Bharat Boob, Guntur V. The Income Tax Officer, Ward-1(2), , Guntur

ITA 516/VIZ/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2854 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 05-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER ITA NO. 5 1 6 / VIZ /201 8 (ASST. YEAR : 20 12 - 13 ) SMT. BHARAT BOOB, D.NO. 24 - 3 - 59, 7 TH LINE, R. AGRAHARAM, GUNTUR. V S . IT O , WARD - 1( 2 ), GUNTUR . PAN NO. AJCPB 8577 A (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C. SUBRAHMANYAM, FC A. DEPARTMENT BY : SMT. SUMAN MALIK, SR. DR DATE OF HEARING : 06 / 0 6 /201 9 . DATE OF PRONOUNCEMENT : 12 / 0 6 /201 9 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 1 , GUNTUR , DATED 07 /0 8 /201 8 FOR THE ASSESSMENT YEAR 20 12 - 13 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LD. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE HAS SUBMITTED THAT THE LD. CIT(A) SIMPLY DISMISSED THE APPEAL OF THE ASSESSEE WITHOUT EXAMINING THE MERITS OF THE CASE ON THE GROUND T H A T THERE IS DELAY OF 03 DAYS IN FILING THE APPEAL. THE ASSESSEE HAS NOT FILED A DELAY 2 ITA NO. 516/VIZ/2018 ( SMT. BHARAT BOOB ) CONDONATION APPLICATION AND SUBMITTED THAT THE ASSESSEE MAY BE GIVEN ONE MORE OPPORTUNITY TO SUBSTANTIATE HIS CASE BEFORE THE LD.CIT(A). 3 . ON THE OTHER HAND, LD. DEPARTMENTAL REPRESENTATIVE STRONGLY SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. 4 . WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIAL AVAILABLE ON RECORD AND ORDERS OF THE AUTHORITIES BELOW. 5. WE HAVE GONE THROUGH THE ORDER OF THE LD. CIT(A), WHO NOT ADMITTED THE APPEAL ON THE GRO U ND THAT THE ASSESSEE HAS NOT EXPLAINED THE DELAY BY FILING AFFIDAVIT. WE FIND TH A T THE LD.CIT(A) OUGHT TO HAVE BEEN ISSUED NOTICE TO THE ASSESSEE BEFORE PASSING THE ORDER. HE HAS NOT ISSUED SUCH A NOTICE AND SIMPLY DISMISSED THE APPEAL. BY CONSIDERING THE ENTIRE FACTS AND CIRCUMSTANCES OF THE CASE , WE ARE OF THE OPINION THAT THE ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNITY TO FILE THE DELAY CONDONATION APPLICATION FOR 03 DAYS BEFORE THE LD. CIT( A) . IN VIEW OF THE ABOVE , WE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND REMIT THE MATTER BACK TO HIM TO CONSIDER AFRESH IN ACCORDANCE WITH LAW AFTER CONSIDERING THE DELAY CONDONATION APPLICATION FILED BY THE ASSESSEE. IT IS ALSO DIRECTED THE ASSESSEE TO FILE A CONDO N ATION APPLICATION BEFORE THE LD. CIT(A). THUS, THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 3 ITA NO. 516/VIZ/2018 ( SMT. BHARAT BOOB ) 6 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON TH IS 1 2 T H DAY OF JUNE , 201 9 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 2 T H JUNE , 201 9 . VR/ - COPY TO: 1. THE ASSESSEE - SMT. BHARAT BOOB, D.NO. 24 - 3 - 59, 7 TH LINE, R. AGRAHARAM, GUNTUR. 2. THE REVENUE ITO, WARD - 1(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.