Shrinikhila Chits AP Private Limited, Hyderabad V. Income Tax Officer(TDS), Ward-2(2), Hyderabad

ITA 434/Hyd/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0283 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 26-03-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 01-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NEEJU GUPTA
• Assessee Lawyers: A V RAGHURAM
• Keywords: Opportunity of being heard; TDS
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A ', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN , ACCOUNTANT MEMBER ITA NO S . 433 & 434 / HYD/201 8 ASSESSMENT YEAR: 2013 - 14 & 20 14 - 15 SHRINIKHILA CHITS AP PVT. LTD. , HYDERABAD. PAN A AQCS 3742 Q VS. INCOME - TAX OFFICER (TDS) , WARD 2 ( 2 ), HYDERABAD. APPELLANT RESPONDENT ASSESSEE BY: S HRI A.V. RAGHURAM REVENUE BY: S MT. NEEJU GUPTA DATE OF HEARING: 26 / 0 3 / 201 9 DATE OF PRONOUNCEMENT: 29 / 0 3 /201 9 O R D E R PER S. RIFAUR RAHMAN , AM: BOTH THESE APPEAL S FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER S OF CIT(A) 8 , HYDERABAD, BOTH DATED, 31 /0 8 /201 7 FOR AY 20 1 3 - 14 AND 2014 - 15. 2. ON PERUSAL OF RECORD, WE FIND THAT BOTH THESE APPEALS WERE FILED BEFORE US WITH A DELAY OF 100 DAYS, FOR WHICH THE ASSESSEE FILED A CONDONATION PETITION ALONG WITH AN AFFIDAVIT WHEREIN IT WAS AFFIRMED AS UNDER: 2. THE ORDER OF THE LD. CIT(A) WAS RECEIVED ON 22.09.2017 AND THE APPEAL SHOULD HAVE BEEN FILED ON OR BEFORE 21.11.2017 BUT WAS FILE D ON 01.03.2018 WITH A DELAY OF 100 DAYS. 3. ON RECEIPT OF THE ORDER OF CIT(A), THOUGH THE OFFICE OF THE COUNSEL HAD INFORMED THE CHARTERED ACCOUNTANT SRI A.N.MURALI KRISHNA WHO APPEARED IN THE APPEAL BEFORE THE HON'BLE CIT(A), THAT CIT(A) HAS DISMISSED THE APPEAL AND SOUGHT INSTRUCTIONS ON FURTHER APPEAL TO HON'BLE ITAT. HOWEVER, ON ACCOUNT OF HEAVY WORK OF I.T.A. NO. 433 & 434 /HYD/1 8 SHRINIKHILA CHITS AP PVT. LTD. 2 FINALISING ACCOUNTS OF CLIENTS, PREPARING AUDIT REPORTS AND FILING OF INCOME TAX RETURNS, THE CHARTERED ACCOUNTANT HAS LOST SIGHT OF THE FACTUM OF DI SMISSAL OF APPEAL IN OUR CASE AND MISSED OUT TO INFORM US. IN THE LAST WEEK OF FEBRUARY, 2018 WHEN WE ENQUIRED WITH OUR CHARTERED ACCOUNTANT ABOUT THE STATUS OF OUR APPEAL BEFORE THE CIT(A), HE RECOLLECTED THE FACTUM OF DISMISSAL OF APPEAL, AND INFORMED US THAT THE CIT(A) HAS DISMISSED OUR APPEAL, AND THAT WE HAVE TO FILE FURTHER APPEAL TO HON'BLE TRIBUNAL. TAKING THE ADVICE OF OUR CHARTERED ACCOUNTANT, WE HAVE APPROACHED THE PRESENT COUNSEL TO PREPARE APPEAL AND FILE THE SAME BEFORE THE HON'BLE TRIBUNAL. B Y THE TIME APPEAL COULD BE PREPARED AND FILED, COUPLE OF DAYS WERE LOST AND THE SAME COULD BE FILED ONLY ON 01.03.2018 WITH A DELAY OF 100 DAYS. 4. IT IS SUBMITTED THAT THE DELAY IN FILING THE APPEAL IS NOT WILFUL BUT IS ON ACCOUNT OF THE REASONS AFORESA ID. 3. ON THE OTHER HAND, LD. DR OBJECTED TO CONDONE THE SAID DELAY AND RELIED ON THE FOLLOWING CASES: 1. SUBODH PRAKASH, 397 ITR 384 2. NANDKOSHOR EDUCATION SOCIETY, ITA NO. 942/PUN/2010. 3. MEWAT GRIT UDYOG, ITA NO. 1802/DEL/2016 4. AFTER CO NSIDERING THE RIVAL SUBMISSIONS, WE ARE INCLINED TO CONDONE THE DELAY OF 100 DAYS IN FILING THE SAID APPEALS, AS THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN FILING THE APPEALS BELATEDLY BEFORE US, AND ADMIT THE SAME FOR ADJUDICATION. 5. BRIEF FACT S OF THE CASE ARE, THESE APPEALS WERE FILED BEFORE THE CIT(A) AGAINST THE INTIMATION U/S 154 REGARDING LEVY OF LATE FILING FEE BY THE TDS, CPC, GHAZIABAD. 6. THE CIT(A) DISMISSED THESE APPEALS IN LIMINE FOR THE REASON THAT THE ASSESSEE FILED THESE APPEALS BELATEDLY (NO OF DAYS DELAY WAS NOT MENTIONED IN HIS ORDER) BEFORE HIM REJECTING THE REASONS GIVEN BY THE ASSESSEE FOR LATE FILING, AS VERY GENERAL AND VAGUE IN NATURE. I.T.A. NO. 433 & 434 /HYD/1 8 SHRINIKHILA CHITS AP PVT. LTD. 3 7. AGGRIEVED BY THE ORDER OF THE CIT(A) THE ASSESSEE IS IN APPEAL BEFORE US AGAINST THE ACTION OF THE CIT(A) WITHOUT CONDONING THE DELAY. 8. CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. ON CONSIDERING THE TOTALITY OF FACTS AND CIRCUMSTANCES OF THE CASE, WE DIRECT THE CIT(A) TO CONDONE THE DELAY IN FILING THE APPEALS BY THE ASSESSEE BEFORE HIM AND DECIDE THE SAME ON MERIT IN ACCORDANCE WITH LAW AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN THE MATTER. 9 . IN THE RESULT, APPEAL S OF THE ASSESSEE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 29 TH MARCH , 201 9. SD/ - ( P. MADHAVI DEVI ) JUDICIAL MEMBER SD/ - ( S. RIFAUR RAHMAN ) ACCOUNTANT MEMBER HYDERABAD, DATED 29 TH MARCH , 201 9. KV COPY FORWARDED TO: 1. M/S SHRINIKHILA CHITS AP PVT. LTD., S/SHRI K. VASANTKUMAR, AV RAGHURAM, P. VINOD & M. NEELIMA DEVI, ADVOCATES, 610 BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD 500 001. 2 . IT O (TDS), WARD 2(2), HYDERABAD. 3 . CIT (A) - 8 , HYDERABAD 4. CIT (TDS) , HYDERABAD 5. THE DR, ITAT, HYDERABAD 6. GUARD FILE `