M.Visweswara Rao , Visakhapatnam v. The Income Tax Officer, Ward-3(3),, Visakhapatnam

ITA 120/VIZ/2019 | 2013-2014
Pronouncement Date: 14-11-2019 | Result: Allowed

Appeal Details

RSA Number 12025314 RSA 2019
Assessee PAN ABYPM1256D
Bench Visakhapatnam
Appeal Number ITA 120/VIZ/2019
Duration Of Justice 8 month(s) 1 day(s)
Appellant M.Visweswara Rao , Visakhapatnam
Respondent The Income Tax Officer, Ward-3(3),, Visakhapatnam
Appeal Type Income Tax Appeal
Pronouncement Date 14-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 14-11-2019
Last Hearing Date 26-04-2019
First Hearing Date 26-04-2019
Assessment Year 2013-2014
Appeal Filed On 13-03-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH VISAKHAPATNAM BEFORE SHRI V. DURGA RAO HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH HONBLE ACCOUNTANT MEMBER ITA NO. 12 0 / VIZ /201 9 (ASST. YEAR : 20 13 - 14 ) M. VISWESWARA RAO D.NO. 7 - 5 - 18/1 PLOT NO. 37 - A PANDURANGAPURAM VISAKHAPATNAM. V S . IT O WARD - 3 (1) VISAKHAPATNAM. PAN NO. A BYPM 1256 D (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C.R. HEMANTH KUMAR FC A DEPARTMENT BY : SHRI D. MANOJ KUMAR SR. DR DATE OF HEARING : 07 / 1 1 /201 9 . DATE OF PRONOUNCEMENT : 15 / 1 1 /201 9 . O R D E R PER V. DURGA RAO JUDICIAL MEMBER TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 6 HYDERABAD DATED 06 / 12 /201 8 FOR THE ASSESSMENT YEAR 20 13 - 14 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING LD. AR HAS SUBMITTED THAT THERE IS A DELAY OF 04 DAYS IN FILING THE APPEAL BEFORE THE LD. CIT(A) . THE ASSESSEE HAS NOT FILED ANY CONDONATION APPLICATION T HEREFORE LD. CIT(A) DISMISSED THE APPEAL IN LIMINI. THE LD.AR HAS FILED A CONDONATION APPLICATION BEFORE THIS TRIBUNAL 2 ITA NO. 120/VIZ/2019 ( M. VISWESWARA RAO ) AND SUBMITTED THAT DELAY MAY BE CONDONED AND ISSUE MAY BE SET ASIDE TO THE L D. CIT(A) TO ADJUDICATE THE APPEAL ON MERITS . 3 . ON THE OTHER HAND LD.DR STRONGLY SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. 4 . WE HAVE HEARD BOTH THE SIDES PERUSED THE MATERIAL AVAILABLE ON RECORD AND ORDERS OF THE AUTHORITIES BELOW. 5. WE FIND THAT THERE IS A DELAY OF 04 DAYS IN FILING THE APPEAL BEFORE TH E LD. CIT(A) . WE HAVE GONE THROUGH THE AFFIDAVIT FILED BY THE ASSESSEE AND FIND THAT THERE IS A SUFFICIENT CAUSE TO CONDONE THE DELAY OF 04 DAYS. ACCORDINGLY DELAY IS CONDONED. SO FAR AS MERITS OF THE CASE IS CONCERNED LD. CIT(A) IS NOT ADJUD I CATED THE APPEAL O N MERITS THEREFORE WE DIRECT THE LD. CIT(A) TO ADJUDICATE THE APPEAL ON MERITS AFTER BEING GIVEN REASONABLE OPPORTUNITY TO THE ASSESSEE. THUS THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 6 . IN THE RESULT THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE ORDER PRONOUNCED IN OPEN COURT ON TH IS 1 5 T H DAY OF NOV . 201 9 . S D / - S D / - (D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 5 T H NOVEMBER 201 9 . 3 ITA NO. 120/VIZ/2019 ( M. VISWESWARA RAO ) VR/ - COPY TO: 1. THE ASSESSEE M. VISWESWARA RAO D.NO. 7 - 5 - 18/1 PLOT NO.37 - A PANDURANGAPURAM VISAKHAPATNAM. 2. THE REVENUE - ITO WARD - 3(1) VISAKHAPATNAM. 3. THE PR. CIT - 3 VISAKHAPATNAM. 4. THE CIT(A) - 6 HYDERABAD. 5. THE D.R . VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY ITAT VISAKHAPATNAM.