Narendar Sri Ram , Hyderabad V. Income Tax Officer, Ward-4(1) , Hyderabad

ITA 582/Hyd/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5433 (ITAT-HYDERABAD)
• Duration Of Justice: 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2009-2010
• Appeal Filed On: 23-10-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P MURALI MOHANA RAO
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER (THROUGH VIRTUAL HEARING) ITA NO. 58 2 /HYD/20 20 ASSESSMENT YEAR : 20 09 - 10 SRI NARENDAR SRI RAM VS ITO, WARD 4 ( 1 ) HYDERABAD HYDERABAD [PAN: A W HP S4822M ] [APPELLANT] [RESPONDENT] APPELLANT BY : SHRI P. MURALI MOHANA RAO RESPONDENT BY : SHRI ROHIT MUJUMDAR , DR DATE OF HEARING : 15 /0 7 / 2021. DATE OF PRONOUNCEMENT : 21 / 0 9/ 2021. O R D E R PER SHRI S.S. GODARA, J.M. : THIS ASESSEES APPEAL FOR ASST. YEAR 20 09 - 10 ARISES FROM THE COMMISSIONER OF INCOME TAX (APPEALS) - 1 , HYDERABAD S ORDER DT. 07.11.2016 PASSED IN CASE NO. 526 /201 6 - 17 IN PROCEEDINGS UNDER SECTION 1 43(3) OF INCOME TAX ACT, 1961 (THE ACT). HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT TRANSPIRES AT THE OUTSET THAT THE CIT(A)S ORDER UNDER CHALLENGE HAS DISMISSED ASSESSEES L OWER APPEAL ON ACCOUNT OF THE FACT THAT HE HAD NOT FILED ANY PETITION SEEKING CONDONATION OF 15 DAYS ITA NO. 582 /HYD/2020 NARENDAR SRI RAM , HYD. 2 DELAY IN FILING THE APPEAL AS PER HIS DISCUSSION IN PAGE 3 PARA 5 OF THE IMPUGNED ORDER. 2.1. LD.D.R. FAILS TO DISPUTE THAT THERE IS NO INDICATION I N THE IMPUGNED ORDER AS TO WHETHER THE ASSESSEE HAD BEEN AFFORDED ADEQUATE OPPORTUNITY TO MAKE GOOD THE IMPUGNED CONDONATION OF DELAY. W E THEREFORE DEEM IT APPROPRIATE TO RESTORE THE INSTANT LIS BACK TO THE CIT(A) FOR HIS FRESH CONSIDERATION AS PER LAW WI THIN THREE EFFECTIVE OPPORTUNITIES OF HEARING. THE A SSESSEE OR HIS AUTHORIZED REPRESENTATIVE MAY APPEAR BEFORE THE LD.CIT(A) ON OR BEFORE 31 ST DECEMBER, 2021 WITH LIBERTY TO FILE THE CORRESPONDING CONDONATION OF DELAY PETITION AS PER LAW. 3. THIS ASSESSEE S APPEAL IS ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST SEPTEMBER, 2021. SD/ - SD/ - (L.P. SAHU) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DT. 21 .0 9 .2021. * GMV COPY TO : 1. SRI NARENDAR SRI RAM, C/O P. MURALI & CO, CHARTERED ACCOUNTANTS, 6 - 3 - 655/2/3, SOMAJIGUDA, HYDERABAD 500 082 2 . I T O, WARD 4 ( 1 ), HYDERABAD 3 . ACIT, RANGE 4 , HYDERABAD 4 . CIT(A) - 1 , HYDERABAD. /PR.CIT - 1, HYDERABAD. 5. DR, ITAT, HYDERABAD. 6. GUARD FILE. ITA NO. 582 /HYD/2020 NARENDAR SRI RAM , HYD. 3 DESCRIPTION DATE INITIALS 1. DRAFT DICTATED ON 2. DRAFT PLACED BEFORE AUTHOR 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED / APPROVED BY SECOND MEMBER 5. APPROVED DRAFT COMES TO THE SR.P.S./P.S. 6. KEPT FOR PRONOUNCEMENT ON 7. FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER