Venkata Satyanarayana Raju Indukuri , Hyderabad V. Asst. Commissioner of Income Tax, Circle-8(1), Hyderabad

ITA 316/Hyd/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2391 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2013-2014
• Appeal Filed On: 24-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause; Condonation of delay
• Section: 201; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH : HYDERABAD (THROUGH VIDEO CONFERENCING ) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 315 / HYD. /20 20 A.Y. 2012 - 13 & ITA NO. 31 6 /HYD./2020 A.Y. 201 3 - 14 SRI VENKATA SATYANARAYANA RAJU INDUKURI VS. ACIT, CIRCLE 8(1) HYDERABAD HYDERABAD PAN: AAPPI9978J ITA NO.317/HYD/2020 A.Y. 2014 - 15 SAFEWAY INFRA VS. ACIT, CIRCLE 8(1) HYDERABAD HYDERABAD PAN: ABXFS7382R (APPELLANT) (RESPONDENT) FOR A PPELLANT : SH. RAVI BHARADWAJ, A DV. FOR RESPONDENT : SH. SUNIL KUMAR PANDEY, D.R. DATE OF HEARIN G : 24/11 /2020 DATE OF PRONOUNCEMENT : 26 /11 /2020 O R D E R PER SMT. P. MADHAVI DEVI, J.M. ALL THESE APPEALS ARE FILED BY RESPECTIVE ASSESSEES FOR THE A.YS 2012 - 13, 2013 - 14 AND 2014 - 15 RESPECTIVELY . 2 ALL THE THREE APPEALS FILED BY RESPECTIVE ASSESSEES WERE TAKEN UP FOR HEARING ON 24.11.2020 THROUGH VIDEO CONFERENCE AND BOTH THE PARTIES WERE HEAR D. 2. AT THE OUTSET, T HERE IS A DELAY OF 221 DAYS IN FILING APPEAL FOR THE A.Y. 2012 - 13 AND THERE IS A DELAY OF 159 DAYS IN FILING THE APPEAL FOR A.Y. 2013 - 14 BY THE ASSESSEE SRI VENKATA SATYANARAYANA RAJU INDUKURI AND THERE IS A DELAY OF 393 DAYS IN FILI NG THE APPEAL BY THE ASSESSEE M/S SAFEWAY INFRA FOR A.Y. 2014 - 15 RESPECTIVELY. THE ASSESSEE INDIVIDUAL IS THE MANAGING PARTNER OF THE FIRM SAFEWAY INFRA, HYDERABAD AND HAS FILED AN AFFIDAVIT GIVING REASONS FOR CONDONATION OF DELAY FOR ALL THE THREE APPE ALS. IT IS STATED THAT DURING THE COURSE OF ASSESSMENT PROCEEDINGS THE ASSESSEE HAD APPOINTED A CHARTERED ACCOUNTANT AS THEIR AUTHORISED REPRESENTATIVE TO REPRESENT THE MATTERS BEFORE THE CIT(A). HOWEVER, DUE TO CERTAIN FINANCIAL DISPUTES BETWEEN THE ASS ESSEE AND THE A.R. THE A.R. DID NOT INFORM THE ASSESSEE REGARDING THE ORDER PASSED BY THE CIT(A) AND ONLY WHEN THE ASSESSEE HAS ENQUIRED FROM THE A.R. REGARDING THE STATUS OF THE APPEAL, IT CAME TO LIGHT AT THAT TIME THAT THE ORDERS WERE ALREADY PASSED BY THE CIT(A) AND THE APPEALS BEFORE ITAT ARE YET TO BE FILED. IT IS FURTHER SUBMITTED THAT THE ASSESSEE HAS TAKEN IMMEDIATE STEPS AND FILED APPEALS BEFORE THE ITAT DUE TO WHICH THERE WAS DELAY AND PRAYED FOR CONDONATION OF DELAY. 2.1. LD.DR HAS BROUGHT T O OUR NOTICE THAT ASSESSEE DID NOT APPEAR BEFORE THE A.O. AND EVEN BEFORE THE CIT(A) THOUGH THE APPEALS WERE FILED WITH A DELAY, AND EVEN BEFORE THE ITAT THE APPEALS WERE FILED WITH A DELAY. THEREFORE IT WAS SUBMITTED THAT THE ASSESSEE HAS NEVER COOPERATE D WITH THE AUTHORITIES BELOW. 3. HAVING REGARD TO RIVAL CONTENTIONS AND MATERIAL PLACED ON RECORD, WE FIND THAT THE ASSESSEE HAS NEVER APPEARED BEFORE THE AUTHORITIES BELOW. HOWEVER, DUE TO THE REASONS GIVEN IN THE APPLICATION FOR CONDONATION OF DELAY, WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE FOR THE ASSESSEE IN FILING THE APPEALS BEFORE THE TRIBUNAL WITH A DELAY. HOWEVER, AS THERE WAS ALSO A DELAY IN FILING THE APPEALS BEFORE THE CIT(A) AND SINCE THE ASSESSEE HAS NOT 3 APPEARED BEFORE THE AO ALSO, WE ARE INCLINED TO CONDONE THE DELAY IN FILING OF THE APPEALS BEFORE THE TRIBUNAL AND ALSO BEFORE THE CIT(A), SUBJECT TO THE CONDITION THAT THE ASSESSEE IN EACH OF THE APPEALS, SHALL PAY A SUM OF RS.10,000/ - TO P RIME MINISTERS CARE FUND WITHIN A PERIOD OF 01 MONTH FROM THE DATE OF RECEIPT OF THIS ORDER. ON FILING PROOF OF SUCH PAYMENT BY THE ASSESSEES, THE AO SHALL RECONSIDER THE ISSUES ON MERITS IN ACCORDANCE WITH LAW. NEEDLESS TO MENTION THAT THE ASSESSEE SHALL BE GIVEN A FAIR OPPORTUNITY OF HEARING AND THE ASSESSEE ALSO SHALL COOPERATE WITH THE AO FOR EARLY COMPLETION OF THE ASSESSMENT. 4. IN THE RESULT , ALL THE APPEALS FILED BY R ESPECTIVE ASSESSEES ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 26 TH NOVEMBER, 2020. SD/ - SD/ - (A. MOHAN ALANKAMONY) (P. MADHAVI DEVI) ACCOUNTANT ME MBER JUDICIAL MEMBER DATED: 26 TH NOVEMBER, 2020 . *GMV COPY FORWARDED TO: 1. SH. VENKATA SATYANARAYANA RAJU INDUKURI, PLOT NO.82, AMRITHA TOWERS, 3 RD FLOOR, CAMELOT LAYOUT, KONDAPUR, HYDERABAD 500 084 2. SAFEWAY INFRA, PLOT NO.82, AMRITHA TOWERS, 3 RD FLOOR, CAMELOT LAYOUT, KONDAPUR, HYDERABAD 500 084 3. ACIT, CIRCLE 8(1), HYDERABAD . 4. ACIT, RANGE 8, HYDERABAD. 5. CIT(A) - 2, HYDERABAD / CIT(A) - 2, GUNTUR 6. PR.CIT - 2 , HYDERABAD 7. DR, ITAT, HYDERABAD. 8 . GUARD FILE.