Mrs. Alapati Venkateswara Rao, Hyd, Hyderabad V. DCIT, Central Circle-6, Hyderabad

ITA 628/HYD/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 53819 (ITAT-HYDERABAD)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-12-2011
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 23-08-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 11-04-2011
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: V SRINIVAS
• Assessee Lawyers: GVVS MURTHY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBE R. ITA NO.628-629/HYD/2011 (ASSESSMENT YEAR 2006-07 AND 2007-08) SHRI ALAPATI VENKATESWARA RAO, HYDERABAD (PAN - AEGPA 1293 K ) V/S DY. COMMISSIONER OF INCOME - TAX CENTRAL CIRCLE-6, HYDERABAD. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI G.V.V.S.MURTHY RESPONDENT BY : SHRI V.SRINIVAS DATE OF HEARING 26.12.2011 DATE OF PRONOUNCEMENT 26.12.2011 O R D E R PER ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED AG AINST A COMMON ORDER OF THE CIT(A)-I, HYDERABAD DATED 10.2. 2011 FOR THE ASSESSMENT YEARS 2006-07 AND 2007-08. SINCE COMMON ISSUES ARE INVOLVED, THESE APPEALS ARE BEING DISPOSED OF, WITH THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. EFFECTIVE GRIEVANCE OF THE ASSESSEE IN THIS APP EAL IS AGAINST THE ORDER OF THE CIT(A), DISMISSING THE FIRST APPEA LS OF THE ASSESSEE IN LIMINE WITHOUT GOING INTO THE MERITS OF THE ISSUES RAISED THEREON, ON THE GROUND THAT THE ASSESSEE HAS NOT PAID THE ADMIT TED TAXES ON THE RETURNED INCOME, WHICH IS MANDATORY IN TERMS OF S.2 49(4)(A) OF THE ACT. 3. WE HEARD THE PARTIES. THE LEARNED COUNSEL FOR THE ASSESSEE HAS FIELD BEFORE US A COPY OF THE LETTER D ATED 2.3.2010 ADDRESSED BY THE ASSESSEE TO THE CIT(A), WHEREBY IT WAS SUBMITTED THAT THE ASSESSEE HAS PAID THE ADMITTED TAXES OF RS .2,20,666 FOR ITA NO.628-629/HYD/2011 SHRI ALAPATI VENKATESWARA RAO, HYDERABAD 2 ASSESSMENT YEAR 2006-07 AND OF RS.6,95,358 FOR ASSE SSMENT YEAR 2007-08, BY MAKING THE REQUISITE BALANCE AMOUNTS DU E ON 1.3.2010, AND HENCE THE DELAY IN THE PAYMENT OF ADMITTED TAXE S, WHICH WAS ON ACCOUNT OF COLLAPSE OF REAL ESTATE MARKET, MAY BE C ONDONED, AND ACCORDINGLY PRAYED THE CIT(A) TO ADMIT THE APPEALS BEFORE HIM. WE FIND THAT THE CIT(A) BY HIS IMPUGNED ORDER DATED 10 .2.2011, HAS DISPOSED OF, THE APPEALS OF THE ASSESSEE BEFORE HIM , WITHOUT CONSIDERING THE LETTER OF THE ASSESSEE DATED 2.3.20 10, AND OBSERVING THAT THERE WAS VIOLATION OF PROVISIONS OF S.249(4)( A) OF THE ACT, ON ACCOUNT OF NON-PAYMENT OF ADMITTED TAXES. IN VIEW OF THE FACT THAT THE LEARNED DEPARTMENTAL REPRESENTATIVE COULD NOT C ONTROVERT THESE SUBMISSIONS OF THE LEARNED COUNSEL OF THE ASSESSEE, AND CONSIDERING TOTALITY OF FACTS AND CIRCUMSTANCES OF THE CASE, WE SET ASIDE THE IMPUGNED ORDER OF THE CIT(A) AND RESTORE THESE APPE ALS TO THE FILE OF THE CIT(A), WITH A DIRECTION TO ADMIT THE APPEALS O F THE ASSESSEE, AFTER CONSIDERING THE REQUEST OF THE ASSESSEE OF CONDONIN G THE DELAY IN THE PAYMENT OF ADMITTED TAXES, AND DECIDE THE SAME ON M ERITS IN ACCORDANCE WITH LAW. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 26.12.2011 SD/- SD/- (CHANDRA POOJARI) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER. JUDICIAL MEMBER. DT/- 26 TH DECEMBER, 2011 COPY FORWARDED TO: 1. SHRI ALAPATI VENKATESWARA RAO, D.NO.8-3-933/K1 TO K8, FLAT NO.303, KRISHE MEADOWS, SRI NAGAR COLONY HYDERABAD 500 073 ITA NO.628-629/HYD/2011 SHRI ALAPATI VENKATESWARA RAO, HYDERABAD 3 2. DY. COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-6, HYDERABAD 3. COMMISSIONER OF INCOME - TAX(APPEALS) I, HYDERABAD 4. COM MISSIONER OF INCOME - TAX CENTRAL HYDERABAD 5. THE D.R., ITAT, HYDERABAD. B.V.S.