VOITH TURBO PRIVATE LIMITED,HYDERABAD V. DCIT., CIRCLE-8(1), HYDERABAD

ITA 777/HYD/2024

AI Insights

The case involves Voith Turbo (P) Ltd, Hyderabad, which appealed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Year 2022-23. The CIT(A) had dismissed the appeal due to the absence of a condonation petition for the delay in filing the appeal. The Tribunal found that the assessee's case was not heard on merits and directed the CIT(A) to decide on the condonation petition sympathetically and thereafter decide the appeal on merits.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 29839 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 09-10-2024
• Assessment Year: 2022-2023
• Appeal Filed On: 13-08-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JEEVAN LAL LAVIDIYA
• Keywords: Set aside; Principle of natural justice

Judgement Text

" आयकर अपीलीय अिधकरण, हैदराबाद पीठ मŐ IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” , HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNANT MEMBER ITA No.777/Hyd/2024 Assessment Year: 2022-23 Voith Turbo (P) Ltd Hyderabad PAN : AAACV7260L Vs. Dy. Commissioner of Income Tax, Circle 8(1) Hyderabad (Appellant) (Respondent) Assessee by: N O N E Revenue by: Shri Jeevan Lal Lavidiya, CIT-DR. Date of hearing: 09.10.2024 Date of pronouncement: 14.10.2024 O R D E R PER MADHUSUDAN SAWDIA, A.M.: This appeal is filed by Voith Turbo Private Ltd, Hyderabad (“the assessee”), feeling aggrieved by the order passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), dated 04.07.2024 for the A.Y. 2022-23. 2. At the outset, it is seen that an adjournment petition have been filed by the assessee. However, we found from the records that the Ld. CIT(A) has dismissed the appeal of the assessee without condoning the delay in filing of the appeal due to absence 2 ITA No.777/Hyd/2024 of condonation petition. Therefore, the case of the assessee could not be heard on merits before the Ld. CIT(A). Hence without considering the adjournment petition filed by the assessee, the present matter is being heard in absence of the assessee. 3. Ld. DR placed heavy reliance on the order of the Ld. CIT(A) and submitted that Ld. CIT(A) has rightly dismissed the appeal as the assessee failed to file condonation petition in support of delay in filing the appeal. Therefore, he requested to upheld the order of the Ld. CIT(A). 4. We have heard the Ld. DR and also gone through the record in the light of the submissions made. It could be seen from the orders of the Ld. CIT(A) that the assessee failed to file condonation petition in support of delay in filing the appeal before the Ld. CIT(A), as a result the Ld. CIT(A) dismissed the appeal of the assessee. Therefore the assessee failed to substantiate their case by providing necessary documentary evidence, which resulted in passing the orders without consideration thereof. Hence the case of the assessee has not been heard on merits before the Ld. CIT(A). In the interest of natural justice, we are of the opinion that the case must be decided on merits. Therefore, we direct the assessee to file the condonation petition before the Ld. CIT(A) explaining the delay in filing the appeal. On filling of such condonation petition the Ld. CIT(A) is directed to decide on the condonation petition sympathetically and thereafter decide the appeal on merits. We 3 ITA No.777/Hyd/2024 also provide one last opportunity to the assessee to produce all the necessary documentary evidence in support of their contentions before the Ld. CIT(A) and get the matter disposed of on merits. Therefore, we set aside the impugned order and restore the issue to the file of the Ld. CIT(A) for passing a fresh order on merits after affording the opportunity of hearing to the assessee. Grounds of appeal are answered accordingly. 5. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the Open Court on 14th October, 2024. Sd/- Sd/- Sd/- Sd/- Sd/- Sd/- Sd/- (LALIET KUMAR) (MADHUSUDAN SAWDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated 14th October, 2024. pvv/SPS. Copy to: S.No Addresses 1 M/s. Voith Turbo (P) Ltd, PO Industrial Estate Nacharam, Hyderabad 500076 2 Dy. CIT, Circle 8(1) Hyderabad 3 Prl.CIT, Hyderabad. 4 DR, ITAT Hyderabad Benches 5 Guard File By Order "