Boddu Ramesh, Hyderabad V. Income Tax Officer, Ward-1, Nizamabad

ITA 87/Hyd/2021

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1570 (ITAT-HYDERABAD)
• Duration Of Justice: 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 25-01-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BALA KRISHNA
• Assessee Lawyers: M V ANIL KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES SMC : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER IT A NO. 87 /H/20 2 1 ASSESSMENT YEAR: 20 11 - 12 BODDU RAMESH, NIZAMABAD P AN A VJPB 8025 G VS. INCOME - TAX OFFICER, WARD 1, NIZAMABAD (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI M.V. ANIL KUMAR REVENUE BY: SHRI BALA KRISHNA DATE OF HEARING: 0 5 /0 2 /2021 DATE OF PRONOUNCEMENT: 15 /0 2 /2021 O R D E R T H IS ASSESSEE S APPEAL FOR AY 20 11 - 12 IS DIRECTED AGAINST THE C I T(A) - 5 HYDERABAD S ORDER DATED 18 / 0 9 / 20 19 PASSED IN CASE NO. 10341/2018 - 19 /CIT(A) 5 INVOLVING PROCEEDINGS U/S 1 4 3(3) RWS 147 OF THE INCOME TAX ACT , 1961 ; IN SHORT THE ACT. H EARD BOTH THE PARTIES. CASE F ILE PERUSED. I TA NO. 87 /HYD/ 2020 BODDU RAMESH, NIZAMABAD : - 2 - : 2. I NOTICE AT THE OUTSET THAT ASSESSEE S INSTANT APPEAL SUFFERS FROM 405 DAYS DELAY IN FILING , HE HAS FILED CONDONATION PETITION ALONG WITH THE AFFIDAVIT A VERRING THEREIN , INTER - ALIA , THAT DUE TO COVID - 19 PANDEMIC HE COULD NOT CONSULT HIS TAX CONSULTANTS WHICH CAUSED THE IMPUGNED DELAY RESULTING IN DELAY IN FILING OF THE INSTANT APPEAL. 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. I ACCORDINGLY HOLD THAT ASSESSEES IMPUGNED DELAY OF 405 DAYS IS NEITHER INTENTIONAL NOR DELIBERATE BUT DUE TO THE CIRCUMSTANCES BEYOND HIS CONTROL. CASE IS NOW TAKEN UP FOR ADJUDICATION ON MERITS. 3. IT TRANSPIRES DURING THE COURSE OF HEARING THAT CIT(A)S LOWER APPELLATE ORD ER HAS BEEN PASSED EX - PARTE . LEARNED DR FAILS TO REBUT THE CLINCHING FACT THAT CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE WITHOUT DISCUSSING THE ISSUE ( S ) ON MERITS AS CONTEMPLATED U/S 250(8) OF THE ACT. I I TA NO. 87 /HYD/ 2020 BODDU RAMESH, NIZAMABAD : - 3 - : THEREFORE DEEM IT FIT AND PROPER TO RESTORE TH E FILE BACK TO CIT(A) FOR HIS FRESH ADJUDICATION AS PER LAW WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING TO THE ASSESSEE. 5 . THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS . PRONOUNCED IN THE OPEN COURT ON 15 TH FEBRUARY , 2021 . SD/ - ( S.S. GODARA ) JUDICIAL MEMBER HYDE RABAD, DATED : 15 TH FEBRUARY , 20 2 1 . K V C OPY TO : 1 BODDU RAMESH, 7A, SURYA TOWERS, SP ROAD, SECUNDERABAD. 2 IT O , WARD 1 , NIZAMABAD . 3 C I T(A) 5 , HYDERABAD. 4 PR. CIT 5 , HYDERABAD 5 ITAT, DR, HYDERABAD. 6 GUARD FILE.