Nekkanti Krishnaveenamma, Visakhapatnam V. Income Tax Officer, Ward-3(1), , Visakhapatnam

ITA 37/VIZ/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2852 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 01-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Keywords: Set aside
• Section: 37; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER ITA NO S . 37 TO 39 / VIZ /201 9 (ASST. YEAR : 20 08 - 0 9 ) 1. SMT. NEKKANTI KRISHNAVENAMMA, D.NO. 2 - 42 - 5, SECTOR - 11, M.V.P. COLONY, VISAKHAPATNAM. PAN NO. ABWPN 2662 E VS. IT O , WARD - 3 (1), VISAKHAPATNAM. 2. SMT. GODAVARTHI ANANTHA LAKSHMI , D.NO. 2 - 42 - 5, SECTOR - 11, M.V.P. COLONY, VISAKHAPATNAM. PAN NO. ABPG 2220 A 3. SMT. GOLI RAMASRI , D.NO. 2 - 42 - 5, SECTOR - 11, M.V.P. COLONY, VISAKHAPATNAM. PAN NO. ABPPG 2219 R (APPELLANT S ) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI ADV OCATE . DEPARTMENT BY : SMT. SUMAN MALIK SR. DR DATE OF HEARING : 03 / 0 6 /201 9 . DATE OF PRONOUNCEMENT : 12 / 0 6 /201 9 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER THESE APPEAL S BY THE DIFFERENT ASSESSEES ARE DIRECTED AGAINST THE SEPARATE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) - 6 , 2 ITA NO S . 37 - 39/VIZ/2019 ( NEKKANTI KRISHNAVENAMMA & ORS. ) HYDERABAD , DATED 27 / 12 /201 8, 04/12/2018 & 04/012/2018 RESPECTIVELY FOR THE ASSESSMENT YEAR 200 8 - 0 9 . SINCE FACTS AND ISSUES ARE COMMON, CLUBBED AND HEARD TOGETHER AND DISPOSED OF BY WAY OF THIS CONSOLIDATED ORDER . 2. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESSEE HAD RECEIVED THE ASSESSMENT ORDER ON 28/03/2016 AND SUBSEQUENTLY HAS FILED A REGULAR APPEAL BEFORE THE LD. CIT(A) ON 26/04/2016 WITHIN A PERIOD OF ONE MONTH. SUBSEQUENTLY, BY REALISING THE MISTAKE HAS FILED E - APPEAL ON 14/06/2016, WHICH WAS DISMISSED BY THE LD.CIT(A) ON THE GROUND THAT THERE IS A DELAY IN FI L ING THE APPEAL. 3 . BEFORE US, LD. COUNSEL FOR THE ASSESSEE BY POINTING OUT CBDT CIRCULAR NO. 20/2016, DATED 26/05/2016 SUBMITTED THAT APPEALS FILED UP TO 15/06/2016 SHOULD BE TREATED AS APPEALS FILED IN TIME AND SUBMITTED THAT THERE IS NO DELAY IN FILING THE APPEALS BEFORE THE LD. CIT(A) . 4 . ON THE OTHER HAND, LD. DEPARTMENTAL REPRESENTATIVE RELIED ON THE ORDERS OF THE AUTHORITIES BELOW. 5. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIAL AVAILABLE ON RECORD AND ORDERS OF THE AUTHORITIES BELOW. 6 . WE FIND THAT THE ASSESSEE HAS FILED A REGULAR APPEAL BEFORE THE LD. CIT(A) ON 26/04/2016 WITHIN THE STIPULATED TIME. SUBSE QUENTLY, S HE FILED E - APPEAL ON 14/06/2016 , WHICH IS 3 ITA NO S . 37 - 39/VIZ/2019 ( NEKKANTI KRISHNAVENAMMA & ORS. ) DISMISSED BY THE LD. CIT(A) ON THE GROUND THAT THERE IS A DELAY IN FILING THE E - APPEAL WITHOUT DECIDING THE APPEAL ON MERITS. WE FIND THAT AS PER THE CBDT CIRCULAR NO. 20/2016 , THE TIME FOR FILING E - APPEAL S HAVE BEEN EXTENDED TO 15/06/2016 . FOR THE SAKE OF CONVENIENCE, THE ABOVE CBDT CIRCULAR IS REPRODUCED AS UNDER: - 7 . BY CONSIDERING THE ABOVE CIRCULAR OF CBDT, WE FIND THAT THERE IS NO DELAY IN FLINGING THE APPEAL, THEREFORE, WE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND REMIT THE MATTER BACK TO HIM TO 4 ITA NO S . 37 - 39/VIZ/2019 ( NEKKANTI KRISHNAVENAMMA & ORS. ) ADJUDICATE THE APPEAL ON MERITS. THUS, THESE APPEALS FILED BY THE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSES. 8 . IN THE RESULT, APPEAL S FILED BY THE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON TH IS 1 2 T H DAY OF JUNE , 201 9 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 2 T H JUNE , 201 9 . VR/ - COPY TO: 1. THE ASSESSEE A) SMT. NEKKANTI KRISHNAVENAMMA B) SMT. GODAVARTHI ANANTHA LAKSHMI C) SMT. GOLI RAMASRI ALL ARE RESIDENTS OF D.NO. 2 - 42 - 5, SECTOR - 11, M.V.P. COLONY, VISAKHAPATNAM . 2. THE REVENUE ITO, WARD - 3(1), VISAKHAPATNAM 3. THE PR. CIT - 1, VISAKHAPATNAM. 4. THE CIT(A) - 6, HYDERABAD. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.