RAJANARENDAR KATUKOJWALA,HYDERABAD V. ITO., WARD-1, WARANGAL

ITA 745/HYD/2024

AI Insights

The case involves an appeal by Rajanarender Katukojwala against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which had dismissed the assessee's appeal in limine for being filed late by 145 days. The CIT(A) had not condoned the delay, viewing the assessee as not serious in pursuing the tax matter. The assessee's counsel argued for restoration of the matter to the CIT(A) for fresh adjudication, citing the reason for the delay as non-communication from the tax consultant. The Departmental Representative supported the CIT(A)'s decision. The ITAT found merit in the assessee's explanation for the delay and decided to condone it, directing a fresh hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 472711 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 01-10-2024
• Assessment Year: 2020-2021
• Appeal Filed On: 06-08-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S.RAMA RAO
• Keywords: Condonation of delay

Judgement Text

" आआआआ आआआआआआ आआआआआआ, आआआआआआआआ आआआ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.745/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2020-21) Rajanarendar Katukojwala, Hyderabad. PAN: AZMPK2357B Vs. Income Tax Officer, Ward-1, Warangal. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri S.Rama Rao, Advocate रधजस् व द्वधरध/Revenue by:: Shri Kumar Aditya, Sr-DR सुिवधई की तधरीख/Date of hearing: 01/10/2024 घोर्णध की तधरीख/Pronouncement: 01/10/2024 आदेश/ORDER PER PRAKASH CHAND YADAV, J.M: The present appeal of the assessee is arising from the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC),Delhi (Ld. CIT(A)) dated 29.06.2024 having DIN No.ITBA/NFAC/S/250/2024-25/1066241552(1) and relates to Assessment Year 2021-22. 2. In this case, the Ld. CIT(A) has dismissed the appeal of the assessee in limine without condoning the delay of 145 days. The Ld. CIT(A) was of the view that the assessee is not serious in perusing the tax matter and hence ITA No.745/Hyd/2024 2 the appeal of the assessee is not maintainable. The Ld. CIT(A) has also not appreciated the grounds raised by the assessee in respect of the explanation for condonation of delay. 3. At the outset, the learned counsel for the assessee prayed that the matter may kindly be restored to the file of Ld. CIT(A) for fresh adjudication and the delay happened before the Ld. CIT(A) may kindly be condoned. 4. The Ld. DR relied upon the orders of authorities below. 5. We have considered the rival submissions and perused the material available on record. We observe that in this case the assessee has filed an application, praying the condonation of delay of 145 days. On perusal of the order of Ld CIT(A)( page 2) it is clear that the assessee has explained the cause of delay, we note that due to the non-communication from the tax consultant of the assessee, the delay has occurred. It is further observed that the assessee has duly explained that the erstwhile C.A.(tax consultant) has filled his contact details with the Assessing Officer and hence all the communication from the department has gone to the tax consultant, who in turn failed to communicate the same to the assessee. Considering the totality of the facts and circumstances, we hereby condone the delay of 145 days happened before the Ld. CIT(A) and direct the Ld. CIT(A) to decide the matter afresh after affording a reasonable opportunity ITA No.745/Hyd/2024 3 to the assessee. We further observe that in Form 35, it has been categorically mentioned that the notice of hearing of appeal shall be served via postal method instead of e-mail. It is ordered accordingly the office of the CIT(A) would serve the notice of hearing via all means, including postal correspondence. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 1st Oct., 2024. Sd/- Sd/- (MADHUSUDAN SAWDIA) (PRAKASH CHAND YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER Hyderabad. Dated: 01.10.2024. * Reddy gp ITA No.745/Hyd/2024 4 Copy of the Order forwarded to : 1. Rajanarender Katukojwala, 3-1-17/1, Kakatiya Colony, Hanamkonda, Warangal-506001 2. ITO, Ward-1, Warangal. 3. Pr.CIT, Hyderabad. 4. DR, ITAT, Hyderabad. 5. Guard file. BY ORDER, "