Surabhi Restaurant & Bar, Warangal V. Income Tax Officer, Ward-2, Warangal

ITA 691/Hyd/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8096 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 16-07-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 16-04-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NEEJUU GUPTA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH SMC, HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER ITA NO.691/HYD/2018 ASSESSMENT YEAR: 2014 - 15 SRI SURABHI RESTAURANT & BAR, 2 - 4 - 128, RAMNAGAR, HANAMKONDA, WARANGAL - 506002. PAN: ACIFS 9555 J VS. INCOME TAX OFFICER, WARD - 2, WARANGAL. (APPELLANT) (RESPONDENT) ASSESSEE BY: SMT. S. SANDHYA REVENUE BY: SMT. NEEJUU GUPTA, DR DATE OF HEARING: 16/07/2019 DATE OF PRONOUNCEMENT: 17 /07/2019 ORDER PER A. MOHAN ALANKAMONY, AM.: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 3, HYDERABAD DATED 12/02/2018 IN APPEAL NO. 0407/ITO - W - 2/WGL/CIT(A) - 3/2016 - 17 PASSED U /S . 143(3) & 250(6) OF THE ACT FOR THE ASSESSMENT YEAR 2014 - 15. 2. IN THIS APPEAL, THE ASSESSEE HAS RAISED SEVERAL GROUNDS AND THEY ARE EXTRACTED HEREIN BELOW FOR REFERENCE: - 1. THE ORDER OF THE LD CIT (A) IS ERRONEOUS BOTH ON FACTS AND IN LAW. 2. THE LD CIT (A) ERRED IN DISMISSING THE APPEAL I LIMINE WITHOUT CONSIDERING THE GROUNDS RAISED ON MERITS . 2 3. THE LD CIT (A) OUGHT TO HAVE SEEN THAT THE APPEAL WAS FILED PHYSICALLY WELL WITHIN TIME AND THE SAME APPEAL WAS ALSO FILED ELECTRONICALLY ON 13.10.2018. 4. THE LD CIT (A) OUGHT TO HAVE CONSIDERED THE EXPLANATION SUBMITTED AND ADMITTED THE APPEAL CONDO NING THE DELAY. 5. THE LD CIT (A) OUGHT TO HAVE DECIDED THE GROUNDS RAISED BEFORE HIM AGAINST THE ORDER OF ASSESSMENT MADE BY THE ASSESSING OFFICER WITHOUT DISMISSING THE APPEAL MERELY ON TECHNICAL GROUNDS. 6. ANY OTHER GROUND OR GROUNDS THAT MAY BE URGED AT THE TIME OF HEARING. 3. AT THE OUTSET, THE LD. AR SUBMITTED BEFORE US THAT THE LD. CIT (A) HAD DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE BECAUSE THERE WAS A DELAY OF 163 DAYS IN FILING THE APPEAL BEFORE THE LD. CIT (A) AND FURTHER THE APPEAL WAS NOT E - FILED. THE LD. AR FURTHER SUBMITTED THAT DURING THE FIRST WEEK OF JULY, 2016 THE ASSESSEE FELL ILL DUE TO VIRAL FEVER FOR A CONSIDERABLE PERIOD OF TIME LEADING TO WEIGHT LOSS AND OTHER DISORDERS AND REACTIONS IN THE BODY. DUE TO THE ILLNESS AND VAR IOUS TREATMENT IN ALLOPATHY AS WELL AS NATUROPATHY ETC., THE ASSESSEE WAS NOT ABLE TO ATTEND HIS BUSINESS AFFAIRS. HENCE, THERE WAS A DELAY OF 163 DAYS IN FILING THE APPEAL. FURTHER, DUE TO THE LAPSE ON THE PART OF THE COUNSEL OF THE ASSESSEE THE APPEAL WAS FILED MANUALLY AND NOT ELECTRONICALLY AS MANDATED BY THE IT ACT, 1961. IT WAS THEREFORE PLEADED THAT THE LAPSE DUE TO CIRCUMSTANCES BEYOND THE CONTROL OF THE ASSESSEE AND LAPSE ON THE PART OF THE COUNSEL OF THE ASSESSEE, THE ASSESSEE SHOULD NOT BE MAD E TO SUFFER MORE SO WHEN THE ASSESSEE HAS A CASE IN FAVOUR OF HIM ON 3 MERITS. THE LD. DR ON THE OTHER HAND VEHEMENTLY ARGUED IN SUPPORT OF THE ORDER OF THE LD. CIT (A) AND REQUESTED FOR DISMISSING THE APPEAL. 4. I HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY PERUSED THE MATERIALS ON RECORD. CONSIDERING THE PRAYER OF THE ASSESSEE THAT DUE TO THE ILLNESS SUFFERED BY THE ASSESSEE, HE COULD NOT ATTEND TO HIS BUSINESS AFFAIRS AND THE FAILURE ON THE PART OF THE COUNS EL OF THE ASSESSEE TO FILE E - APPEAL, I AM OF THE CONSIDERED VIEW THAT THE DELAY IN FILING THE APPEAL BEFORE THE LD. CIT (A) OUGHT TO BE CONDONED. THEREFORE, I HEREBY DIRECT THE LD. CIT (A) TO CONDONE THE DELAY IN FILING THE APPEAL AND HEAR THE APPEAL ON M ERITS IN DUE COURSE AND PASS APPROPRIATE ORDER IN ACCORDANCE WITH LAW AND MERIT PROVIDED THE APPEAL IS FILED ELECTRONICALLY BY THE ASSESSEE WITHIN THREE WEEKS FROM THIS DAY. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREIN ABOVE. PRONOUNCED IN THE OPEN COURT ON 17 TH JULY, 2019. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 17 TH JULY , 2019 OKK 4 COPY TO: - 1) SRI SURABHI RESTAURANT & BAR, 2 - 4 - 128, RAMNAGAR, HANAMKONDA, WARANGAL506002. 2) INCOME TAX OFFICER, WARD - 2, AAYAKAR BHAVAN, OPP. RAILWAY STATION, WARANGAL. 3) THE CIT(A) - 3 , HYDERABAD 4) THE PR. CIT - 3 , HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE