GJS Infratech Private Limited, Hyderabad V. Income Tax Officer, Ward-2(2), Hyderabad

ITA 897/Hyd/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1690 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2012-2013
• Appeal Filed On: 09-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. NO. 897/HYD/2018 ASSESSMENT YEAR: 2012-13 GJS INFRATECH PRIVATE LIMITED, HYDERABAD [PAN: AADCG5826A] VS THE INCOME TAX OFFICER, WARD-2(2), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI MOHD. AFZAL, AR FOR REVENUE : SHRI SUNIL KUMAR PANDEY, DR DATE OF HEARING : 17-05-2021 DATE OF PRONOUNCEMENT : 30-06-2021 O R D E R PER S.S.GODARA, J.M. : THIS ASSESSEES APPEAL FOR AY.2012-13 ARISES FROM TH E CIT(A)-9, HYDERABADS ORDER DATED 14-03-2018 PASSED IN CASE NO.0140/ITO-2, HYD/2016-17, IN PROCEEDINGS U/S.143( 3) OF THE INCOME TAX ACT, 1961 [IN SHORT, THE ACT]. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. THE ASSESSEE HAS PLEADED THE FOLLOWING SUBSTANTIVE GROUNDS IN THE INSTANT APPEAL: 1. THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS), IS AGAINST THE LAW, WEIGHT OF EVIDENCE AND PROBABILITI ES OF CASE. ITA NO. 897/HYD/2018 :- 2 -: 2. THE LEARNED COMMISSIONER ERRED IN NOT CONDONING THE DELAY OF 320 DAYS, INSPITE OF ASSESSEE HAVING A REASONABLE CAUSE FOR NOT FILING THE APPEAL IN TIME, AS SUBMITTED IN THE CONDONATION PET ITION. 3. THE LEARNED COMMISSIONER ERRED IN CONFIRMING THE ORDER OF THE ASSESSING OFFICER, WHEREIN, THE BOOKS OF ACCOUNTS W ERE REJECTED ONLY ON ACCOUNT OF SELF VOUCHERS IN RESPECT OF LABOUR PA YMENTS ETC. 4. THE LEARNED COMMISSIONER ERRED IN NOT CONSIDERIN G THE ALTERNATE CLAIM OF THE ASSESSEE THAT THE CLAIM OF THE DEPRECI ATION IS TO BE ALLOWED EVEN AFTER THE REJECTION OF THE BOOKS OF AC COUNTS. 5. THE LEARNED COMMISSIONER ERRED IN CONFIRMING THE ORDER OF THE ASSESSING OFFICER, IN WHICH INCOME WAS ESTIMATE AT RS.1,67,35,480/-, AS AGAINST THE INCOME RETURNED AT RS.41,95,340/-. 6. THE APPELLANT CRAVES LEAVE TO ADD TO, AMEND OR M ODIFY THE ABOVE GROUNDS OF APPEAL EITHER BEFORE OR AT THE TIME OF H EARING OF THE APPEAL, IF IT IS CONSIDERED NECESSARY. 3. WE NOTICE AT THE OUTSET THAT THE CIT(A)S LOWER APPELLA TE ORDER HAS REFUSED TO CONDONE 320 DAYS DELAY MAINLY F OR THE REASON THAT THE ASSESSEE HAD FILED MANUAL APPEAL AS AG AINST E-APPEAL PRESCRIBED BY THE DEPARTMENT W.E.F.01-06-201 6. WE NOTICE THAT THE ASSESSEE HAD ALSO EXPLAINED REASONS OF THE IMPUGNED DELAY TO CIRCUMSTANCES BEYOND ITS CONTROL ON ACCOUNT OF COMMUNICATION GAP BETWEEN VARIOUS LEVELS ETC. CASE LAW, COLLECTOR, LAND ACQUISITION VS. MST.KATIJI & ORS [167 ITR 471] (SC) AND UNIVERSITY OF DELHI VS. UNION OF INDIA, CIVIL APPEAL NOS.9488 & 9489/2019, DT.17-12-2019 HOLD THAT S UCH A DELAY; IF SUPPORTED BY THE COGENT REASONS MUST MAKE WAY FOR THE CAUSE OF SUBSTANTIAL JUSTICE. COUPLED WITH THIS, THE CIT(A)S DETAILED DISCUSSION IN PARAS 4.2 TO 4.3 HAS ALSO DECL INED THE ASSESSEES RELIEF CLAIMED ON MERITS. 4. LEARNED DEPARTMENTAL REPRESENTATIVE FAILS TO REBUT THE FACT THAT THE SAID ADJUDICATION HAS NOWHERE CONSIDERED THE RELEVANT FACTUAL MATRIX IN DETAIL AS PROVIDED U/S.250(6 ). WE ITA NO. 897/HYD/2018 :- 3 -: THUS CONDONE THE ASSESSEES IMPUGNED DELAY OF 320 DA YS IN FILING OF ITS LOWER APPAL AND DIRECT THE CIT(A) TO DECI DE THE ASSESSEES APPEAL ON MERITS WITHIN THREE EFFECTIVE OPPORTUNITIES. THE ASSESSEE OR ITS AUTHORISED REPRESEN TATIVE SHALL APPEAR ON OR BEFORE 31-10-2021 BEFORE THE CIT( A) WITH ALL THE RELEVANT DETAILS, AT ITS OWN RISK AND RESPONSIBILITY . 5. THIS ASSESSEES APPEAL IS TREATED AS ALLOWED FOR S TATISTICAL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH JUNE, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.G ODARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 30-06-2021 TNMM ITA NO. 897/HYD/2018 :- 4 -: COPY TO : 1.GJS INFRATECH PRIVATE LIMITED, C/O.SHRI MOHD. AFZ AL, ADVOCATE, 11-5-465, SHERSONS RESIDENCY, FLAT NO.40 2, CRIMINAL COURT ROAD, RED HILLS, HYDERABAD. 2.THE INCOME TAX OFFICER, WARD-2(2), HYDERABAD. 3.CIT(APPEALS)-9, HYDERABAD. 4.PR.CIT-2, HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.