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

ITA 78/Hyd/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6625 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 07-04-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 23-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUBRAMANYAM TOTA
• Assessee Lawyers: K A SAI PRASAD
• Section: 154

Judgement Text

ITA NO 78 OF 2020 SRINIKA PABBISETTY HYDERABAD PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD SMC BENCH, HYDERABAD (THROUGH VIDEO CONFERENCING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER ITA NO.78/HYD/2020 ASSESSMENT YEAR: 2011-12 MS. SRINIKA PABBISETTY HYDERABAD PAN:AGUPP4486B VS. DY. CIT CIRCLE 6(1) HYDERABAD (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI K.A. SAI PRASAD REVENUE BY : SRI SUBRAMANYAM TOTA, DR DATE OF HEARING: 07/04/2021 DATE OF PRONOUNCEMENT: 15/04/2021 ORDER THIS IS ASSESSEES APPEAL FOR THE A.Y 2011-12 AGAIN ST THE ORDER OF THE CIT (A)-6, HYDERABAD, DATED 25.9 .2019 DISMISSING THE ASSESSEES APPEAL AGAINST THE ORDER OF THE ASSESSING OFFICER U/S 154 OF THE I.T. ACT. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE APPEAL BEFORE THE CIT (A) WAS FILED WITH A DELA Y OF 190 DAYS AND THE ASSESSEE IN HIS STATEMENT OF FACTS HAD EXPL AINED THE REASONS FOR THE DELAY BUT THE CIT (A) WITHOUT CONSI DERING ANY OF THOSE FACTS HAS DISMISSED THE ASSESSEES APPEAL HOL DING THAT THE ASSESSEE HAS NOT EXPLAINED THE REASONS FOR THE DELA Y. HE THEREFORE, PRAYED FOR AN OPPORTUNITY TO EXPLAIN THE DELAY IN FILING OF THE APPEAL BEFORE THE CIT (A). 3. THE LEARNED DR SUPPORTED THE ORDERS OF THE CIT ( A). 4. HAVING REGARD TO THE RIVAL CONTENTIONS AND THE M ATERIAL ON RECORD, I FIND THAT THE CIT (A) HAS OBSERVED THA T THE ASSESSEE ITA NO 78 OF 2020 SRINIKA PABBISETTY HYDERABAD PAGE 2 OF 2 HAS NOT FILED ANY AFFIDAVIT IN SUPPORT OF REASONS F OR THE DELAY. I ALSO FIND FROM THE STATEMENT OF FACTS FILED BEFORE THE CIT (A), THAT THE ASSESSEE HAS EXPLAINED THE REASONS FOR THE DELA Y. IN VIEW OF THE SAME, I DEEM IT FIT AND PROPER TO REMAND THIS I SSUE TO THE FILE OF THE CIT (A) WITH A DIRECTION TO THE ASSESSEE TO FILE AN AFFIDAVIT EXPLAINING THE REASONS FOR THE DELAY WITHIN A PERIO D OF 15 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER AND THEREAFT ER, THE CIT (A) SHALL CONSIDER THE SAME AND IF THE DELAY IS CONDONE D, THEN TO CONSIDER THE APPEAL. 5. IN THE RESULT, ASSESSEES APPEAL IS TREATED AS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH APRIL, 2021. SD/- (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 15 TH APRIL, 2021. VINODAN/SPS COPY TO: S.NO ADDRESSES 1 MS. PABBISETTY SRINIKA,C/O KATRAPATI & ASSOCIATES , 1-1-298/2/B/3, 1 ST FLOOR, ASHOKNAGAR, HYDERABAD 500020 2 DY.CIT , CIRCLE 6 (1) IT TOWERS, AC GUARDS, MASAB TA NK, HYDERABAD 500004 3 CIT (A)-6, HYDERABAD 4 PR. CIT -6, HYDERABAD 5 DR, ITAT HYDERABAD BENCHES 6 GUARD FILE BY ORDER