Rishabh Phenolics Private Limited, Hyderabad V. Income Tax Officer, Ward-3(2), Hyderabad

ITA 718/Hyd/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4675 (ITAT-HYDERABAD)
• Duration Of Justice: 9 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2013-2014
• Appeal Filed On: 25-11-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N SWAPNA
• 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. 718 /H/20 20 ASSESSMENT YEAR: 2 0 1 3 - 1 4 RISHABH PHENOLICS PVT. LTD., HYDERABAD. PAN A ADCR 2351K VS. INCOME - TAX OFFICER, WARD 3(2), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI PAWAN KUMAR CHAKRAPANI REVENUE BY: S MT. N. SWAPNA DATE OF HEARING: 09 /0 9 /2021 DATE OF PRONOUNCEMENT: 23 /0 9 /2021 O R D E R PER L.P. SAHU, A.M. : TH IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST CIT(A) 9 , HYDERABAD S ORDER DATED 30 / 0 1 / 20 20 FOR AY 20 1 3 - 1 4 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 232 DAYS DELAY IN FILING BEFORE THE ITAT. TO THIS EFFECT, THE ASSESSEE FILED AN A PETITION FOR I TA NO. 718 /HYD /20 20 RISHABH PHENOLICS PVT. LTD., HYD. : - 2 - : CONDONATION OF DELAY ALONG WITH AN AFFIDAVIT WHEREIN IT WAS INTER - ALIA, AFFIRMED THAT DUE TO LOCK DOWN ON ACCOUNT OF GLOBAL PANDEMIC COVID - 19 AT THE RELEVANT POINT OF TIME, CAUSED THE IMPUGNED DELAY IN FILING OF THE INSTANT APPEAL S . CASE LAW COLLECTOR 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 MAKE 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 MERITS. 3. IN THE COURSE OF HEARING, IT WAS POINTED OUT BY THE LEARNED COUNSEL OF THE ASSESSEE THAT THE LEARNED CIT(A) HAD DECIDED THE APPEAL BASED ON THE WRITTEN SUBMISSIONS FILED BY THE ASSESSEE AND NEITHER THE ASSESSEE NOR HIS COUNSEL APPEARED BEFORE HIM TO REPRES ENT ITS CASE ON MERITS . THEREFORE, IT WOULD BE IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED TO HIS FILE FOR DECIDING VARIOUS GROUNDS OF APPEAL ON MERITS. THE LD. AR UNDERTOOK TO PRODUCE ALL THE RELEVANT DOCUMENTS TO SUBSTANTIATE ASSESSEES CASE BEFORE THE CIT(A). THE LEARNED DR AGREED WITH THE AFORESAID STATEMENT OF THE LEARNED AR. I TA NO. 718 /HYD /20 20 RISHABH PHENOLICS PVT. LTD., HYD. : - 3 - : 4 . WE HAVE CONSIDERED THE FACTS OF THE CASE AND THE REQUEST MADE BY THE LE ARNED AR. 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 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 ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 23 RD SEPTEMBER , 2021 . SD/ - SD/ - ( S.S. GODARA ) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 23 RD SEPTEMBER , 20 2 1 . K V I TA NO. 718 /HYD /20 20 RISHABH PHENOLICS PVT. LTD., HYD. : - 4 - : C OPY TO : 1 RISHABH PHENOLICS PVT. LTD., NO. 15/EF/1A, JEEDIMETLA, QUTUBULLAPUR, HYDERABAD 500 055 2 IT O , WARD - 3 ( 2 ) , SIGNATURE TOWERS, OPP. BOTANICAL GARDENS, RR DIST., HYDERABAD. 3 C I T(A) 9 , HYDERABAD. 4 PR. CIT - 3 , TIRUPATI 5 ITAT, DR, HYDERABAD. 6 GUARD FILE.