Mallesh Yadav Pothraboina, Hyderabad V. Income Tax Officer, Ward-10(5), Hyderabad

ITA 97/Hyd/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7687 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 24-08-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 03-02-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. 97 /H/20 21 ASSESSMENT YEAR: 201 5 - 16 SRI MA LLESH YADAV POTHRABOINA HYDERABAD [PAN: AO FP P3198H ] VS. INCOME TAX OFFICER WARD 1 0 ( 5 ) HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI PAWAN KUMAR CHAKRAPANI REVENUE BY: SHRI RO HIT MUJUMDAR DATE OF HEARING: 24 /08/2021 DATE OF PRONOUNCEMENT: 27 /08/2021 O R D E R PER L.P. SAHU, A.M.: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST CIT(A) 6 , HYDERABADS ORDER, DATED 31/01/2020 FOR AY 201 5 - 16 INVOLVING PROCEEDINGS U/S 271 ( 1 ) (C ) OF THE INCOME TAX ACT, 1961 [IN SHORT THE ACT]. 2. WE NOTICE AT THE OUTSET THAT ASSESSEES INSTANT APPEAL SUFFERS FROM 263 DAYS DELAY IN FILING. TO THIS EFFECT, THE ASSESSEE FILED AN AFFIDAVIT WHEREIN IT WAS AFFIRMED THAT DUE TO THE CLOSURE OF ITS LD. AR DUE TO COVID PANDEMIC AND CONSEQUENT LOCKDOWN DECLAR ED BY THE GOVT. OF INDIA AND THE I TA NO. 97/H/2021 SRI MALLESH YADAV POTHRABOINA, HYD. : - 2 - : STATE GOVT., CAUSED THE IMPUGNED 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. WE ACCORDINGLY HOLD THAT IMPUGNED DELAY OF 263 DAYS IS NEITHER INTENTIONAL NOR DELIBERAT E BUT DUE TO THE CIRCUMSTANCES BEYOND ITS CONTROL. THE SAME STANDS CONDONED. CASE IS NOW TAKEN UP FOR ADJUDICATION ON MERITS. 3 . IN THE COURSE OF HEARING, IT WAS POINTED OUT BY THE LEARNED COUNSEL OF THE ASSESSEE THAT THE LEARNED CIT(A) HAD DECIDED THE MATTERS EX - PARTE. THEREFORE, IT WOULD BE IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED TO HIS FILE FOR DECIDING VARIOUS GROUNDS OF APPEALS ON MERITS. THE LEARNED DR AGREED WITH THE AFORESAID STATEMENT OF THE LEARNED AR. 4. WE HAVE CONSIDERED T HE FACTS OF THE CASE AND THE REQUEST MADE BY THE LEARNED AR. WE ARE OF THE VIEW THAT INTEREST OF JUSTICE WILL BE SERVED IF THE MATTER IS RESTORED TO THE FILE OF FIRST APPELLATE AUTHORITY FOR DECIDING VARIOUS GROUNDS OF APPEAL OF THE ASSESSEE ON MERITS. ACC ORDINGLY, THE CIT(A) IS DIRECTED TO AFFORD REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THEREAFTER DECIDE THE APPEAL ON MERITS. WE DIRECT THE ASSESSEE TO APPEAR BEFORE CIT(A) ON OR BEFORE 30 TH NOVEMBER, 2021 WITH ALL THE RELEVANT EVIDENCES; A T HIS OWN I TA NO. 97/H/2021 SRI MALLESH YADAV POTHRABOINA, HYD. : - 3 - : RISK AND RESPONSIBILITY TO BE FOLLOWED BY THREE EFFECTIVE OPPORTUNITIES OF HEARING. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 27 TH AUGUST, 2021. SD/ - SD/ - (S.S. GODARA) (L. P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD DATED: 27 TH AUGUST, 2021. *GMV COPY TO : 1 SRI MALLESH YADAV POTHRABOINA, 11 - 4 - 1/4/A, NEAR POCHAMMA TEMPLE, CHILAKALAGUDA, , HYDERABAD 500 0 61 , TELANGANA. 2 ITO, WARD 1 0 ( 5 ), HYDERABAD. 3 ACIT, RANGE 1 0 , HYDERABAD 4 CIT(A) 6 , HYDERABAD. /CCIT, HYD. 5 PR. CIT - 6 , HYDERABAD 6 ITAT, DR, HYDERABAD. 7 GUARD FILE.