Haritha Nori , Secunderabad V. Income Tax Officer, Ward-15(1) , Hyderabad

ITA 410/Hyd/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4100 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 31-08-2021
• Assessment Year: 2008-2009
• Appeal Filed On: 23-07-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: LAXMINIWAS SHAR MA
• Keywords: Opportunity of being heard; Condonation of delay
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. 410 /H/20 2 0 ASSESSMENT YEAR: 20 08 - 09 SMT. HARITHA NORI HYDERABAD. [ PAN AERPN9719A ] VS. ITO, WARD 15(1) HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI LAXMINIWAS SHARMA REVENUE BY: SHRI ROHIT MUJUMDAR DATE OF HEARING: 31/08/ 2021 DATE OF PRONOUNCEMENT: 06 / 10 /2021 O R D E R PER L.P. SAHU, A.M.: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST CIT( A) - 7, HYDERABADS ORDER DATED 27/11/2019 FOR AY 20 08 - 09 CASE NO. 41/2019 - 20 INVOLVING PROCEEDINGS U/S . 154 OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT ON THE FOLLOWING GROUNDS OF APPEAL. ITA NO 410/HYD/2020 AY: 2008 - 09 SMT. HARITHA NORI, SECBAD - 2 - 2. AT THE OUTSET, IT IS BROUGHT TO OUR NOTICE THAT THERE IS A DELAY OF 1 70 DAYS IN FILING THE APPEAL. TO THIS EFFECT, THE ASSESSEE FILED AN AFFIDAVIT DATED 17.03.2020 STATING REASONS FOR SUCH DELAY IN FILING APPEAL BEFORE US. RELYING ON THE CASE LAW COLLECTOR LAND ACQUISITION VS MST. KATIJI & ORS, 1987 AIR 1353 (SC) AND UNIVERSITY OF DELHI VS. UNION OF INDIA, CIVIL APPEAL NO. 9488 & 9489/2019 DATED 17 DECEMBER, 2019, WHEREIN IT WAS HELD THAT SUCH A DELAY; SUPPORTED BY COGENT REASONS, DESERVES TO BE CONDONED SO AS TO MAKE WAY FOR THE CAUSE OF SUBSTANTIAL JUSTICE. WE ACCORDINGLY HOLD THAT IMPUGNED ITA NO 410/HYD/2020 AY: 2008 - 09 SMT. HARITHA NORI, SECBAD - 3 - D ELAY OF 1 70 DAYS IS NEITHER INTENTIONAL NOR DELIBERATE BUT DUE TO THE CIRCUMSTANCES BEYOND ASSESSEES CONTROL. THE SAME STANDS CONDONED. CASE IS NOW TAKEN UP FOR ADJUDICATION ON MERITS. 3 . IN THE COURSE OF HEARING, IT WAS SUBMITTED BY THE LD.COUNSEL FOR THE ASSESSEE THAT THE CIT( A ) HAS DISMISSED THE APPEAL OF ASSESSEE FOR FOR THE SOLE REASON O F NON - FILING OF PETITION FOR CONDONATION OF DELAY AND HAS NOT PROVIDED THE ASSESSEE AN OPPORTUNITY OF HEARING TO PRESENT HER CASE. 4 . WE HAVE CONSIDERED THE FACTS OF THE CASE AND THE REQUEST MADE BY THE ASSESSEE . WE ARE OF THE VIEW THAT INTEREST OF JUSTIC E WILL BE SERVED IF THE MATTER IS RESTORED TO THE FILE OF FIRST APPELLATE AUTHORITY FOR DECIDING VARIOUS GROUNDS OF APPEAL OF THE ASSESSEE ON MERITS. ACCORDINGLY, THE CIT( A ) IS DIRECTED TO AFFORD REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND TH EREAFTER DECIDE THE APPEAL ON MERITS WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING . WE DIRECT THE ASSESSEE TO APPEAR BEFORE CIT( A ) WITH ALL THE RELEVANT EVIDENCES; AT HER OWN RISK AND RESPONSIBILITY TO BE FOLLOWED BY THREE EFFECTIVE OPPORTUNITIES OF H EARING. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 06 TH OCTOBER, 2021. SD/ - SD/ - (S.S. GODARA) (L. P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 06 TH OCTOBER, 2021. *GMV ITA NO 410/HYD/2020 AY: 2008 - 09 SMT. HARITHA NORI, SECBAD - 4 - COPY TO : 1 SMT. HARITHA NORI C/O HARITHA NORI LAXMINIWAS & CO., CHARTERED ACCOUNTANTS, D.NO. 6 - 3 - 569, 4 TH FLOOR, OPP. RTA OFFICE, ABOVE BMW SHOWROOM, KHAIRATABAD, HYDERABAD 500 082, TELANGANA 2 ITO, WARD 15(1), HYDERABAD. 3 A CIT , RANGE 15, HYDERABAD. 4 CIT(A) - 7, HYDERABAD 5 PR.CIT - 7, HYDERABAD 6 DR, ITAT, HYDERABAD. 7 GUARD FILE. ITA NO 410/HYD/2020 AY: 2008 - 09 SMT. HARITHA NORI, SECBAD - 5 - S.NO. DETAILS DATE 1 DRAFT DICTATED ON 2 DRAFT PLACED BEFORE AUTHOR 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 5 APPROVED DRAFT COMES TO THE SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 7 FILE SENT TO BENCH CLERK 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER