Vedula Venkata Ramana, Hyderabad V. ACIT, Circle-9(1), Hyderabad

MA 44/Hyd/2023

AI Insights

The case revolves around a Miscellaneous Application (M.A. No. 44/Hyd/2023) filed by Shri Vedula Venkata Ramana, seeking to recall an ex parte order from the Income Tax Appellate Tribunal dated 17/01/2022 for the assessment year 2014-15. The application was delayed by 283 days, attributed to the assessee's ill-health during the Covid-19 pandemic. The Tribunal considered the Supreme Court's directive during the pandemic, which extended limitation periods for legal proceedings. Despite the Revenue's objection to condoning the delay, the Tribunal decided in favor of the assessee, emphasizing the need to provide an opportunity for the assessee to participate in the appellate proceedings.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133338 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 17-08-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 24-04-2023
• Laws Referred To: Suo Motu proceedings in the case of M.A.No. 21/2022 in M.A.No. 665/2021 in SMW(C) No.3 of 2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Period of limitation; Time period of passing order

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. 44/Hyd/2023 (Arising out of ITA No. 1555/Hyd/2017) (विर्धारण िर्ा / Assessment Year: 2014-15) Shri Vedula Venkata Ramana, Hyderabad [PAN No. ABHPV1213E] Vs Assistant Commissioner of Income Tax, Circle-9(1), Hyderabad आिेदक / Applicant प्रत्‍यर्थी / Respondent Assessee by: Shri P. Murali Mohan Rao, AR Revenue by: Ms. Sheetal Sarin, DR Date of hearing: 18/08/2023 Pronouncement on: 23/08/2023 आदेश / ORDER PER K. NARASIMHA CHARY, JM: By way of this Miscellaneous Application, assessee requested to recall the Tribunal’s order dated 17/01/2022 for the assessment year 2014-15 with a delay of 283 days on the ground that the assessee was unable to attend the hearing due to ill-health caused by the surge in the Covid-19 Pandemic and that is the reason for the delay also. 2. It could be seen from the record that the matter was heard on 13/12/2021 and the orders was pronounced on 17/01/2022. This period is covered by the order of the Hon'ble Supreme Court in the Suo Motu proceedings in the case of M.A.No. 21/2022 in M.A.No. 665/2021 in SMW(C) No.3 of 2020 by order dated 10/01/2022. M.A.No. 44/Hyd/2023 Page 2 of 3 3. As a matter of fact, though the learned DR does not concede to condone the delay and to recall the order dated 17/01/2022, there is no denial of the fact that the Hon'ble Supreme Court in the Suo Motu proceedings in the case of M.A.No. 21/2022 in M.A.No. 665/2021 in SMW(C) No.3 of 2020 by order dated 10/01/2022, while taking cognizance of the hardship that is caused to the litigant public at large due to Covid- 19 Pandemic, held that in cases, where the limitation would have expired during the period between 15/03/2020 and 28/02/2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 01/03/2022, and in the event of actual balance period of limitation remaining with effect from 01/03/2022 is greater than 90 days, that longer period shall apply. 4. The limitation period applicable to this MA is covered by the above decision and, therefore, this MA shall be treated as filed within the period of limitation. Though the learned DR submitted that there is no due diligence on the part of the assessee, the fact remains that the order dated 17/01/2022 in the appeal is an ex parte one. Ill-health of the assessee due to surge in the Covid-19 Pandemic constitutes sufficient cause not only to condone the delay, but also to re-call the order dated 17/01/2022. 5. In view of the proviso to Rule 24 of the Tribunal Rules, in case of ex parte order when the assessee approaches the Tribunal and offers sufficient cause and expresses willingness to participate in the appellate proceedings, it is desirable to give an opportunity to the assessee. In these circumstances, we allow this Miscellaneous Application filed by the assessee. Order pronounced in the open court on this the 23 rd day of August, 2023. Sd/- Sd/- (RAMA KANTA PANDA) (K. NARASIMHA CHARY) VICE PRESIDENT JUDICIAL MEMBER Hyderabad, Dated: 23/08/2023 TNMM M.A.No. 44/Hyd/2023 Page 3 of 3 Copy forwarded to: 1. Shri Vedula Venkata Ramana, 17-1-388/60, Plot No. 60/A, Laxminagar Colony, Saidabad, Hyderabad. 2. The Asst. Commissioner of Income Tax, Circle-9(1), Hyderabad. 3. Pr.CIT-7, Hyderabad. 4. DR, ITAT, Hyderabad. 5. GUARD FILE TRUE COPY ASSISTANT REGISTRAR ITAT, HYDERABAD