Sunil Kumar Ahuja , Hyderabad V. Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad

ITA 386/Hyd/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8884 (ITAT-HYDERABAD)
• Duration Of Justice: 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2016-2017
• Appeal Filed On: 13-07-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S ANDEEP KUMAR MEHTA
• Keywords: Application of stay; Additional evidence; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER S.A. NOS. 89, 90 & 91/HYD/2020 (ARISING OUT OF ITA NOS. 384, 385 & 386/HYD/2020) ASSESSMENT YEARS : 2010-11, 2013-14 & 2016-17 SUNIL KUMAR AHUJA, HYDERABAD [PAN: ABLPA2822L] VS. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), HYDERABAD (APPLICANT) (RESPONDENT) I.T.A. NOS. 384, 385 & 386/HYD/2020 ASSESSMENT YEARS: 2010-11, 2013-14 & 2016-17 SUNIL KUMAR AHUJA, HYDERABAD [PAN: ABLPA2822L] VS ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI S.RAMA RAO, AR FOR REVENUE : SHRI SANDEEP KUMAR MEHTA, DR DATE OF HEARING : 24-07-2020 DATE OF PRONOUNCEMENT : 29-07-2020 O R D E R PER A. MOHAN ALANKAMONY, A.M. : ALL THESE STAY APPLICATIONS ALONG WITH CONNECTED APPEA LS FOR THE AYS.2010-11, 2013-14 & 2016-17, FILED BY THE ASSESSEE HAVE BEEN HEARD TOGETHER. SA.NOS.89, 90 & 91/HYD/2020 ITA NOS.384, 385 & 386/HYD/2020 :- 2 -: CONDONATION OF DELAY: 2. ALL THESE CONNECTED APPEALS OF ASSESSEE HAVE BEEN FILED WITH A DELAY OF 56 DAYS. ASSESSEE HAS FILED AFFIDA VITS FOR ALL THE ASSESSMENT YEARS SEPARATELY, STATING THAT DUE TO LOCKDOWN ON ACCOUNT OF COVID-19, HE COULD NOT FILE THE APPEALS BEF ORE THE TRIBUNAL IN TIME AND SOUGHT CONDONATION OF DELAY IN F ILING THE APPEALS. 2.1. CONSIDERING THE REASONS GIVEN IN THE PETITIONS FOR CONDONATION OF DELAY FOR ALL THE ASSESSMENT YEARS IN R ESPECT OF ASSESSEE AND BEING SATISFIED WITH THE REASONABLE CAUS E FOR THE DELAY, WE HEREBY CONDONE THE DELAY IN FILING THE APP EALS AND ADMITTED THE SAME FOR HEARING. 3. AT THE OUTSET, LD.AR SUBMITTED BEFORE US THAT DURING THE COURSE OF APPELLATE PROCEEDINGS, THE LD.CIT(A) WITHOU T CONSIDERING THE ISSUE PROPERLY AND WITHOUT PROVIDING A DEQUATE OPPORTUNITY TO THE ASSESSEE, DECIDED ALL THE APPEALS EX-PARTE. LD.AR ALSO SUBMITTED THAT THE ASSESSEE HAS FILED ADDITION AL EVIDENCE FIRST TIME BEFORE THE TRIBUNAL IN ORDER TO STRE NGTHEN THE CASE OF THE ASSESSEE ON MERITS. THEREFORE, IT WAS PLE ADED THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF LD.AO FOR FRESH CONSIDERATION. 4. LD. DR, HOWEVER, OPPOSED TO THE SUBMISSION OF THE ASSESSEE AND REQUESTED FOR CONFIRMING THE ORDER OF THE LD. CIT(A). SA.NOS.89, 90 & 91/HYD/2020 ITA NOS.384, 385 & 386/HYD/2020 :- 3 -: 5. AFTER HEARING BOTH THE PARTIES THROUGH VIDEO CONFEREN CE, AND CONSIDERING THE SUBMISSIONS OF ASSESSEE FOR HAVI NG FILED THE ADDITIONAL EVIDENCE, WE ARE OF THE CONSIDERED VIEW TH AT THE MATTER SHOULD BE EXAMINED BY THE LD. AO AFRESH, IN ORD ER TO CONSIDER THE APPEALS ON MERITS. THEREFORE, IN THE INTER EST OF JUSTICE, WE HEREBY REMIT BACK ALL THE THREE APPEALS OF ASSESSEE TO THE FILE OF LD. AO TO DECIDE THE ISSUE AFRESH, AFTER CONSIDERING ALL THE ADDITIONAL EVIDENCES SUBMITTED BY THE ASSESSEE. WE ALSO FURTHER DIRECT THE LD. AO TO ADMIT ANY OTHER EVIDENCE FIL ED BY THE ASSESSEE EVEN IF IT IS FOR LD. AO FOR THE FIRST TIME AN D THEREAFTER DECIDE THE MATTER IN ACCORDANCE WITH LAW AND MERIT. F URTHER, WE ALSO DIRECT THE ASSESSEE TO CO-OPERATE WITH THE PROCEE DINGS OF THE LD. REVENUE AUTHORITIES, FAILING WHICH THEY SHA LL BE AT LIBERTY TO PASS APPROPRIATE ORDER BASED ON THE MATERIAL ON RECORD. 5.1. SINCE, WE HAVE REMITTED BACK ALL THE APPEALS OF A SSESSEE TO THE FILE OF AO FOR DE-NOVO CONSIDERATION, ALL THE STAY APPLICATIONS HAVE BECOME INFRUCTUOUS. 6. IN THE RESULT, ALL THE STAY APPLICATIONS ARE DISMISS ED AS INFRUCTUOUS AND ALL THE APPEALS FILED BY THE ASSESSEE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH JULY, 2020 SD/- SD/- ( P. MADHAVI DEVI ) ( A. MOHAN ALANKA MONY ) JUDICIAL MEMBER ACCOUNTANT MEMBE R HYDERABAD, DATED: 29-07-2020 TNMM SA.NOS.89, 90 & 91/HYD/2020 ITA NOS.384, 385 & 386/HYD/2020 :- 4 -: COPY TO : 1. SHRI SUNIL KUMAR AHUJA, H.NO.6-3-696/72, NAVEEN NAGAR, ERRMANZIL COLONY, HYDERABAD. 2. THE ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIR CLE-1(1), HYDERABAD. 3. THE CIT(APPEALS)-11, HYDERABAD. 4. THE PR.CIT(CENTRAL), HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.