Pabbisetty Ramachandra Gupta Jyothi , Hyderabad V. Dy. Commissioner of Income Tax , Circle-6(1), Hyderabad

ITA 76/Hyd/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2936 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 11-06-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 23-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M PADMA
• Assessee Lawyers: K A SAI PRASAD
• Keywords: Condonation of delay
• Section: 143(3); 191; 154

Judgement Text

ITA NOS 74 TO 77 PABBISETTY RAMACHAND RA GUPTA JYOTHI AND OTHERS PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD (THROUGH VIDEO CONFERENCING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER APPEAL NO ASSESSEE DEPARTMENT A.Y 74/HYD/2020 SANTOSH KUMAR PABBISETTY HYDERABAD PAN:AGHPP7087R -DO- 2010-11 75/HYD/2020 - DO - - DO - 2011 - 12 76/HYD/2020 PABBISETTY RAMACHANDRA GUPTA JYOTHI, HYDERABAD PAN:AE ZPJ6573N DY. CIT, CIRCLE 6(1) HYDERABAD 2010-11 77/HYD/2020 - DO - - DO - 2011 - 12 ASSESSEE BY: SRI K.A. SAI PRASAD REVENUE BY : SMT. M. PADMA, DR DATE OF HEARING: 11/06/2021 DATE OF PRONOUNCEMENT: 18/06/2021 ORDER PER BENCH: ALL OF THESE APPEALS ARE FILED BY THE RESPECTIVE ASSESSEES FOR THE A.YS 2010-11 & 2011-12 AGAINST TH E SEPARATE ORDERS OF THE CIT (A)-6, HYDERABAD, DATED 25.09.201 9. IT IS SUBMITTED BY THE ASSESSEES THAT THE APPEALS WERE FI LED BEFORE THE CIT (A) WITH A DELAY OF 191 DAYS FOR BOTH THE A.YS IN THE CASE OF SRI SANTOSH KUMAR PABBISETTY AND 190 DAYS IN THE CA SE OF SRI PABBISETTY RAMACHANDRA GUPTA JYOTHI, BUT THE CIT (A ) HAS REFUSED TO CONDONE THE DELAY AND HAS DISMISSED THE ASSESSEES APPEALS EX-PARTE THE ASSESSEES. THEREFORE, HE PRAYE D FOR AN OPPORTUNITY TO MAKE THE SUBMISSIONS OF THE ASSESSEE S BEFORE THE CIT (A). 2. THE LEARNED DR WAS ALSO HEARD. ITA NOS 74 TO 77 PABBISETTY RAMACHAND RA GUPTA JYOTHI AND OTHERS PAGE 2 OF 2 3. HAVING REGARD TO THE FACT THAT THE ASSESSMENTS W ERE COMPLETED IN THE CASE OF THE ASSESSEES BEFORE US U/ S 143(3) OF THE ACT AND THAT THEREAFTER, AN ORDER U/S 154 WAS PASSE D BY THE ASSESSING OFFICER WHICH WAS CHALLENGED BEFORE THE C IT (A) WITH A DELAY OF AROUND 190/191 DAYS, WE FIND THAT THE ASSE SSEES HAD NOT FILED ANY GROUND FOR CONDONATION OF DELAY AND HENCE THE APPEAL WAS DISMISSED AS NOT MAINTAINABLE. IN OUR OPINION, THIS DEFECT IS RECTIFIABLE. IN VIEW OF THE SAME, SOLELY IN THE INT EREST OF JUSTICE, WE REMAND ALL THE APPEALS TO THE FILE OF THE CIT (A) W ITH A DIRECTION TO THE ASSESSEES TO FILE PROPER APPLICATIONS FOR CONDO NATION OF DELAY WITHIN A PERIOD OF ONE MONTH FROM THE DATE OF THIS ORDER AND THEREAFTER, THE CIT (A) SHALL DISPOSE OF THE CONDON E DELAY PETITIONS AND IN CASE HE IS INCLINED TO CONDONE THE DELAY, HE SHOULD ALSO DISPOSE OF THE APPEALS ON MERITS. THE ASSESSEES SHA LL COOPERATE WITH THE CIT (A) BY FILING ALL THE RELEVANT DETAILS FOR EXPEDITIOUS ADJUDICATION OF THE APPEALS. 4. IN THE RESULT, APPEALS OF THE ASSESSEES ARE TREA TED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH JUNE, 2021. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 18 TH JUNE, 2021. VINODAN/SPS COPY TO: S.NO ADDRESSES 1 SANTOSH KUMAR PABBISETTY & PABBISETTY RAMACHANDRA GUPTA JYOTHI C/O KATRAPATI & ASSOCIATES, 1-1-298/2/B/3, 1 ST FLOOR, ASHOKNAGAR, HYDERABAD 2 DY.CIT , CIRCLE 6(1) IT TOWERS, AC GUARDS, MASAB TANK HYDERABA 04 3 CIT (A)-6, HYDERABAD 4 PR. CIT 6, HYDERABAD 5 DR, ITAT HYDERABAD BEN CHES 6 GUARD FILE BY ORDER