Income Tax Officer, Ward-4(3), Hyderabad V. Bricks N Stones Builders, Hyderabad

MA 52/Hyd/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6864 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-07-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 06-07-2018
• Assessment Year: 2011-2012
• Appeal Filed On: 07-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D PRASAD RAO
• Assessee Lawyers: K A SAI PRASAD
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A. NOS.52, 53 & 54/HYD/2018 (IN ITA NOS. 2025, 2026 & 2027/HYD/2017 ASSESSMENT YEARS: 2011-12 & 2012-13) BRICKS N STONES BUILDERS, HYDERABAD. PAN AAIFB1906C VS. ITO, WARD 4(3), HYDERABAD. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI K.A SAI PRASAD REVENUE BY : SRI D. PRASAD RAO DATE OF HEARING : 06-07-2018 DATE OF PRONOUNCEMENT : 25-07-2018 ORDER PER P. MADHAVI DEVI, J.M.: THESE MISCELLANEOUS APPLICATIONS ARE FILED BY THE ASSESSEE SEEKING RECTIFICATION OF ALLEGED MISTAKES APPARENT FROM RECORD IN THE ORDER OF THE TRIBUNAL DATED 25.05.2018. IN THE APPLICATION, THE ASSESSEE HAS STATED AS UNDER: BEFORE THE HONBLE INCOME TAX APPELLANT TRIBUNAL, THE APPELLANT RAISED GROUNDS WITH RESPECT TO BOTH THE TECHNICAL ISSUES CONSIDERED BY THE FIRST APPELLATE AUTHORITY AND THE RELEVANT GROUNDS ARE AS UNDER 1. THE LD. FIRST APPELLATE AUTHORITY IS NOT JUSTIFIED IN NOT APPRECIATING THE REASONS FOR DELAY IN FILING THE APPEAL. 2. THE LD. FIRST APPELLATE AUTHORITY IS NOT JUSTIFIED IN DISMISSING THE APPEAL ON THE GROUND THAT THE APPEAL WAS NOT FILED ELECTRONICALLY. 3. THE LD. FIRST APPELLATE AUTHORITY IS NOT JUSTIFIED IN NOT DECIDING THE ISSUE ON MERITS. 2 THE HONBLE INCOME TAX APPELLATE TRIBUNAL IN ITS ORDER CONSIDERED THE ISSUE OF CONDONATION OF DELAY AND HELD THAT THEY DELAY SHOULD BE CONDONED. HOWEVER, THE SECOND ISSUE RAISED BY THE FIRST APPELLANT AUTHORITY I.E APPEAL NOT ELECTRONICALLY REMAINED UNDECIDED BY THE HONBLE INCOME TAX APPELLATE TRIBUNAL. IN THE COURSE OF THE APPEAL PROCEEDINGS, THE APPELLANT PLACED RELIANCE ON THE DECISION OF THE MUMBAI BENCH OF INCOME TAX APPELLANT TRIBUNAL IN THE CASE OF ALL INDIA FEDERATION OF TAX PRACTITIONERS VS. INCOME TAX OFFICERS WHEREIN, THE HONBLE INCOME TAX APPELLATE TRIBUNAL HELD THAT THE APPEAL SHOULD NOT BE DISMISSED SOLELY ON THE GROUND THAT THE ASSESSEE HAS NOT FILED APPEAL ELECTRONICALLY BEFORE THE FIRST APPELLATE AUTHORITY. SINCE, THIS ISSUE COVERED BY GROUND OF S. NO. 2 ABOVE WAS NOT CONSIDERED BY THE HONBLE INCOME TAX APPELLATE TRIBUNAL. IT IS HUMBLY SUBMITTED THAT THERE IS A MISTAKE APPARENT FROM THE RECORD AND IT IS THEREFORE PRAYED THAT THE HONBLE ITAT BE PLEASED TO PASS SUITABLE MODIFICATION ORDER IN THIS REGARD. 2. AFTER HEARING BOTH THE PARTIES AND ONGOING THROUGH THE MATERIAL ON RECORD, IT IS SEEN THAT THE TRIBUNAL HAS CONDONED THE DELAY IN FILING OF THE APPEALS BEFORE THE CIT(A) AND THOUGH WE HAVE RECORDED THE GROUNDS OF APPEAL, WE HAVE NOT ADJUDICATED THE GROUND OF APPEAL NO. 2. THEREFORE, WE AGREE THAT THERE IS A MISTAKE APPARENT FROM RECORD AND PROCEED TO RECALL THE ORDER OF THE TRIBUNAL IN ITA NOS. 2025, 2026 & 2027/ HYD/2017 DATED 25.05.2017 AND PROCEED TO DISPOSE THE SAID GROUND AS UNDER. 3. IT IS SEEN THAT THE CIT(A) HAS REFUSED TO CONDONE THE DELAY IN FILING OF THE APPEAL AND ALSO TO ENTERTAIN THE APPEALS AS THE ASSESSEE HAS NOT FILED THE APPEALS ELECTRONICALLY AS IS MANDATE BY CBDT CIRCULAR NO. 20/2016 DATED 26.05.2015 3. THE LD. COUNSEL FOR THE ASSESSEE BROUGHT TO OUR NOTICE THAT THE APPEAL WAS FILED BY THE ASSESSEE BEFORE THE 3 CIT(A) ON 18.03.2015 WHEN THE FILING OF THE APPEAL ELECTRONICALLY WAS NOT MANDATORY. THEREFORE, ACCORDING TO HIM THE ASSESSEES APPEALS FILED MANUALLY, SHOULD HAVE BEEN ADMITTED AND ADJUDICATED ON MERITS. WE FIND THAT THE CBDT CIRCULAR HAS COME INTO EXISTENCE ON 26.05.2016, WHEREAS THE APPEALS WERE FILED ON 18.03.2013 I.E MUCH BEFORE THE ISSUANCE OF THE CIRCULAR. THEREFORE, THE CONDITION SPECIFIED UNDER THE CBDT CIRCULAR WAS NOT APPLICABLE AND THEREFORE, THE CIT(A) HAS CLEARLY ERRED IN REFUSING TO ADMIT AND DISPOSE OF THE APPEALS ON MERITS. IN VIEW OF THE SAME, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE CIT(A) AND DIRECT THE CIT(A) TO DISPOSE OF ASSESSEE APPEALS ON MERITS. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED AND ITA NO. 2025, 2026 AND 2027 ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 25 TH JULY, 2018. SD/- SD/- (B. RAMAKOTAIAH) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 25 TH -JULY, 2018. KRK 1) BRICKS N STONES BUILDERS C/O CH. PARTHASARATHY & CO. 1-1-298/2/B/3, 1 ST FLOOR, SOWBHAGYA AVENUE, ST NO. 1, ASHOKNAGAR, HYDERABAD-20. 2) ITO, WARD 4(3), HYDERABAD. 3) CIT(A)-12, HYDERABAD. 4) THE PR.CIT 1, HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDERABAD. 6) GUARD FILE.