Sri Lakshmi Engineers and Constructions , Anantapur V. Asst. Commissioner of Income Tax, Circle-1, Anantapur

ITA 512/Hyd/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0895 (ITAT-HYDERABAD)
• Duration Of Justice: 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2015-2016
• Appeal Filed On: 21-09-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay; Set aside
• Section: 143(3); 201; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH : HYDERABAD (THROUGH VIDEO CONFERENC E ) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 512 /HYD./ 20 20 ASSESSMENT YEAR: 201 5 - 16 M/S S RI LAKSHMI ENGINEERS AND CONSTRUCTIONS VS. A CIT, CIRCLE - 1, ANANTAPUR ANANTAPUR [ PAN: ABBFS9800L ] (APPELLANT) (RESPONDENT) FOR ASSESSEE : S MT. S. SANDHYA, A.R. FOR REVENUE : SH. ROHIT MUJUMDAR, D.R. DATE OF HEARI NG : 07 /0 7 / 202 1 DATE OF PRONOUNCEMENT : 14 / 0 7 /202 1 O R D E R PER P. MADHAVI DEVI, JM THIS IS ASSESSEES APPEAL FILED AGAINST THE ORDER OF CIT(A) , KURNOOL DATED 16.12.2019 RELATING TO A.Y. 201 5 - 16 . 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE FIRM FILED ITS RETURN OF INCOME FOR THE AY 2015 - 16 ON 28.09.2015 DECLARING AN INCOME OF RS. 1,47,82,700/ - DURING ASSESSMENT PROCEEDINGS U/S 143(3) OF THE ACT, THE AO MADE CERTAI N ADDITIONS AND ASSESSED INCOME AT RS. 2,00,27,520/ - . AGGRIEVED, ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT(A) WHO CONFIRMED THE ASSESSMENT ORDER FOR NON - APPEARANCE OF ASSESSEE AND ALSO NON FILING OF APPLICATION FOR CONDONATION OF DELAY OF 1 7 DAYS IN F ILING OF THE APPEAL BEFORE HIM. AGAINST ITA NO . 512 /HYD./ 20 20 AY 201 5 - 16 M/S S RI LAKSHMI ENGINEERS AND CONSTRUCTIONS, ANANTAPUR . 2 THIS ORDER OF THE CIT(A) THE ASSESSEE IS IN SECOND APPEAL BEFORE US. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE BE GIVEN AN OPPORTUNITY TO APPEAR AND FILE NECESSARY APPLICATION FOR CONDONATION OF D ELAY BEFORE THE CIT(A) AND BE HEARD ON MERITS OF THE CASE AS WELL. 3. AFTER HEARING LD.COUNSEL FOR THE ASSESSEE, AND THE LD.DR, WE FIND THAT THE ORDER OF CIT(A) IS EX PARTE THE ASSESSEE . T HEREFORE, WE DEEM IT FIT AND PROPER TO SET ASIDE THE APPEAL TO T HE FILE OF CIT(A) WITH LIBERTY TO THE ASSESSEE TO FILE THE APPLICATION FOR CONDONATION OF DELAY OF 17 DAYS GIVING REASONS FOR SUCH A DELAY AND IF THE CIT(A) CONDONES THE DELAY , HE SHALL THEREAFTER CONSIDER AND DISPOSE OF THE CASE ON MERITS AFTER GIVING AN OPPORTUNITY OF HEARING TO THE ASSESSEE. 4 . IN THE RESULT, ASSESSEES APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN OPEN COURT ON 14 /0 7 /2021 . SD/ - SD/ - (A. MOHAN ALANKAMONY) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 14 TH JULY, 2021 *GMV COPY OF ORDER FORWARDED TO: 1. M/S S RI LAKSHMI ENGINEERS AND CONSTRUCTIONS, FLAT NO. 404, ARAVIND ARCADE, SUBHASH ROAD, NEW TOWN, ANANTAPUR 515 001 . 2. A CIT, CIRCLE 1, ANANTAPUR 3. ACIT, RANGE ANANTAPUR, ANANTAPUR 4. C IT( A ) , KURNOOL . 5 . D.R. ITAT HYDERABAD 6 . GUARD FILE