Shekar Reddy Reddamalla , Hyderabad V. Income Tax Officer, Ward-9(5) , Hyderabad

ITA 395/Hyd/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0741 (ITAT-HYDERABAD)
• Duration Of Justice: 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 17-07-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: BALA KRISHNA
• Section: 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES SMC : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER IT A NO. 395 /H/20 20 ASSESSMENT YEAR: 20 17 - 18 SHEKAR REDDY REDDAMALLA, HYDERABAD. P AN AIUPR 0423 N VS. INCOME - TAX OFFICER, WARD 9 ( 5 ), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SMT. S. SANDHYA REVENUE BY: SHRI BALA KRISHNA DATE OF HEARING: 0 4 /0 2 /2021 DATE OF PRONOUNCEMENT: 18 /0 2 /2021 O R D E R T H IS ASSESSEE S APPEAL FOR AY 20 1 7 - 18 IS DIRECTED AGAINST THE C I T(A) - 7 , HYDERABAD S ORDER DATED 27 / 0 1 / 20 20 PASSED IN CASE NO. 0202 / CIT(A) 7/2018 - 19 I NVOLVING PROCEEDINGS U/S 1 4 3(3) RWS 153A OF THE INCOME TAX ACT , 1961 ; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. I NOTICE AT THE OUTSET THAT ASSESSEE S INSTANT APPEAL SUFFERS FROM 111 DAYS DELAY IN FILING. LEARNED COUNSEL I TA NO. 395 /HYD/ 2020 SHEKAR REDDY REDDAMALLA, HYD. : - 2 - : SUBMITTED THAT DUE TO THE OUTBREAK OF PANDEMIC COVID 19 UNABLE TO GET THE DOCUMENTS FROM THE DEPARTMENT WHICH CAUSED THE IMPUGNED DELAY IN FILING OF THE INSTANT APPEAL. CASE LAW COLLECTOR LAND ACQUISITION VS MST. KA TIJI & ORS, 1987 AIR 1353 (SC) AND UNIVERSITY OF DELHI VS. UNION OF INDIA, CIVIL APPEAL NO. 9488 & 9489/2019 DATED 17 DECEMBER, 2019, HOLD THAT SUCH A DELAY; SUPPORTED BY COGENT REASONS, DESERVES TO BE CONDONED SO AS TO MAKE WAY FOR THE CAUSE OF SUBSTAN TIAL JUSTICE. I ACCORDINGLY HOLD THAT ASSESSEES IMPUGNED DELAY OF 111 DAYS IS NEITHER INTENTIONAL NOR DELIBERATE BUT DUE TO THE CIRCUMSTANCES BEYOND HIS CONTROL. CASE IS NOW TAKEN UP FOR ADJUDICATION ON MERITS. 3. THE ASSESSEES SOLE SUBSTANTIVE GRIEVAN CE CANVASSED IN THE INSTANT APPEAL CHALLENGES CORRECTNESS OF BOTH THE LOWER AUTHORITIES ACTION IN ADDING A SUM OF RS. 8 LAKHS WHICH HE WAS ALLEGEDLY FOUND TO HAVE BEEN CARRYING IN FY 2016 - 17 DURING DEMONETIZATION. LEARNED DR VEHEMENTLY SUPPORTED THE ADDITI ON AND HIGHLIGHTED THE FACT THAT ASSESSING OFFICER HAS ALREADY GRANTED RELIEF OF RS. 2 LAKHS OUT OF RS. 10 LAKHS FOUND DURING THE COURSE OF THIS EXERCISE. I TA NO. 395 /HYD/ 2020 SHEKAR REDDY REDDAMALLA, HYD. : - 3 - : THE FACT REMAINS THAT NEITHER OF THE LOWER AUTHORITIES HAS TAKEN INTO CONSIDERATION THE ASSESSEES CA SH IN HAND DURING THE RELEVANT FY ALONG WITH BUSINESS ACTIVITY CARRIED OUT ; IF ANY. BE THAT AS IT MAY, I DEEM IT PROPER IN THESE PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE THAT A LUMPSUM ADDITION OF RS. 6 LAKHS SHALL MEET THE ENDS OF JUSTICE WITH A RIDE R THE SAME SHALL NOT BE AS A PRECEDENT. 4. THIS ASSESSEES APPEAL IS PARTLY ALLOWED IN ABOVE TERMS . PRONOUNCED IN THE OPEN COURT ON 18 TH FEBRUARY , 2021 . SD/ - ( S.S. GODARA ) JUDICIAL MEMBER HYDE RABAD, DATED : 18 TH FEBRUARY , 20 2 1 . K V I TA NO. 395 /HYD/ 2020 SHEKAR REDDY REDDAMALLA, HYD. : - 4 - : C OPY TO : 1 SHEKAR REDDY REDDAMALLA, PLOT NO. 37, MADHAV NAGAR COLONY, HYDERABAD . 2 IT O , WARD 9 ( 5 ) , 2 ND FLOOR, D - BLOCK, IT TOWERS, AC GUARDS, HYDERABAD 500 0 0 4 3 C I T(A) 7 , HYDERABAD. 4 PR. CIT 7 , HYDERABAD 5 ITAT, DR, HYDERABAD. 6 GUARD FILE.