Sathyavath Ramavataram, Hyderabad V. Income Tax Officer, Ward-4(1), Hyderabad

ITA 345/Hyd/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0099 (ITAT-HYDERABAD)
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 05-12-2018
• Assessment Year: 2006-2007
• Appeal Filed On: 20-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NILANJAN DEY
• Assessee Lawyers: K VISWANATHAM
• Keywords: Opportunity of being heard; Condonation of delay
• Section: 271(1)(c); 143(3)

Judgement Text

ITA NOS 344 AND 345 OF 2018 SATHYAVATH RAMAVATARAM HYDERABAD. PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NOS.344 AND 345/HYD/2018 (ASSESSMENT YEAR: 2006-07) SHRI SATHYAVATH RAMAVATARAM HYDERABAD PAN: AIBPR4329N VS INCOME TAX OFFICER WARD 4 (1) HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI K. VISWANATHAM FOR REVENUE : SHRI NILANJAN DEY, DR O R D E R PER SMT. P. MADHAVI DEVI, J.M. BOTH ARE ASSESSEES APPEALS FOR THE A.Y 2006-07. IT A NO.344/HYD/2018 IS AGAINST THE ASSESSMENT COMPLETED U/S 143(3) R.W.S. 147 WHILE ITA NO.345/HYD/2018 IS AGAI NST THE LEVY OF PENALTY U/S 271(1)(C) OF THE ACT. IN BOTH THE AP PEALS, THERE IS A DELAY OF 9 DAYS IN FILING OF THE APPEAL. THE ASSESS EE HAS FILED APPLICATION FOR CONDONATION OF DELAY ALONGWITH AFFI DAVIT OF THE CONCERNED CHARTERED ACCOUNTANT. TAKING THE CONTENTS OF THE APPLICATION INTO CONSIDERATION, WE ARE SATISFIED TH AT THE DELAY IS NEITHER WILLFUL NOR WANTON. THEREFORE, THE DELAY IN FILING OF THE APPEAL IS CONDONED. DATE OF HEARING : 05.12.2018 DATE OF PRONOUNCEMENT: 06.12.2018 ITA NOS 344 AND 345 OF 2018 SATHYAVATH RAMAVATARAM HYDERABAD. PAGE 2 OF 3 2. IN THESE APPEALS, THE ASSESSEE IS AGGRIEVED BY T HE ORDER OF THE CIT (A) WHO DISMISSED THE APPEAL BECAU SE THE ASSESSEE FAILED TO FILE APPLICATION FOR CONDONATION OF DELAY IN FILING OF THE APPEAL. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT ON SIMILAR CIRCUMSTANCES, THIS TRIBUNAL IN ITA NOS. 305 & 306/HYD/2018 IN THE CASE OF SHRI RAMA SRI KRISHNA M UDAMBI, HYDERABAD HAS REMITTED THE MATTER TO THE FILE OF TH E CIT (A) WITH THE LIBERTY TO THE ASSESSEE TO FILE APPLICATION FOR CONDONATION OF DELAY AND TO DISPOSE OF SUCH APPLICATIONS ON MERITS . A COPY OF THE SAID ORDER IS FILED BEFORE US. 3. THE LEARNED DR WAS ALSO HEARD. 4. HAVING REGARD TO THE FACTS, WE DEEM IT FIT AND P ROPER TO REMIT THE APPEALS TO THE FILE OF THE CIT (A) WITH L IBERTY TO THE ASSESSEE TO FILE APPLICATIONS FOR CONDONATION OF DE LAY WITHIN A PERIOD OF TWO MONTHS FROM THE DATE OF THIS ORDER AN D WE DIRECT THE CIT (A) TO DISPOSE OF SUCH APPLICATIONS ON MERITS A FTER GIVING THE ASSESSEE A FAIR OPPORTUNITY OF BEING HEARD. THEREAF TER, THE CIT (A), IF HE DEEMS FIT TO CONDONE THE DELAY, SHALL DISPOSE OF THE APPEALS ON MERIT. ACCORDINGLY, BOTH THE APPEALS OF THE ASSE SSEE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT ASSESSEES APPEALS ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH DECEMBER, 2018. SD/- SD/- (S.RIFAUR RAHMAN) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 6 TH DECEMBER, 2018. VINODAN/SPS ITA NOS 344 AND 345 OF 2018 SATHYAVATH RAMAVATARAM HYDERABAD. PAGE 3 OF 3 COPY TO: 1 SATHYAVATH RAMAVATARAM, C/O. CH. PARTHASARATHY & CO. 1-1- 298/2/B/3, 1 ST FLOOR, SOWBHAGYA AVENUE, ST. NO.1 ASHOKNAGAR, HYDERABAD 500020 2 ITO WARD 4(1) 5 TH FLOOR, RANGE-A, AAYAKAR BHAVAN, BASHEERBAGH, HYDERABAD 3 CIT (A)-1 HYDERABAD 4 PR. CIT 1 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER