Bal Reddy Kandunuri, Adilabad V. ACIT, Central Circle-2(4), Hyderabad

MA 38/Hyd/2023

AI Insights

The case involves a series of Miscellaneous Applications filed by the assessee, Sri Bal Reddy Kandunuri, against a common order of the Tribunal dated 16/03/2023, concerning the assessment years 2015-16 to 2019-20. The applications were filed to seek an extension for the compliance of payment of costs imposed by the Tribunal. The assessee's representative explained that the delay was unintentional, caused by the assessee's absence due to urgent personal matters, which prevented timely compliance with the Tribunal's order. The Departmental Representative opposed this request. After considering the circumstances, the Tribunal decided to grant the additional time requested.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133361 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 03-08-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 19-04-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER वि.आिे.सं / M.A. No. विर्धारण िर्ा / A.Y. आिेदक / Applicant प्रत्‍यर्थी / Respondent 36/H/23 (in ITA No. 95/H/23) 2015-16 Sri Bal Reddy Kandunuri, Mancherial [P A N : A L GP K 5 2 5 8 D ] Assistant Commissioner of Income Tax, Central Circle-2(4), Hyderabad 37/H/23 (in ITA No. 96/H/23) 2016-17 38/H/23 (in ITA No. 97/H/23) 2017-18 39/H/23 (in ITA No. 98/H/23) 2018-19 40/H/23 (in ITA No. 99/H/23) 2019-20 विर्धाररती द्वधरध / Assessee by: Shri P. Vinod, AR रधजस्‍ि द्वधरध / Revenue by: Ms. Sheetal Sarin, DR सुििधई की तधरीख/Date of hearing: 04/08/2023 घोर्णध की तधरीख/Pronouncement on: 04/08/2023 MA Nos. 36, 37 38, 39 & 40/Hyd/2023 Page 2 of 3 आदेश / ORDER PER K. NARASIMHA CHARY, J.M: Assessees filed these Miscellaneous Applications against the common order of the Tribunal dated 16/03/2023 for the assessment years 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20. 2. At the outset learned AR submitted that assessee has received the order passed by the Tribunal through post, but as he was out of station for urgent personal works, he has sent the copy of the order to the counsel on record on 02/04/2023. By that date, the time allowed by the Tribunal has elapsed. He further submitted that non-compliance of requirement of payment of the costs is not intentional, but on account of the reasons mentioned above. Hence, he prays the Bench to enlarge time for compliance with respect to payment of costs. 3. Learned DR vehemently opposed the contention of the learned AR. 4. Considered the circumstances pleaded by the learned AR and having regard to the reasons mentioned, we deem it just and proper to grant a further time of 15 days (fifteen days) from this day for deposit of costs. Learned AR took a note of the same in open court. Accordingly, we allow the Miscellaneous Applications of assessee. 5. In the result, all the Miscellaneous Applications are allowed. Order pronounced in the open court on this the 4 th day of August, 2023. Sd/- Sd/- (RAMA KANTA PANDA) (K. NARASIMHA CHARY) VICE PRESIDENT JUDICIAL MEMBER Hyderabad, Dated: 04/08/2023 TNMM MA Nos. 36, 37 38, 39 & 40/Hyd/2023 Page 3 of 3 Copy forwarded to: 1. Shri Bal Reddy Kandunuri, # 20-60, College Road, Mancherial, Telangana State. 2. Asst. Commissioner of Income Tax, Central Circle-2(2), Hyderabad. 3. Pr.CIT(Central)-Hyderabad. 4. DR, ITAT, Hyderabad. 5. GUARD FILE TRUE COPY ASSISTANT REGISTRAR ITAT, HYDERABAD