Vijaya Durga Estates Private Limited , Hyderabad V. Income Tax Officer, Ward-17(4) , Hyderabad

ITA 460/Hyd/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0425 (ITAT-HYDERABAD)
• Duration Of Justice: 10 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2015-2016
• Appeal Filed On: 28-08-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 147; 144; 20

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 IT A NO. 460 /H/20 20 ASSESSMENT YEAR: 2 0 1 5 - 1 6 VIJAYA DURGA ESTATES PVT. LTD., HYDERABAD. PAN A A BCV 1662P VS. INCOME - TAX OFFICER, WARD 1 7 ( 4 ), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI A.V. RAGHURAM REVENUE BY: S HRI ROHIT MUJUMDAR DATE OF HEARING: 29 /0 6 /2021 DATE OF PRONOUNCEMENT: 19 /0 7 /2021 O R D E R PER L.P. SAHU, A.M. : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST CIT(A) 5 , HYDERABADS ORDER DATED 2 0 / 0 9 /201 9 FOR AY 20 1 5 - 16 INVOLVING PROCEEDINGS U/S 144 RWS 147 OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. 2 . WE NOTICE AT THE OUTSET THAT ASSESSEES INSTANT APPEAL SUFFERS FROM 136 DAYS DELAY IN FILING. TO THIS EFFECT, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT IN COLLECTING THE I TA NO. 460 /HYD /20 20 M/S VIJAYA DURGA ESTATES PVT. LTD., HYD. : - 2 - : DOCUMENTS FROM THE DEPARTMENT WAS CAUSED THE IMPUGNED DELAY IN FILING OF THE INSTANT APPEAL. CASE LAW COLLECTOR LAND ACQUISITION VS MST. KATIJI & ORS, 1987 AIR 1353 (SC) AND UNIVERSITY OF DELHI VS. UNION OF INDIA, CIVIL A PPEAL 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 SUBSTANTIAL JUSTICE. WE ACCORDINGLY HOLD THAT ASSESSEES IMPUGNED DELAY OF 86 DAYS IS NEIT HER INTENTIONAL NOR DELIBERATE BUT DUE TO THE CIRCUMSTANCES BEYOND ITS CONTROL. THE SAME STANDS CONDONED. CASE IS NOW TAKEN UP FOR ADJUDICATION ON MERITS. 3. IN THE COURSE OF HEARING, IT WAS POINTED OUT BY THE LEARNED COUNSEL OF THE ASSESSEE THAT THE LEARNED CIT(A) HAD DECIDED THE MATTERS EX - PARTE. THEREFORE, IT WOULD BE IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED TO HIS FILE FOR DECIDING VARIOUS GR OUNDS OF APPEAL ON MERITS. THE LEARNED DR AGREED WITH THE AFORESAID STATEMENT OF THE LEARNED AR. 4 . WE HAVE CONSIDERED THE FACTS OF THE CASE AND THE REQUEST MADE BY THE LEARNED AR. WE ARE OF THE VIEW THAT INTEREST OF JUSTICE WILL BE SERVED IF THE MATTER I S 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 THEREAFTER DECIDE THE APPEAL ON ME RITS. WE DIRECT THE ASSESSEE TO APPEAR BEFORE I TA NO. 460 /HYD /20 20 M/S VIJAYA DURGA ESTATES PVT. LTD., HYD. : - 3 - : CIT(A) ON OR BEFORE 3 0 TH S EPTEMBER , 2021 WITH ALL THE RELEVANT EVIDENCES; AT HIS OWN RISK AND RESPONSIBILITY TO BE FOLLOWED BY THREE EFFECTIVE OPPORTUNITIES OF HEARING. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT O N 19 TH JULY , 2021 . SD/ - SD/ - ( S.S. GODARA ) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 19 TH JULY , 20 2 1 . K V C OPY TO : 1 M/S VIJAYA DURGA ESTATES PVT. LTD., 4 - 1 - 6/1, BLOCK A, EDEN BAGH ROAD, RAMKOTE, HYDERABAD . 2 IT O , WARD 1 7 ( 4 ) , SIGNATURE TOWERS, KONDAPUR ROAD, HYDERABAD. 3 C I T(A) 5 , HYDERABAD. 4 PR. CIT - 5 , HYDERABAD 5 ITAT, DR, HYDERABAD. 6 GUARD FILE.