Shri Taher Ali, Hyderabad V. Income Tax Officer, Ward-2(2), Hyderabad

ITA 808/HYD/2014

• Counselvise Citation: 80822514 RSA 2014
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 05-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICAL MEMBER ITA.NO.808/HYD/2014 ASSESSMENT YEAR 2006-2007 SHRI TAHER ALI HYDERABAD - 16. PAN ACLPA-5647-E VS. THE INCOME TAX OFFICER WARD 2(2) HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : MR. MOHD. AFZAL FOR REVENUE : MR. R. MOHAN REDDY DATE OF HEARING : 04.09.2014 DATE OF PRONOUNCEMENT : 12.09.2014 ORDER PER B. RAMAKOTAIAH, A.M. THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE O RDER OF THE CIT(A)-III, HYDERABAD DATED 17.02.2014 ON DI SMISSAL OF APPEAL AS NOT MAINTAINABLE. 2. ASSESSEE PREFERRED APPEAL ON THE ORDER OF PENAL TY UNDER SECTION 271(1)(C) LEVIED BY THE A.O. BEFORE T HE LD. CIT(A). THERE WAS A DELAY OF 24 DAYS AS NOTED BY THE LD. CI T(A). ASSESSEE FILED CONDONATION PETITION STATING THAT HE WAS IN U SA FOR MEDICAL TREATMENT AND HE WAS NOT AVAILABLE IN INDIA TO PREF ER THE APPEAL AND ON RETURN TO INDIA ON 18.08.2009 THE INSTANT AP PEAL WAS FILED. LD. CIT(A) PECULIARLY NOTED THAT THERE IS NO EVIDEN CE REGARDING ANY MEDICAL PROBLEM FACED BY THE ASSESSEE. HIS ORDER IN PARA 4.2 IS AS UNDER : 2 ITA.NO.808/HYD/2014 SHRI TAHER ALI, HYDERABAD. 4.2. I HAVE SEEN CAREFULLY THE FACTS AND EVIDENCE. FIRSTLY, THERE IS ABSOLUTELY NO EVIDENCE REGARDING ANY MEDIC AL PROBLEM FACED BY THE APPELLANT. THERE IS NO MEDICAL CERTIFI CATE AND ABSOLUTELY NO EVIDENCE OF ANY REPUTED DOCTOR REFERR ING THE APPELLANT TO USA FOR MEDICAL TREATMENT OF DIABETES. THE APPELLANT HAS ALSO NOT SUBMITTED ANY DETAILS FROM A NY HOSPITAL OF USA WERE SUCH SPECIALIZED AND URGENT TREATMENT W AS GIVEN TO THE APPELLANT. THERE ARE NO RECORDS OF ADMISSION TO ANY HOSPITAL IN USA. IN SUCH ACUTE CASES, GENERALLY A DOCTOR ALS O ACCOMPANIES THE PATIENT ALONG WITH SOME IMPORTANT F AMILY MEMBER. THERE IS NO EVIDENCE OF ANY DOCTOR OF FAMIL Y MEMBER ACCOMPANIED THE APPELLANT TO USA. 3. WE ARE UNABLE TO UNDERSTAND HOW ASSESSEE IS REQ UIRED TO FURNISH THE MEDICAL DETAILS WHEN ASSESSEE STATES THAT HE IS ABROAD AND NOT AVAILABLE IN INDIA. THE FACT THAT AS SESSEE IS NOT AVAILABLE IN INDIA ITSELF IS A SUFFICIENT REASON AN D WE ARE OF THE OPINION THAT THE LD. CIT(A) WAS CONSIDERING EXTRANE OUS REASONS FOR REJECTION OF THE CONDONATION PETETION. 3.1. NOT ONLY THAT HIS FINDING IN PARA 4.3 WAS EVE N PECULIAR. HIS FINDING IS AS UNDER : 4.3. FURTHER, THE APPEAL DOCUMENTS WERE NOT TO BE PREPARED BY THE APPELLANT, BUT BY PROFESSIONALS WHO HAVE BEE N FILING HIS TAX RETURNS AND A LARGE NUMBER OF APPEALS IN ANY CA SE. 3.2. WHEN ASSESSEE STATES THAT HE WAS NOT AVAILABL E IN INDIA, IT IS NOT UNDERSTANDABLE HOW THE LD. CIT(A) CAN COME TO THE FINDING THAT APPEAL DOCUMENTS WERE NOT TO BE PREPAR ED BY ASSESSEE BUT BY THE PROFESSIONALS. EVEN IF THE APPE AL DOCUMENTS ARE PREPARED BY THE PROFESSIONALS, THEY ARE INDEED TO BE SIGNED BY ASSESSEE AND IF ASSESSEE WAS NOT AVAILABLE IN INDIA , HOW HE CAN FILE APPEAL PAPERS WAS NOT CONSIDERED. ASSESSEE COULD FI LE WITHIN A REASONABLE TIME AFTER REACHING INDIA. WE ARE NOT SURE UNDER WHAT RULE THE APPEAL PAPER PREPARED /SIGNED BY THE PROFE SSIONALS CAN BE ACCEPTED, WITHOUT VERIFICATION OF ASSESSEE. AFTE R CONSIDERING THE 3 ITA.NO.808/HYD/2014 SHRI TAHER ALI, HYDERABAD. CONDONATION PETITION FILED BY ASSESSEE, WE ARE OF T HE OPINION THAT THE LD. CIT(A) HAS NOT CONSIDERED THE APPLICATION I N ITS PROPER PERSPECTIVE. ASSESSEE HAS REASONABLE CAUSE IN NOT F ILING THE APPEAL WITHIN THE TIME GIVEN UNDER THE STATUTE. THEREFORE, WE DIRECT THE LD. CIT(A) TO CONDONE THE DELAY IN FILING THE APPEA L AND HEAR THE APPEAL ON MERITS. 4. ONE OF THE REASON FOR REJECTING THE APPEAL, IT SEEMS THAT NONE APPEARED BEFORE THE LD. CIT(A) AS NOTED D OWN IN PARA 4.1. ASSESSEE PLACED ON RECORD THE VARIOUS POSTINGS GIVEN BY THE LD. CIT(A) FROM 24.08.2009 TILL 13.02.2014 (11 TIME S) ALONG WITH THE APPEALS IN THIS GROUP OF CASES AND WHAT ASSESSE E HAS DONE IN ALL THESE POSTINGS. IT IS NOT REQUIRED TO EXTRACT ALL THE DESCRIPTION OF THE EVENTS AND REMARKS OF THE ASSESSEE MENTIONED IN THE PAPERS PLACED BEFORE US. SUFFICE TO SAY, THAT ASSESSEE HAS RESPONDED TO THE NOTICES REGULARLY AND ONLY WHEN THE LAST POSTIN G WAS MADE, SOUGHT ADJOURNMENT WHICH WAS REJECTED AND HELD THAT ASSESSEE HAS NOT APPEARED. BE THAT AS IT MAY, SINCE WE HAVE DIRECTED THE LD. CIT(A) TO CONDONE THE DELAY AND ADMIT THE APPEA L, WE HOPE THAT HE WILL GIVE DUE OPPORTUNITY TO ASSESSEE BEFOR E DECIDING THE APPEAL ON MERITS. WITH THESE DIRECTIONS AND OBSERVA TIONS, ASSESSEES APPEAL IS CONSIDERED ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 12.09.2014. SD/- SD/- (SAKTIJIT DEY) (B.RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED 12 TH SEPTEMBER, 2014 VBP/- 4 ITA.NO.808/HYD/2014 SHRI TAHER ALI, HYDERABAD. COPY TO 1. SHRI TAHER ALI, 1-11-251/4/B, 6 TH FLOOR, TIRUMALA HEIGHTS, BEHIND SHOPPERS STOP, BEGUMPET, HYDERABAD 16. 2. THE INCOME TAX OFFICER, WARD 2(2), I.T. TOWERS, A.C. GUARDS, HYDERABAD. 3. CIT(A)-III, HYDERABAD 4. CIT-II, HYDERABAD 5. D.R. B BENCH, ITAT, HYDERABAD.