AWARE, Hyderabad V. Income Tax Officer, Exemptions Circle-1(1), Hyderabad

ITA 541/Hyd/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6419 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 15-04-2021
• Assessment Year: 2017-2018
• Appeal Filed On: 09-10-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: D J PRABHAKAR ANAND
• Assessee Lawyers: MAIT REYA RAVI BHARADWAJ
• Keywords: Condonation of delay
• Section: 143(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH SMC , HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 541/HYD/2020 ASSESSMENT YEAR: 2017 - 18 AWARE, HYDERABAD. PAN: AAATA 2338 R VS. INCOME TAX OFFICER, WARD - 1(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI MAIT REYA FOR RAVI BHARADWAJ REVENUE BY: SHRI D.J. PRABHAKAR ANAND, DR DATE OF HEARING: 15/04/2021 DATE OF PRONOUNCEMENT: 1 5 /04/2021 ORDER PER A. MOHAN ALANKAMONY, AM.: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT (A) - 9, HYDERABAD IN APPEAL NO. ITBA/APL/S/250/2020 - 21/1027606 591(1), DATED 29/07/2020 PASSED U/S. 143(1) R.W.S 250(6) OF THE ACT FOR THE AY 2017 - 18. 2. THE ASSESSEE HAS RAISED SIX GROUNDS IN ITS APPEAL AND THEY ARE EXTRACTED HEREIN BELOW FOR REFERENCE: - 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE ASSESSMENT ORDER U/S. 143(1) IS ERRONEOUS AND BAD IN LAW. 2 2. THE LD. CIT (A) ERRED IN REJECTING APPELL ANTS CLAIM FOR EXEMPTION U/S. 11(2) RS. 14,02,853/ - STATING THAT APPELLANT FAILED TO FILE FORM NO.10. 3. THE LD. CIT (A) DISREGARDED THE FACT THAT THE FORM NO.10 WAS FILED BY THE APPELLANT BEFORE PASSING OF THE ORDER U/S. 143(1) OF THE ACT. 4. THE LD. CIT (A) FAILED TO APPRECIATE THE FACT THAT THE FORM 10 WAS FILED BELATEDLY AND THE INFORMATION ABOUT THE ACCUMULATION OF INCOME WEAS AVAILABLE AT THE TIME OF ORDER UNDER SECTION 143(1) OF THE ACT. 5. THE LD. CIT (A) OUGHT TO HAVE CONDONED THE DELAY IN FILING O F FORM 10 IN RELATION TO ACCUMULATION OF INCOME. 6. THE APPELLANT CRAVES LEAVE TO ADD TO, ALTER, AMEND, MODIFY, SUBSTITUTE, DELETE AND RESCIND ALL OR ANY OF THE GROUNDS OF APPEAL ON OR BEFORE THE FINAL HEARING. 3. AT THE OUTSET, LD AR SUBMITTED THAT THAT THERE IS A DELAY OF 5 5 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL. IN THIS REGARD, THE LD. AR HAD SUBMITTED AN AFFIDAVIT OF THE TREASURE OF AWARE SEEKING CONDONATION OF DELAY WHEREIN THE REASONS FOR NOT FILING T HE APPEAL WITHIN THE PRESCRIBED TIME LIMIT WAS EXPLAINED. FOR REFERENCE, THE RELEVANT PORTION FROM THE AFFIDAVIT IS EXTRACTED HEREIN BELOW: - . .. 3. THE ACCOUNTANT WHO IS RESPONSIBLE FOR LOOKING AT THE TAX MATTERS DID NOT CHECK THE ORDER PASSED BY THE LD. CIT (A) AS HE IS OUT OF STATION DUE TO COVID - 19. HENCE, THE ASSESSEE WAS NOT ABLE TO CONTACT THE AUDITORS TO FILE AN APPEAL BEFORE THE HONBLE APPELLATE TRIBUNAL. 4.. 4. ON PERUSAL OF THE AFFIDAVIT FILED BY THE ASSESSEE, I AM OF THE VIEW THAT THE DELAY OF 15 DAYS WAS CAUSED DUE TO GENUINE REASON AS THE ASSESSEE S ACCOUNTANT WAS OUT OF STATION DUE TO COVID - 19 AND THEREFORE 3 T HE ASSESSEE COULD NOT FILE THE APPEAL WITHIN THE STIPULATED TIME BEFORE THE TRIBUNAL . HENCE, IN THE INTEREST OF JUSTICE, I HEREBY CONDONE THE DELAY OF 1 5 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL AND PROCEED TO ADJUDICATE THE APPEAL ON MERITS. 5 . AT THE OUTSET, THE LD. AR SUBMITTED BEFORE ME THAT DUE TO UNAVOIDABLE CIRCUMSTANCES THE ASSESSEE / ASSESSEES AR COULD NOT APPEAR BEFORE THE LD. CIT (A) WHEN THE MATTER CAME UP FOR HEARING. THEREFORE, THE LD. CIT (A) HAD PASSED AN EX - PARTE ORDER DISMISSING THE APPEAL OF THE ASSESSEE. THE LD. AR REQUESTED THAT ONE MORE OPPORTUNITY MAY BE PROVIDED TO THE ASSESSEE IN ORDER TO PURSUE HIS CASE EFFECTIVELY BEFORE THE LD. CIT (A) AS THE ASSESSEE HAS A GOOD CASE ON MERITS. THE LD. DR STRONGLY OBJECTED TO THE SUBMISSION OF THE LD. AR. 6 . HAVING HEARD BOTH THE PART IES AND CONSIDERING THE ISSUES IN THE APPEAL, I AM OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE TO PURSUE HIS CASE BEFORE THE LD. CIT (A). THEREFORE, IN THE INTEREST OF JUSTICE, I REMIT THE MATTER BACK TO THE FILE OF THE LD. CI T (A) FOR DE - NOVO CONSIDERATION. 7 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4 PRONOUNCED IN THE OPEN COURT ON THE 15 TH APRIL, 2021. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 15 TH APRIL, 2021. OKK COPY TO: - 1) AWARE, PRAGATHI BHAWAN, 5 - 9 - 24/78, HILL FORT ROAD, AVARSH NAGAR, HIMAYATNAGAR, HYDERABAD, TELANGANA 500 0 63. 2) INCOME TAX OFFICER, EXEMPTION WARD - 1(1), AAYAKAR BHAVAN, BASHEERBAGH, HYDERABAD. 3) THE CIT (A) - 9 , HYDER ABAD . 4) THE PRINCIPAL CIT - 9, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE