 7 - 39/3/3, SAI NAGAR, ATTAPUR, HYDERABAD. V S . IT O , WARD - 8 ( 2 ), HYDERABAD . P AN NO. ADKPT 9124 B (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S. RAMA RAO ADV. DEPARTMENT BY : MRS. NEEJU GUPTA DR DATE OF HEARING : 1 5 / 05 /201 9 . DATE OF PRONOUNCEMENT : 17 / 0 5 /201 9 . O R D E R TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 1 0 , HYDERABAD , DATED 17 /0 9 /201 8 FOR THE ASSESSMENT YEAR 20 1 1 - 1 2 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE LD.CIT(A) PASSED AN EXPARTE ORDER AND SUBMITTED THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD.CIT(A). 3 . ON THE OTHER HAND , LD. DEPARTMENTAL REPRESENTAT IVE STRONGLY OPPOSED THE ARGUMENT OF THE AR OF THE ASSESSEE AND SUBMITTED THAT 2 ITA NO. 2180 / HYD /2018 ( KANTHA REDDY TEKULA ) LD.CIT(A) HAS RIGHTLY CONSIDERED THE ISSUE AND DISMISSED THE APPEAL OF THE ASSESSEE. 4 . I HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIAL AVAILABLE ON RECORD AND GONE THROUGH TH E ORDERS OF THE AUTHORITIES BELOW. 5. IN THIS CASE, ACCORDING TO THE LD.CIT(A) THERE IS A DELAY OF 185 DAYS. WHEN IT IS POINTED OUT , THE ASSESSEE HAS REFUSED TO ACCEPT THE DELAY AND SUBMITTED THAT THERE ARE TWO ORDERS WITH THE SIMILAR NAMES AND SUBMITTED THE ORDER COPY WAS RECEIVED ONLY ON 05/09/2014 . HOWEVER, THE ASSESSEE IS NOT ABLE TO SUBSTANTIATE THAT HE HAS RECEIVED THE ORDER ON 05/09/2014, T HEREFORE, LD.CIT(A) DISMISSED THE APPEAL IN LIMINI ON THE GROUND THAT THERE IS NO SUFFICIENT CAUSE EXPLAINED BY THE ASSESSEE TO CONDONE THE DELAY. THIS ASPECT IS SPECIFICALLY POINTED OUT TO THE LD. COUNSEL FOR THE ASSESSEE, HE HAS SUBMITTED THAT HE WILL F ILE DEL A Y CONDONATION APPLICATION BEFORE THE LD.CIT(A) BY EXPLAINING THE REASONS FOR NON - FILING OF THE APPEAL IN TIME AND SUBMITTED THAT THE APPEAL MAY BE REMITTED BACK TO LD.CIT(A). BY CONSIDERING THE REQUEST MADE BY THE ASSESSEE, I AM OF THE OPINION THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD.CIT(A). ACCORDINGLY, I SET ASIDE THE ORDER PASSED BY THE LD.CIT(A) AND REMIT THE MATTER BACK TO THE LD.CIT(A) TO CONSIDER THE APPEAL ON MERITS AFTER CON S I DE R I NG THE DELAY CONDONATION . IT IS ALSO 3 ITA NO. 2180 / HYD /2018 ( KANTHA REDDY TEKULA ) DIRECTED THE ASSESSEE TO FILE DELAY CONDONATION APPLICATION BEFORE THE LD.CIT(A) AND THE LD.CIT(A) TO CONSIDER THE DELAY CONDONATION AND PASS NECESSARY ORDERS IN ACCORDANCE WITH LAW. THUS, THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON TH IS 17 TH DAY OF MAY , 201 9 . S D/ - ( V. DURGA RAO ) JUDICIAL MEMBER DATED : 17 TH MAY , 201 9 . VR/ - COPY TO: 1. THE ASSESSEE - KANTHA REDDY TEKULA, H.NO. 4 - 7 - 39/3/3, SAI NAGAR, ATTAPUR, HYDERABAD. 2. THE REVENUE - ITO, WARD - 8(2), HYDERABAD. 3. THE PR. CIT - 2, HYDERABAD. 4. THE CIT(A) - 10 , HYDERABAD . 5. THE D.R . , HYDERABAD. 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY, ITAT, HYDERABAD .