Sree Rao electrical Works, Visakhapatnam V. The joint Commisioner of Income Tax, Visakhapatnam

ITA 240/VIZ/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6432 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 26-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Reasonable cause

Judgement Text

ITA NO.240 /VIZAG/2017 SREE RAO ELECTRICAL WORKS, VISAKHAPATNAM 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . [ , . . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ./I.T.A.NO.240/VIZAG/2017 ( [ [ / ASSESSMENT YEAR:2011-12) SREE RAO ELECTRICAL WORKS, VISAKHAPATNAM JCIT, RANGE - 6 VISAKHAPATNAM ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI G.V.N. HARI, AR / RESPONDENT BY : SHRI M.N. MURTHY NAIK, DR / DATE OF HEARING : 21.11.2017 / DATE OF PRONOUNCEMENT : 20.1 2 .2017 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST ORDER OF THE CIT(A)-1, GUNTUR DATED 24.10.2016 FOR THE ASSESSMENT YEAR 2011-12. 2. THERE IS A DELAY OF 90 DAYS IN FILING THE APPEAL. THE ASSESSEE FILED AN AFFIDAVIT, WHEREIN HE HAS STATED THAT THE MANAGING PARTNER OF THE ASSESSEE FIRM SMT. D. RAMYA PADMAJA FELL ILL WITH TYPHOID FEVER. SHE ITA NO.240 /VIZAG/2017 SREE RAO ELECTRICAL WORKS, VISAKHAPATNAM 2 WAS ADVISED TO HAVE COMPLETE BED REST FOR 3 WEEKS FROM 30.3.2017 TO 20.4.2017, DUE TO WHICH THE PETITIONER COULD NOT MOVE FROM HER PLACE AND COULD NOT ATTEND ANY OF THE NORMAL AFFAIRS. THE ASSESSEE ALSO FILED A MEDICAL CERTIFICATE ISSUED BY THE DOCTOR DATED 20.4.2017. WE THEREFORE, BY CONSIDERING THE EXPLANATION GIVEN BY THE ASSESSEE AND ALSO TAKEN INTO CONSIDERATION OF DOCTOR CERTIFICATE, WE ARE OF THE OPINION THAT THERE IS A REASONABLE CAUSE FOR THE ASSESSEE NOT TO FILE AN APPEAL IN TIME AND THEREFORE, IT IS A FIT CASE TO CONDONE THE DELAY. ACCORDINGLY, THE DELAY OF 19 DAYS IS HEREBY CONDONED. 2. SO FAR AS MERITS OF THE CASE ARE CONCERNED, THE LD. CIT(A) PASSED AN EX-PARTE ORDER. THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT IN THE INTEREST OF JUSTICE AND ALSO ON THE GROUND OF PRINCIPLES OF NATURAL JUSTICE, THE MATTER MAY BE REMITTED BACK TO THE CIT(A) FOR FRESH CONSIDERATION IN ACCORDANCE WITH LAW. 3. LD. D.R. HAS NOT RAISED ANY SERIOUS OBJECTION. 4. IN VIEW OF THE ABOVE, WE ARE OF THE OPINION THAT THIS APPEAL HAS TO BE ADJUDICATED ON MERITS IN ACCORDANCE WITH LAW. THEREFORE, WE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND DIRECT THE LD. CIT(A) TO ADJUDICATE THE APPEAL ON MERITS AFTER BEING GIVEN REASONABLE OPPORTUNITY TO THE ASSESSEE. ITA NO.240 /VIZAG/2017 SREE RAO ELECTRICAL WORKS, VISAKHAPATNAM 3 5. THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 20 TH DEC., 2017. SD/- SD/- ( . . ) ( . [ ) (D.S. SUNDER SINGH) (V. DURGA RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER /VISAKHAPATNAM: /DATED : 20/12/2017 VG/SPS /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT SREE RAO ELECTRICAL WORKS, D.NO.15-41, LAKSHMIPURAM NAGAR, GOPALAPATNAM, VISAKHAPATNAM-530027. 2. / THE RESPONDENT THE JCIT, RANGE-6, VISAKHAPATNAM 3. / THE CIT (TDS), VIJAYAWADA 4. ( ) / THE CIT(A)-1, GUNTUR 5. , , / DR, ITAT, VISAKHAPATNAM 6 . [ / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM