Late. Sri. Raghupathi Reddy Venkannagiri (Represented by Legal Heir Sri V.Bansidhar Reddy), Hyderabad V. Income Tax Officer, Ward-4(2), Hyderabad

ITA 373/Hyd/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9608 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 01-01-2020
• Assessment Year: 2009-2010
• Appeal Filed On: 23-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K C DEVDAS S MT K J DIVYA
• Section: 201

Judgement Text

IN THE INCOME TAX A PPELLATE TRIBUNAL HYDERABAD BENCH SMC - B ', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER I TA NO . 373 / HYD/201 8 ASSESSMENT YEAR: 2 0 09 - 10 LATE SRI RAGHUPATHI REDDY VENKANNAGIRI (REPRESENTED BY LEGAL HEIR SRI BANSIDHAR REDDY, HYD.) PAN A AHPCV 0663 R VS. INCOME - TAX OFFICER, WARD 4(2) , HYDERABAD. A PPELLANT RESPONDENT ASSESSEE BY: S H RI K.C. DEVDAS REVENUE BY: S MT. K.J. DIVYA DATE OF HEARING: 2 8 / 1 1 / 201 9 DATE OF PRONOUNCEMENT: 08 / 01 /20 20 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT( A ) 1 , HYDERABAD DATED 18 /0 8 /201 7 FOR AY 20 09 - 10 . 2. ON PERUSAL OF RECORD, WE FIND THAT THERE IS A DELAY OF 37 DAYS IN FILING OF THIS APPEAL AND THE ASSESSEE HAS FILED AN APPLICATION SEEKING CONDONATION OF DELAY. AS REGARDS T HE REASONS FOR THE DELAY , IT HAS BEEN EXPLAINED THAT THE ASSESSEE WAS 70 YEARS OLD A ND WAS SUFFERING FROM HIGH BP AND OTHER AGE RELATED ISSUES AND W AS ALSO ADMITTED TO HOSPITAL DURING THE PERIOD IN WHICH THE APPEAL WAS SUPPOSED TO BE FILED BEFORE THE TRIBUNAL , RESULTING IN THE DELAY IN FILING OF THE APPEAL BEFORE THE TRIBUNAL. I.T.A. NO. 373 /HYD/1 8 LATE SRI RAGHUPATHI REDDY VENKANNAGIRI, HYD. 2 2.1 THE L D. DR WAS ALSO HEARD. I FIND THAT THE REASONS GIVEN BY THE ASSESSEE FOR THE DELAY IN FILING THE APPEAL BEFORE THE TRIBUNAL ARE REASONABLE. THEREFORE, THE DELAY IS CONDONED. 3. AS FAR AS MERITS OF THE APPEAL IS CONCERNED, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE CIT(A)S ORDER IS EX - PARTE - ASSESSEE AND SOUGHT REMAND OF THE APPEAL TO THE FILE OF CIT(A) FOR FRESH HEARING AND ADJUDICATION ON MERITS. 4. I HAVE GONE THROU GH THE ORDER OF THE CIT(A) AND I FIND THAT THOUGH THERE IS A DISCUSSION ON MERITS OF THE ISSUES, THE CIT(A) HAS CONFIRMED THE ADDITION MADE BY THE AO ONLY BECAUSE THE ASSESSEE HAS NOT BEEN ABLE TO FURNISH ANY EVIDENCE IN SUPPORT OF HIS CASE. THE LD. COUNSE L FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE IS THE LR OF H IS FATHER , AND, THEREFORE, NEEDED SOME TIME TO GET RELEVANT INFORMATION AND THAT HE IS READY TO FURNISH THE INFORMATION NOW. TAKING THE SAME INTO CONSIDERATION AND IN THE PECULIAR CIRCUMSTAN CES OF THE CASE , I DEEM IT FIT AND PROPER TO REMAND THE ISSUE TO THE FILE OF CIT(A) WITH A DIRECTION TO RECONSIDER THE ISSUE ON MERITS AND THE ASSESSEE SHALL BE ALLOWED TO FILE THE RELEVANT EVIDENCE BEFORE THE CIT(A). THE ASSESSEE IS DIRECTED TO COOPERATE WITH THE CIT(A) FOR EARLY DISPOSAL OF THE CASE. I.T.A. NO. 373 /HYD/1 8 LATE SRI RAGHUPATHI REDDY VENKANNAGIRI, HYD. 3 ACCORDINGLY, THE APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. PRONOUNCED IN THE OPEN COURT ON 8 TH JANUARY , 20 20 SD / - ( P. MADHAVI DEVI ) JUDICIAL MEMBER HYDERABAD, DATED 8 TH JANUARY , 20 20 KV COPY FORWARDED TO: 1. LATE. SRI RAGHUPATHI REDDY VENKANNAGIRI (REPRESENTED BY LEGAL HEIR SRI V. BANSIDHAR REDDY), C/O V. SRIDHAR & CO., CAS., 12 - 2 - 823/A/78, GEETA APARTMENTS, SANTOSHNAGAR COLONY, MEHDIPATNAM, HYD. 500 028 2 . IT O , WARD 4(2) , HYDERABAD . 3 . CIT(A) - 1 , HYDERABAD. 4. 5. PR. CIT 1 , HYDERABAD. THE DR, ITAT, HYDERABAD 6 . GUARD FILE