MEENAKSHI INFRASTRUCTURES PRIVATE LIMITED,HYDERABAD V. ACIT., CIRCLE-1(2), HYDERABAD

ITA 1231/HYD/2025

AI Insights

This case involves M/s. Meenakshi Infrastructures (P) Ltd, the appellant, contesting an order from the Ld. CIT(A), which had dismissed their appeal due to the late deposit of a cost initially set by the Tribunal. The Tribunal had previously remanded the matter back to the CIT(A) with instructions that the assessee pay a cost of Rs.5,000 to the Prime Minister's National Relief Fund, which was not complied with within the stipulated time, leading to the dismissal of their appeal. The Tribunal, upon hearing the second appeal, noted the belated but eventual compliance by the assessee and decided to restore the matter to the CIT(A) for a decision on merits, emphasizing substantive justice over technicalities.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 781380 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2021-2022
• Appeal Filed On: 29-07-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S SANDHYA
• Keywords: Opportunity of being heard

Judgement Text

" ITA No 1231 of 2025 Meenakshi Infrastrucures P Ltd Page 1 of 4 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench, Hyderabad Before Shri Ravish Sood, Judicial Member A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.1231/Hyd/2025 (िनधाŊरण वषŊ/Assessment Year: 2021-22) M/s. Meenakshi Infrastructures (P) Ltd Hyderabad PAN:AAECM0206D Vs. ACIT Circle 1(2) Hyderabad (Appellant) (Respondent) िनधाŊįरती Ȫारा/Assessee by: Advocate S Sandhya राज̾ व Ȫारा/Revenue by:: Shri Shanawaz-Ul-Rahman, CIT(DR) सुनवाई की तारीख/Date of hearing: 23/09/2025 घोषणा की तारीख/Pronouncement: 03/10/2025 आदेश/ORDER Per Madhusudan Sawdia, A.M.: This appeal is filed by M/s. Meenakshi Infrastructures (P) Ltd (“the assessee”), feeling aggrieved by the order passed by the Ld.CIT(A), Hyderabad-11” (“Ld.CIT(A)”, dated 21/04/2025 for the A.Y 2021-22. 2. Feeling aggrieved with the order of the Ld.CIT (A), the assessee has raised the following grounds: Printed from counselvise.com ITA No 1231 of 2025 Meenakshi Infrastrucures P Ltd Page 2 of 4 “1) the order of the learned CIT (A) is erroneous both on facts and in law. 2) the learned CIT (A) ought to have provided further opportunity before dismissing the appeal in limini; 3) the learned CIT (A) ought to have seen that the appellant paid the amount of Rs.5, 000/- towards Prime Minister's Relief Fund as required by the Hon'ble ITAT 4) The learned CIT (A) ought to have considered the appeal on facts instead of dismissing the appeal without considering the facts on the ground that the amount of Rs.5,000/- was not paid uwithin the time; 5) The learned CIT (A) ought to have considered the grounds on merit without dismissing the appeal as not maintainable; 6) Any other ground/grounds that may be urged at the time of hearing”. 3. The brief facts of the case are that, this is the second round of appeal before the Tribunal. In the first round, this Tribunal vide order in ITA No.353/Hyd /2024, dated 11.07.2024, had remanded the matter to the file of the Ld. CIT(A) for passing a fresh order on merits, subject to the condition that the assessee shall pay a cost of Rs.5,000/-in favour of the Prime Minister's National Relief Fund,within one month from the date of receipt of the Tribunal's order. However, the assessee could not deposit the said cost of Rs.5,000/- within the stipulated time. Consequently, the Ld. CIT(A) dismissed the appeal of the assessee on account of late deposit of the cost. 4. Aggrieved by the order of Ld. CITA), the assessee has preferred the present second round of appeal before this Tribunal. Printed from counselvise.com ITA No 1231 of 2025 Meenakshi Infrastrucures P Ltd Page 3 of 4 The Learned Authorised Representative (\"Ld. AR\") submitted that the assessee had ultimately paid the cost of Rs.5,000/- on 21.03.2025, though belatedly. It was submitted that the delay in payment was purely inadvertent and a mistake on the part of the assessee without any mala fide intention. The Ld. AR argued that substantial justice should not be denied merely on account of such inadvertent mistake and prayed that the matter may once again be restored to the file of the Ld. CIT(A) for decision on merits. 5. Per contra, the Learned Departmental Representative (\"Ld.DR\") did not raise any serious objection to the request of the assessee, but left the matter to the discretion of the Bench. 6. We have carefully considered the rival submissions and perused the mnaterial available on record. It is an admitted position that the assessee has complied with the direction of this Tribunal in the first round by paying the cost of Rs.5,000/-, albeit belatedly. The delay has been explained as inadvertent and not mala fide. We are of the considered view that substantive justice should prevail over technicalities. Since the assessee has already paid the earlier cost, though late, we deem it appropriate to provide another opportunity to the assessee for adjudication of the appeal on merits. However, in order to balance the equities and discourage recurrence of such lapses, we direct the assessee to pay a further cost of Rs.20,000/- in favour of the Prime Minister's National Relief Fund, within one month from the date of Printed from counselvise.com ITA No 1231 of 2025 Meenakshi Infrastrucures P Ltd Page 4 of 4 receipt of this order. Subject to Such payment, the mnatter is restored to the file of the Ld. CIT(A), who shall pass a fresh order on merits after affording due opportunity of being heard to the assessee. 7. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 3rd October, 2025. Sd/- Sd/- (RAVISH SOOD) JUDICIAL MEMBER (MADHUSUDAN SAWDIA) ACCOUNTANT MEMBER Hyderabad, dated 3rd October, 2025 Vinodan/sps Copy to: S.No Addresses 1 M/s. Meenakshi Infrastructures (P) Ltd, Plot No.119, Meenakshi, Road No.10, Jubilee Hills, Hyderabad 500033 2 ACIT Circle 1(2) Aayakar Bhavan, Basheerbagh, Hyderabad 3 Pr. CIT – Hyderabad 4 DR, ITAT Hyderabad Benches 5 Guard File By Order Printed from counselvise.com "