Jilakara Ashok, RangaReddy V. ACIT, Circle-8(1), Hyderabad

ITA 228/Hyd/2023

AI Insights

The case involves Jilakara Ashok, the appellant, who appealed against the order of the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre, Delhi, for the assessment year 2011-12. The appellant's representative argued that due to ignorance and the pandemic, the assessee could not effectively prosecute his case at earlier stages. The Departmental Representative contended that sufficient opportunities had been provided, which the assessee failed to utilize. The Tribunal, considering the impact of the pandemic and the assessee's undertaking to cooperate fully without seeking further adjournments, decided to grant one final opportunity for the assessee to present his case before the Assessing Officer.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133378 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 16-05-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 18-04-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 228/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) Jilakara Ashok, Peeramcheruvu, Rajendranagar, Rangareddy [PAN No. ARXPG2664G] Vs. Assistant Commissioner of Income Tax, Circle-8(1), Hyderabad (अपीलधर्थी / Appellant) (प्रत्‍यर्थी / Respondent) निर्धाररती द्वधरध/Assessee by: Shri Mohd. Afzal, AR रधजस्‍व द्वधरध/Revenue by: Shri A.P. Babu, DR सुिवधई की तधरीख/Date of hearing: 17/05/2023 घोर्णध की तधरीख/Pronouncement on: 22/05/2023 आदेश / ORDER Aggrieved by the order dated 20/03/2023 passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), in the case of Ashok Jilakara (“the assessee”) for the assessment year 2011-12, assessee preferred this appeal. 2. At the outset, learned AR submitted that the assessee could not prosecute his case before the learned Assessing Officer on account of ignorance and before ethe learned CIT(A) since most of the time during the first appellate period was during the pandemic. He submitted that if an opportunity is granted, the assessee is prepared to appear before the ITA No. 228/Hyd/2023 Page 2 of 3 learned Assessing Officer and prosecute his case diligently. An undertaking to that effect is filed by the learned AR on behalf of the assessee. 3. Per contra, learned DR submitted that sufficient opportunity was granted to the assessee by the authorities and since the assessee did not avail the same and not diligent in prosecution of his claim, no further opportunity could be granted. 4. I have gone through the record in the light of the submissions made on either side. It is a fact that pandemic intervened the period covered by the first appellate proceedings. Since an undertaking is filed on behalf of the assessee to the effect that the assessee would appear before the learned Assessing Officer and prosecute his claim diligently without seeking any adjournment, in the interest of justice, a final opportunity is granted to assessee to appear before the learned Assessing Officer and put-forth his case diligently. It is made clear that no further opportunity would be granted to the assessee, he shall co-operate with the authorities to get the matter disposed of on merits. Grounds are accordingly treated as allowed for statistical purposes. 5. In the result, appeal of assessee is treated as allowed for statistical purposes. Order pronounced in the open court on this the 22 nd day of May, 2023. Sd/- (K. NARASIMHA CHARY) JUDICIAL MEMBER Hyderabad, Dated: 22/05/2023 TNMM ITA No. 228/Hyd/2023 Page 3 of 3 Copy forwarded to: 1. Jilakara Ashok, C/o. Mohd. Afzal, Advocate, #402, Sherson’s Residency, 11-5-465, Criminal Court Road, Red Hills, Hyderabad. 2. ACIT, Circle-8(1), Hyderabad. 3. DR, ITAT, Hyderabad. 4. GUARD FILE. TRUE COPY ASSISTANT REGISTRAR ITAT, HYDERABAD