Sri P. Venkata Krishna Reddy, Hyderabad V. Dy.CIT, Circle-6(1), Hyderabad

ITA 874/HYD/2014

• Counselvise Citation: 87422514 RSA 2014
• Duration Of Justice: 11 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 28-01-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 09-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D SUDHAKAR RAO
• Assessee Lawyers: S RAMA RAO
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B ', HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI P.M.JAGTAP, ACCOUNTANT MEMBER ITA NO.874/HYD/2014 : ASSESSMENT YEAR 2008 - 09 SHRI P .VENKATA KRISHNA REDDY, HYDERABAD (PAN AJMPP 5855 P ) V/S. DY. COMMISSIONER OF INCOME - TAX CIRCLE 6 (1), HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.RAMA RAO RE SPONDENT BY : S HRI D.SUDHAKAR R AO CIT - DR DATE OF HEARING 27.4.2015 DATE OF PRONOUNCEMENT 29.4.2015 O R D E R PER G.C.GUPTA , VICE PRESIDENT : THIS APPEAL BY THE ASSESSEE FOR ASSESSMENT YEAR 2008 - 09 IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME - TAX III, HYDERABAD. 2. THE ONLY ISSUE IN THIS APPEAL IS REGARDING VALIDITY OF TH E OR D ER PASSED BY THE COMMISSIONER OF INCOME - TAX UN D E R S.263 OF THE INCOME TAX ACT, 1961. 3. THE LEARNED COUNSEL FOR THE ASSESSEE , AT THE OUTSET, SUBMI TT ED T H A T THERE IS A DELAY O F 353 D AYS IN TH E FILING OF THIS APPEAL B E FORE THE TRIBUNAL. THE ASSESSEE HAS FILED APPLI C ATION FOR CON D ON A TION OF DELAY ALON G WITH THE AFFIDA V IT SUPPORTING THE I TA NO. 874 /H YD/20 1 4 SHRI P.VENKATA KRISHNA REDDY, HYDERABAD 2 CONDONATION APPLI C ATION FIL E D BY HIM. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE COMMISSIONER OF IN COME - TAX S ET ASIDE THE O R DE R O F ASSESSMENT FRAMED UN D ER S.143(3) OF THE ACT AND DIRECTED THE ASSESSING OFFICER TO REDO THE ASSESSMENT, VIDE ORDER DATED 22.3.2013. HE SUBMI T TED THAT THE ASSESSEE WAS UN D ER A BONA FIDE BELIEF THAT NO APP E AL NEED BE FIL E D AG AINST T HE O R DER OF THE COMMISSIONER, AS THE COMMISSIONER HAS DIRE C TED THE ASSESSING OFFICER TO RE - DO THE ASSESSMENT AND AS SUCH APP E AL COULD B E FIL E D AGAINST THE RE - ASSESSMENT ORDER O F THE ASSESSING OFFICER. HE SUBMI TT ED THAT TH E RE - ASSESSMENT WAS COMPL E TED UN D ER S.143(3) READ WITH S.263 OF THE ACT BY TH E ASSESSING OFFICER ON 28.2.2014. A T THAT STAGE, THE ASSESSEE CONSULTED HI S A DVO C ATE FOR ADVICE AND CAME TO KNOW THAT ORDER PASSED UN D ER S.263 BY THE COMMISSIONER WAS APPEALABLE AND ACCORDINGLY, FIL E D THE SAME BEFORE THE ITAT ON 9.5.2014. 4. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS OPPOSED THE S UBMI S SION S OF TH E LEARNED COUN S EL F OR TH E ASSESSEE AND SUBMITTED THAT NO REASONABLE C AUSE COUL D BE ESTABLI S H E D BY TH E ASSESSEE FOR THE INORDINATE DELAY IN TH IS CA S E IN THE FILIN G O F TH E APPEAL. 5. W E HAVE CON S IDERED THE RIVAL SUBMI S SIONS RE G ARDIN G THE ISSUE O F CONDONATION OF DELAY OF 3 5 3 DAYS IN THE FILING O F THE P R ESEN T APPEAL B E FORE THE TRIBUNAL . WE FIN D TH AT THE ASSESSEE COULD NO T ESTABLISH ANY REASONAB LE CAUSE FOR NO T P R EFERRING AN APPEAL IN TIME AGAINST T HE O R DER O F THE COMMISSIONER PASSED UN D ER S.263 OF THE ACT, SETTIN G ASIDE THE ASSESSMENT TO THE FIL E O F THE ASSESSING OFFICER FOR PASSING A DE - NOVO ASSESSMENT ORDER. THE BASIC FACTS OF THE CA S E ARE NOT IN DISPUTE. THE COMMISSIONER PASSED THE ORDER UN D ER S .263 ON 22.3.2013 AND TH E ASSESSEE PLEADED THAT IT WAS UN D ER BONA FIDE BELIEF THAT NO APPEAL NEED TO B E FILED AGAINST THE ORDER O F THE I TA NO. 874 /H YD/20 1 4 SHRI P.VENKATA KRISHNA REDDY, HYDERABAD 3 COMMISSIONER, A S SUCH APPEAL CAN B E FILED AGAINST THE RE - A SSESSMENT ORDER O F TH E ASSESSING OFFICER . TH E ASSESSEE COULD NO T SHOW ANY BASIS FOR SUCH A BONA FIDE BELIEF ENTERTAINED B Y HIM THAT NO APPEAL NEED TO B E FILED AGAINST THE ORDER O F THE COMMISSIONER . THE ASSESSEE CO U LD DEFINITELY FILE AN APPEAL A GAINST THE ORDER O F THE ASSESSING OFFICER PASSED IN CONSEQUENCE OF THE ORDER OF THE COMMISSIONER UN D ER S.263 OF THE ACT. TH E RE BEING NO BASIS OR VALID REASON FOR NOT PURSUING THE APPEAL AGAINST THE O R DER OF TH E COMMISSIONER PASSED UN D ER S.263 OF TH E AC T IN TIME, WE ARE O F TH E VIEW TH A T THE INORDINATE DELAY OF 3 5 3 DAYS IN PREFERRING THE PR E SEN T APP E AL B E FORE THE TRIBUNAL IS NO T CONDONA BLE, BEING WITHOUT ANY SUFFIC I ENT REASON . CONSEQUENTLY, THE REQUEST OF THE ASSESSEE FOR CONDONATION OF DELAY IN FILIN G THE REPRESENT APPEAL BEFORE THE TRIBUNAL IS REJECTED AND THE APPEAL O F THE ASSESSEE IS DISMISSED, IN LIMINE. 6. IN THE RESULT, APPEAL O F TH E ASSESSEE IS DISMI S SED. ORDER PRONOUNCED IN THE COURT ON 29 TH APRIL, 2015 SD/ - SD/ - ( P.M.JAGTAP ) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT D T/ - 29 TH APRIL, 201 5 COPY FORWARDED TO: 1. SHRI P.VENKATA KRISHNA REDDY, C/O. SHRI S.RAMA RAO, FLAT NO.102, SHIRYA'S ELEGANCE, NO.3 - 6 - 643, STREET NO.9, HIMAYATNAGAR, HYDERABAD 500029 2 . DY. COMMISSIONER OF INCOME - TAX CIRCLE 6 (1), HYDERABAD 3. COMMISSIONER OF INCOME - TAX III HYDERABAD 4 . DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S