D.Shankar Rao, Hyd, Hyderabad V. ITO, Ward-9(2), Hyd, Hyderabad

ITA 985/HYD/2016

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3035 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 18-12-2019
• Assessment Year: 2005-2006
• Appeal Filed On: 04-07-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 143(3)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A - SMC, HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.985/HYD/2016 ASSESSMENT YEAR: 2005 - 06 LATE D. SHANKAR RAO, REP. BY L/R. SMT. D. RAJESHWARI DEVI (EARLIER REPRESENTED BY D. PRABHAKAR ) 18 - 8485/12/A/4, EDI BAZAR, HYDERABAD. PAN: ATEPD 0205 C VS. INCOME TAX OFFICER, WARD - 9(2), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI KIRAN REVENUE BY: SHRI SUNIL BABU, DR DATE OF HEARING: 18/12/2019 DATE OF PRONOUNCEMENT: 05 /0 3 /2020 ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 7, HYDERABAD IN APPEAL NO. 298/CIT(A) - 7/2014 - 15, DATED 09 TH FEBRUARY, 2016 PASSED U/S. 143(3) R.W.S 147 OF THE ACT FOR THE A.Y. 2005 - 06. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS IN HIS APPEAL: 1. THE ORDER OF THE LD. A.O. IS ERRONEOUS BOTH ON FACTS AND IN LAW. 2. THE LD. CIT(A) (SIC) ERRED IN CONFIRMING THE ADDITION MADE BY THE A.O. OF RS. 7,95,000/ - . 3. THE LD. CIT(A) OUGHT TO HAVE SEEN THAT THE SAID AMOUNT REPRESENTS THE AGGREGATE OF THE AGRICULTURAL INCOME DERIVED FOR THE YEAR UNDER CONSIDERATION AND FOR THE IMMEDIATELY PRECEDING ASSESSMENT YEAR. 2 4. THE LD. CIT(A) OUGHT NOT TO HAVE CONFIRMED THE ADDITION DULY CONSIDERING THE EXPLANATIONS SUBMITTED BY THE APPELLANT. 5. ANY OTHER GROUND THAT MAY BE URGED AT THE TIME OF HEARING. 2. AT THE OUTSET, IT IS OBSERVED FROM THE RECORD THAT THERE IS A DELAY OF 3 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL. IN THIS REGARD, THE ASSESSEE HAD SUBMITTED AN AFFIDAVIT SEEKING CONDONATION OF DELAY WHEREIN THE REASONS FOR NOT FILING THE APPEAL WITHIN THE PRESCRIBED TIME LIMIT WAS EXPLAINED. FOR REFERENCE, TH E RELEVANT PORTIONS FROM THE AFFIDAVIT IS EXTRACTED HEREIN BELOW: - ..THE PETITIONER HUMBLY SUBMITS THAT HE IS AGED ABOUT 80 YEARS. DURING THE RELEVANT PERIOD 25/6/2016 TO 1/7/2016 HE WAS SUFFERING FROM VIRAL FEVER AND WAS UNDERGOING MEDICAL TREATMENT. A COPY OF THE MEDICAL CERTIFICATE IS ANNEXED TO THIS PETITION. HE COULD CONTACT THE ADVOCATE ON 2/7/2016 AND GOT THE APPEAL PREPARED ON THE SAME DAY. THE APPEAL IS BEING FILED BEFORE THE HONBLE ITAT ON 4/7/2016 AS 2/7/2016 AND 3/7/2016 ARE CLOSED HOLID AYS FOR THE HONBLE ITAT ON ACCOUNT OF SATURDAY AND SUNDAY. THE PETITIONER HUMBLY SUBMITS THAT THE DELAY IS FOR THE REASONS SUBMITTED ABOVE WHICH ARE BEYOND THE CONTROL OF THE PETITIONER AND IS NOT INTENTIONAL. THE PETITIONER THEREFORE, PRAYS THE HONBLE INCOME TAX APPELLATE TRIBUNAL TO KINDLY CONDONE THE DELAY AND PASS APPROPRIATE ORDERS GRANTING RELIEF AS PRAYED FOR. 4. ON PERUSAL OF THE AFFIDAVIT FILED BY THE ASSESSEE EXPLAINING THE REASONS FOR DELAY IN FILING THE APPEAL BEFORE THE TRIBUNAL, I FIND MERIT IN HIS SUBMISSIONS. CONSIDERING THE FACT THAT THE ASSESSEE IS SUFFERING FROM VIRAL FEVER, IN THE INTEREST OF JUSTICE, I HEREBY CONDONE THE DELAY IN THE FILING THE APPEAL BEFORE THE TRIBUNAL. 5. AT THE OUTSET, THE LD. AR SUBMITTED THAT THE DECEASED ASSESSEE IS A RETIRED EMPLOYEE AND WAS EARNING PENSION AND INTEREST INCOME. IT WAS 3 FURTHER SUBMITTED THAT THE AGRICULTURAL I NCOME OF THE ASSESSEE WAS TREATED AS INCOME FROM OTHER SOURCES BY THE LD. REVENUE AUTHORITIES AS A RESULT DEMAND OF TAX HAS RESULTED. THE LD. AR PLEADED THAT ONE MORE OPPORTUNITY MAY BE PROVIDED TO THE ASSESSEES LEGAL REPRESENTATIVE BEFORE THE LD. AO IN ORDER TO ESTABLISH THE GENUINENESS OF THE CLAIM OF THE ASSESSEE BECAUSE HE HAS TO GATHER THE PARTICULARS OF INCOME OF THE DECEASED ASSESSEE . THE LD. DR ON THE OTHER HAND VEHEMENTLY OPPOSED TO THE SUBMISSION OF THE LD. AR AND REQUESTED FOR CONFIRMING THE O RDERS OF THE LD. REVENUE AUTHORITIES. 6. I HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY PERUSED THE MATERIALS ON RECORD. I FIND MERIT IN THE SUBMISSION OF THE LD. AR. I AM OF THE VIEW THAT SUFFICIENT TIME AND OPPORTUNITY SHOULD BE GRANTED TO THE LEGAL REPRESENTATIVE OF THE ASSESSEE IN ORDER TO GATHER THE PARTICULARS OF INCOME OF THE DECEASED ASSESSEE. THEREFORE, IN THE INTE REST OF JUSTICE I REMIT BACK THE MATTER TO THE FILE OF LD. AO FOR DE - NOVO CONSIDERATION. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREIN ABOVE. PRONOUNCED IN THE OPEN COURT ON 05 TH M A RCH , 2020. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 05 TH MARCH, 2020. OKK 4 COPY TO: - 1) LATE D. SHANKAR RAO C/O. SRI S. RAMA RAO, ADVOCATE, FLAT NO102, SHRIYAS ELEGANCE, 3 - 6 - 643, STREET NO.9, HIMAYATNAGAR, HYDERABAD 500 029. 2) INCOME TAX OFFICER, WARD - 9(2), INCOME TAX TOWERS, A.C. GUARDS, HYDERABAD. 3) THE CIT(A) - 7, HYDERABAD 4) THE PR. CIT - 7, HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE