E.Madhusudhan Rao Engineers and Constractors, Hyderabad V. Income Tax Officer, Ward-10(1), Hyderabad

ITA 656/Hyd/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3956 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 09-09-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 02-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT A NO. 656 /H/20 19 ASSESSMENT YEAR: 2 0 1 4 - 1 5 E. MADHUSUDHAN RAO ENGINEERS AND CONTRACTORS, HYDERABAD. PAN A A CFE 1478Q VS. INCOME - TAX OFFICER, WARD 10 ( 1 ), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: S UNKU SRINIVAS DATE OF HEARING: 09 /0 9 /2021 DATE OF PRONOUNCEMENT: 01 / 1 0 /2021 O R D E R PER L.P. SAHU, A.M. : TH IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST CIT(A) 6 , HYDERABAD S ORDER DATED 29 / 1 1 / 20 17 FOR AY 20 1 4 - 1 5 INVOLVING PROCEEDINGS U/S 143( 3 ) OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. 2 . WE NOTICE AT THE OUTSET THAT ASSESSEE S INSTANT APPEAL S SUFFER FROM 459 DAYS DELAY IN FILING BEFORE THE ITAT. TO THIS EFFECT, THE ASSESSEE FILED AN A PETITION FOR CONDONATION OF DELAY ALONG WITH AN AFFIDAVIT WHEREIN IT WAS INTER - ALIA, AFFIRMED THAT DUE TO COMMUNICATION GAP I TA NO. 656 /HYD /20 19 E. MADHUSUDHAN RAO ENGINEERS AND CONTRACTORS, SECUNDERABAD : - 2 - : BETWEEN HIM AND HIS COUNSEL, CAUSED THE IMPUGNED DELAY IN FILING OF THE INSTANT APPEAL. CASE LAW COLLECTO R LAND ACQUISITION VS MST. KATIJI & ORS, 1987 AIR 1353 (SC) AND UNIVERSITY OF DELHI VS. UNION OF INDIA, CIVIL APPEAL NO. 9488 & 9489/2019 DATED 17 DECEMBER, 2019, HOLD THAT SUCH A DELAY; SUPPORTED BY COGENT REASONS, DESERVES TO BE CONDONED SO AS TO MAK E WAY FOR THE CAUSE OF SUBSTANTIAL JUSTICE. WE ACCORDINGLY HOLD THAT ASSESSEES IMPUGNED DELAY IS NEITHER INTENTIONAL NOR DELIBERATE BUT DUE TO THE CIRCUMSTANCES BEYOND ITS CONTROL. THE SAME STANDS CONDONED. CASE IS NOW TAKEN UP FOR AD JUDICATION ON MERI TS. 3. A T THE TIME OF HEARING OF THIS APPEAL, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR FILED ANY REQUEST FOR ADJOURNMENT. THEREFORE, WE PROCEED TO DECIDE THE APPEAL AFTER HEARING THE LD. DR AND THE FACTS AVAILABLE ON RECORD. 4 . AFTER HEARING THE LD. DR AND PERUSING THE MATERIAL ON RECORD AS WELL AS THE ORDERS OF AUTHORITIES BELOW, WE FIND THAT THE CIT(A) D ISMISSED THE APPEAL OF THE ASSESSEE IN - L IMINE WITHOUT CONDONING THE DELAY OF 35 DAYS IN FILING THE APPEAL BEFORE HIM BY HOLDING THAT IN THE ABSENCE OF WRITTEN SUBMISSIONS OR AFFIDAVIT WITH SUPPORTING DOCUMENTS FILED BY THE ASSESSEE FOR CONDONATION OF 35 DA YS DELAY. WE ARE OF THE VIEW THAT INTEREST OF JUSTICE WILL BE SERVED IF THE MATTER IS RESTORED TO THE FILE OF FIRST APPELLATE AUTHORITY FOR DECIDING VARIOUS GROUNDS OF APPEAL OF THE ASSESSEE ON I TA NO. 656 /HYD /20 19 E. MADHUSUDHAN RAO ENGINEERS AND CONTRACTORS, SECUNDERABAD : - 3 - : MERITS. ACCORDINGLY, THE CIT(A) IS DIRECTED TO AFFORD REASONAB LE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THEREAFTER DECIDE THE APPEAL S ON MERITS. WE DIRECT THE ASSESSEE TO APPEAR BEFORE CIT(A) WITH ALL THE RELEVANT EVIDENCES; AT HIS OWN RISK AND RESPONSIBILITY TO BE FOLLOWED BY THREE EFFECTIVE OPPORTUNITIES O F HEARING. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS A A LLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON OCTOBER , 2021 . SD/ - SD/ - ( S.S. GODARA ) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : OC TOBER , 20 2 1 . K V C OPY TO : 1 E. MADHUSUDHAN RAO ENGINEERS AND CONTRACTORS, FLAT NO. 103, B BLOCK, 1 ST FLOOR, JAYAMANSION, SD ROAD, SECUNDERABAD 500 003. 2 IT O , WARD - 10 ( 1 ) , IT TOWERS, AC GUARDS, HYDERABA 500 004 . 3 C I T(A) 6 , HYDERABAD. 4 PR. CIT - 6 , TIRUPATI 5 ITAT, DR, HYDERABAD. 6 GUARD FILE.