Sri Abdullah Bin Rasheed, Hyderabad V. ITO, Ward-6(4), Hyderabad

ITA 341/HYD/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5977 (ITAT-HYDERABAD)
• Duration Of Justice: 4 year(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 01-03-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 02-03-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B KURMI NAIDU
• Assessee Lawyers: S MR K A SAI PRASAD
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER ITA.NO.340/HYD/2012 ASSESSMENT YEAR 2008-2009 MR. MOHD. KHAJA RASHEEDUDDIN, PROP. ROYAL CAR DECORS, HYDERABAD. PAN AAQPU7580K VS. THE INCOME TAX OFFICER, WARD-14(4), PREVIOUS WARD 6(4), HYDERABAD. (APPELLANT) (RESPONDENT) ITA.NO.341/HYD/2012 ASSESSMENT YEAR 2008-2009 MR. ABDULLAH BIN RASHEED, HYDERABAD. PAN AKSPR0361H VS. THE INCOME TAX OFFICER, WARD-14(4), PREVIOUS WARD-6(4), HYDERABAD. (APPELLANT) (RESPONDENT) FOR ASSESSEES : MR. K.A. SAI PRASAD FOR REVENUE : MR. B. KURMI NAIDU DATE OF HEARING : 01.03.2016 DATE OF PRONOUNCEMENT : 04 .03.2016 ORDER PER SMT. P. MADHAVI DEVI, J.M. IN BOTH OF THESE APPEALS, THE ASSESSEES ARE AGGRIEVED BY THE ORDER OF THE LD. CIT(A) IN CONFIRM ING THE ASSESSMENT ORDER BRINGING TO TAX THE UNEXPLAINED SO URCE OF INVESTMENT IN PURCHASE OF LAND IN THEIR HANDS. B OTH THE 2 ITA.NO.340 & 341/H/2012 MR. MOHD. KHAJA RASHEEDUDDI N AND MR. ABDULLAH BIN RASHEED, HYDERABAD. ASSESSEES ARE RELATED TO EACH OTHER AND ISSUE ALSO IS COMMON. THEREFORE, BOTH THESE APPEALS WERE HEARD TOGETHER AND ARE DISPOSED OF VIDE THIS COMMON AND CONSOLIDATED ORDER. 2. AT THE OUTSET, IT IS NOTICED THAT THERE IS A DE LAY OF 146 DAYS IN FILING OF THE APPEALS BEFORE THIS TR IBUNAL. THE RESPECTIVE ASSESSEES HAVE FILED APPLICATIONS FO R CONDONATION OF DELAY STATING THAT THE ASSESSEES HAD HANDED-OVER THE ORDER OF THE LD. CIT(A) TO THEIR TA X CONSULTANT MR. Y. RAMA SHARMA ON 09.08.2011 FOR FIL ING OF APPEAL BEFORE THE TRIBUNAL. ACCORDINGLY, THE APP EAL PAPERS WERE PREPARED AND THE ASSESSEES HAD ALSO SIG NED THE SAME AND WERE INFORMED THAT THEY WILL BE FILED IN-TIME. IT WAS SUBMITTED THAT THE ASSESSEES BEING UNEDUCAT ED WERE NOT WELL-VERSED WITH THE APPEAL PROCEEDINGS AN D IT WAS ONLY LATER THAT THEY CAME TO KNOW THAT THE APPE ALS HAVE NOT BEEN FILED. HE ALSO SUBMITTED THAT THEIR T AX CONSULTANT MR. Y. RAMA SHARMA AND HIS FAMILY MET WI TH AN UNTIMELY DEATH IN THE FLOODS AT KEDARNATH IN THE YEAR 2013 AND THE PERSON LOOKING AFTER HIS OFFICE IS HAV ING LITTLE KNOWLEDGE OF THE THINGS THAT HAVE HAPPENED A ND THE REASONS FOR THE DELAY IN FILING OF THE APPEAL. IT W AS, THEREFORE, PRAYED BY THE LD. COUNSEL FOR THE ASSESS EES, THAT THE DELAY MAY BE CONDONED AND APPEALS BE ADJUDICATED ON MERITS. 3. THE LD. D.R. HOWEVER, SUBMITTED THAT THE APPEALS OUGHT TO HAVE BEEN FILED IN THE YEAR 2011 3 ITA.NO.340 & 341/H/2012 MR. MOHD. KHAJA RASHEEDUDDI N AND MR. ABDULLAH BIN RASHEED, HYDERABAD. WHEREAS, THE TAX CONSULTANT OF THE ASSESSEES HAD ME T WITH AN UNTIMELY ACCIDENT IN THE YEAR 2013 AND THUS THE ASSESSEES HAVE NOT PROPERLY EXPLAINED THE REASONS F OR THE DELAY. 4. HAVING REGARD TO THE RIVAL CONTENTIONS AND THE MATERIAL ON RECORD, WE FIND THAT THOUGH THE APPEAL ORDER OF THE LD. CIT(A) DATED 27.07.2011 WAS SERVED ON TH E ASSESSEES ON 09.08.2011, NO APPEALS ARE FILED WITHI N THE STIPULATED PERIOD. THE ONLY REASON GIVEN FOR THE DE LAY IS THAT THEIR TAX CONSULTANT PASSED AWAY IN THE FLOODS IN THE YEAR 2013. THESE EXPLANATIONS OF THE ASSESSEES ARE NOT A PROPER EXPLANATIONS FOR THE DELAY AS THE APPEALS AR E FILED IN THE YEAR 2012 AND NO EXPLANATION WAS GIVEN FOR D ELAY IN THAT YEAR. THE SUBSEQUENT UNTIMELY DEATH OF MR. Y. RAMA SHARMA CANNOT BE A REASON FOR DELAY. THEREFORE , WE ARE NOT INCLINED TO CONDONE THE DELAY AND THE ASSES SEES APPEALS ARE ACCORDINGLY DISMISSED. 5. IN THE RESULT, APPEALS OF THE ASSESSEES ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04.03.2016 SD/- SD/- (B. RAMAKOTAIAH) (SMT. P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED 04 TH MARCH, 2016 VBP/- 4 ITA.NO.340 & 341/H/2012 MR. MOHD. KHAJA RASHEEDUDDI N AND MR. ABDULLAH BIN RASHEED, HYDERABAD. COPY TO 1. MR. MOHD. KHAJA RASHEEDUDDIN, PROP. ROYAL CAR DECORS, HYDERABAD. C/O. MR. CH. PARTHASARATHJY & CO., 1- 1-298/2/B3, 1 ST FLOOR, SOWBHAGYA AVENUE, STREET NO.1, ASHOKNAGAR, HYDERABAD 500 020. 2. MR. ABDULLAH BIN RASHEED, HYDERABAD. 3. THE INCOME TAX OFFICER, WARD - 14(4), PREVIOUS WARD - 6(4), 6 TH FLOOR, C'-BLOCK, I.T. TOWERS, A.C. GUARDS, HYDERABAD. 4. CIT(A) - IV , HYDERABAD. 5 . CIT - III , HYDERABAD. 6 . D.R. ITAT B BENCH, HYDERABAD 7 . GUARD FILE.