Abhyudaya Developers, Guntur V. The Income Tax Officer, Ward-2(1), , Guntur

ITA 500/VIZ/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9467 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 24-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Section: 143(3); 13; 6; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER ITA NO. 500 / VIZ /201 9 (ASST. YEAR : 20 13 - 14 ) M/S. ABHYUDAYA DEVELOPERS, D.NO. 6 - 2 - 18, 1 ST FLOOR, BACK SIDE OF KALAMANDIR, LAKSHMIPURAM, GUNTUR. V S . IT O , WARD - 2(2 ), GUNTUR . PAN NO. AARFA 3861 A (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C.SUBRAHMANYAM, FC A DEPARTMENT BY : SMT. SUMAN MALIK, SR. DR DATE OF HEARING : 30 / 12 /201 9 . DATE OF PRONOUNCEMENT : 08 / 0 1 /20 20 . O R D E R TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 1 , GUNTUR , DATED 30 /0 5 /201 9 FOR THE ASSESSMENT YEAR 20 13 - 14 . 2. IN THIS CASE, LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE ON TWO COUNTS. THE FIRST COUNT IS THAT THERE IS A DELAY OF 05 DAYS . INSOFAR AS DELAY IS CONCERNED, THE ASSESSEE HAS FILED AN AFFIDAVIT WHEREIN HE STATED THAT DUE TO CIRCUMSTANCES BEYOND HIS CONTROL, HE WAS NOT ABLE TO FILE THE APPEAL IN TIME. I HAVE GONE THROUGH THE AFFIDAVIT AND FIND THAT THERE IS A SUFFICIENT CAUSE IN NOT 2 ITA NO. 500/VIZ/2019 ( M/S. ABHYUDAYA DEVELOPERS ) FILING THE APPEAL IN TIME. IN MY OPINION, DELAY HAS TO BE CONDONED AND ACCOR D ING L Y DELAY IS CONDONED. 3 . SO FAR AS SECOND COUNT ON MERITS IS CONCERNED, THE LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND THAT IN THIS CASE THERE WAS A 263 ORDER PASSED BY THE LD. PR. COMMISSIONER DATED 28/02/2018 AND IN THAT ORDER THE LD. PR. COMMISSIONER HAS CONSIDERED THE CASE ON MERITS AND PASSED THE ORDER, THEREFORE UNLESS THAT ORDER IS CHALLENGED , IN THE PRESENT APPEAL THE ASSESSEE CANNOT RAISE AN ISSUE ON MERITS OF THE CASE. 4 . WE HAVE HEA R D BOTH THE SIDES AND HAVE GON E TH ROUGH THE 263 ORDER . THE LD. PR. COMMISSIONER IN HIS ORDER DATED 28/02/2018 HAS ONLY SAID THAT THE ASSESSING OFFICER HAS NOT APPLIED HIS MIND WHILE PASSING 143(3) ORDER DATED 29/02/2016 AND THEREFORE THE ORDER PASSED BY THE ASSESSING OFFICER IS ERRONEOUS AND PREJUDICIAL TO THE INTEREST OF THE REVENUE AND DIRECTED THE ASSESSING OFFICER TO REDO THE ASSESSMENT . THEREFORE, THE LD. CIT(A) OUGHT TO HAVE PASSED THE ORDER BY CONSIDERING THE MER ITS OF THE CASE. THUS, I DIRECT THE LD. CIT(A) TO DECIDE THE APPEAL OF THE ASSESSEE ON MERITS AFTER HEARING THE ASSESSEE IN ACCORDANCE WITH LAW. IN VIEW OF THE ABOVE, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 3 ITA NO. 500/VIZ/2019 ( M/S. ABHYUDAYA DEVELOPERS ) 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON TH IS 0 8 T H DAY OF JAN. , 20 20 . S D / - ( V. DURGA RAO ) JUDICIAL MEMBER DATED : 0 8 T H JANUARY , 20 20 . VR/ - COPY TO: 1. THE ASSESSEE M/S. ABHYUDAYA DEVELOPERS, D.NO. 6 - 2 - 18, 1 ST FLOOR, BACK SIDE OF KALAMANDIR, LAKSHMIPURAM, GUNTUR. 2. THE REVENUE ITO, WARD - 2(2), GUNTUR. 3. THE PR. CIT , GUNTUR. 4. THE CIT(A) - 1, GUNTUR. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.