V. Dayakar Rao, Hyderabad v. ITO Ward-9(1), Hyderabad

ITA 1270/HYD/2010 | 2003-2004
Pronouncement Date: 21-01-2011 | Result: Partly Allowed

Appeal Details

RSA Number 127022514 RSA 2010
Assessee PAN ADDPV9880H
Bench Hyderabad
Appeal Number ITA 1270/HYD/2010
Duration Of Justice 3 month(s) 17 day(s)
Appellant V. Dayakar Rao, Hyderabad
Respondent ITO Ward-9(1), Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 21-01-2011
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted SMC
Tribunal Order Date 21-01-2011
Assessment Year 2003-2004
Appeal Filed On 04-10-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B ' HYDERABAD BEFORE SHRI G.C.GUPTA VICE PRESIDENT AND SHRI CHANDRA POOJARI ACCOUNTANT MEMBER ITA NO.1269/HYD/10 : ASSTT . YEAR 2003-04 ITA NO.1270/HYD/10 : ASSTT. YEAR 2003-04 SHRI V.DAYAKAR RAO HYDERABAD ( PAN ADDPV 9880 H ) V/S. INCOME-TAX OFFICER WARD 9(1) HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.RAMA RAO RESPONDENT BY : SHRI K.E.SUNIL BABU O R D E R PER G.C.GUPTA VICE PRESIDENT: THESE TWO APPEALS BY THE ASSESSEE ONE ARISING OUT OF OR DER OF ASSESSMENT AND THE OTHER ARISING OUT OF ORDER IMPOSING PE NALTY UNDER S.271(1)(C) OF THE ACT FOR THE ASSESSMENT YEAR 2003-04 A RE DIRECTED AGAINST SEPARATE ORDERS OF THE COMMISSIONER OF INCOME-TAX(APPEA LS). SINCE A COMMON ISSUE IS INVOLVED IN BOTH THE APPEALS THESE ARE B EING DISPOSED OFF WITH THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. THE MAIN ISSUE INVOLVED IN THE GROUNDS RAISED BY T HE ASSESSEE IN BOTH THESE APPEALS IS THAT THE CIT(A) HAS ERRED IN NOT ADMITTING THE APPEALS FILED BY THE ASSESSEE AND THAT THE CIT(A) OUGHT TO HAV E CONSIDERED THE PETITIONS OF THE ASSESSEE FOR CONDONATION OF DELAY IN FIL ING THE APPEALS BEFORE HIM. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT T HERE WAS A DELAY OF 247 DAYS AND 62 DAYS IN FILING THE TWO APPEA LS BY THE ASSESSEE BEFORE THE CIT(A). THE ASSESSEE HAS FILED SEPARATE APPLICA TIONS REQUESTING FOR ITA NO.1269-1270./HYD/10 SHRI V.DAYAKAR RAO HYDERABAD 2 CONDONATION OF DELAY IN FILING THE APPEALS BEFORE THE CIT(A). THE ASSESSEE HAS EXPLAINED THAT THE DELAY WAS DUE TO THE FACT THAT DURING THE RELEVANT PERIOD THE ASSESSEE HAS FALLEN SICK SERIOUSLY DUE TO ACUTE D IABETES AND WAS NOT ABLE TO PERFORM ANY OF HIS ACTIVITIES. THE ASSESSEE HAS CONSULTED VARIOUS SPECIALIST DOCTORS AND COPIES OF THE MEDICAL PRESCRIPTIONS IN SUPPORT OF THE TREATMENT TAKEN BY THE ASSESSEE WERE FILED BEFORE THE C IT(A). THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT COPIES OF THE CONDONA TION APPLICATIONS FILED BEFORE THE CIT(A) ALONGWITH THE COP IES OF VARIOUS MEDICAL PRESCRIPTIONS ISSUED BY THE SPECIALIST DOCTORS ARE ALSO FI LED IN THE COMPILATION BEFORE THE TRIBUNAL. 4. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS OPPO SED THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. HE SUBM ITTED THAT THE ASSESSEE COULD NOT EXPLAIN THE INORDINATE DELAY IN FILIN G THE APPEALS BEFORE THE CIT(A). HE SUBMITTED THAT THE ASSESSEE WAS NOT HOSPIT ALIZED DURING THE RELEVANT PERIOD AND SHOULD HAVE TAKEN DUE CARE TO FIL E THE APPEALS BEFORE THE CIT(A) WITHIN LIMITATION PERIOD. HE RELIED ON THE O RDERS OF THE CIT(A). 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE HAVE P ERUSED THE ORDERS OF THE ASSESSING OFFICER AND THE CIT(A) AND COPIES O F THE PETITIONS REQUESTING FOR CONDONATION OF DELAY IN FILING THE APP EALS BEFORE THE CIT(A) ALONGWITH THE COPIES OF MEDICAL PRESCRIPTIONS ISSUED BY V ARIOUS SPECIALIST DOCTORS. IN THE FACTS OF THE CASE AND IN VIEW OF THE IL LNESS OF THE ASSESSEE DURING THE RELEVANT PERIOD EVIDENCED BY THE DOCUMENTS FILED IN SUPPORT THEREOF WE ARE OF THE CONSIDERED VIEW THAT IT SHALL B E IN THE INTERESTS OF JUSTICE TO CONDONE THE DELAY IN FILING THE APPEALS BEFO RE THE FIRST APPELLATE AUTHORITY. ACCORDINGLY WE SET ASIDE THE ORDERS OF THE CIT(A) AND RESTORE THESE MATTERS TO THE FILE OF THE CIT(A) WITH A DIRECTI ON TO CONDONE THE DELAY IN FILING THE APPEALS BY THE ASSESSEE BEFORE HIM AND PA SS DE NOVO APPELLATE ORDERS IN ACCORDANCE WITH LAW AFTER ALLOWING REASONABLE OPPORTUNITY OF ITA NO.1269-1270./HYD/10 SHRI V.DAYAKAR RAO HYDERABAD 3 HEARING TO BOTH THE PARTIES DULY DECIDING THE ISSUES BE FORE HIM ON MERITS THEREOF. WE DIRECT ACCORDINGLY. 6. IN THE RESULT BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 21.1.2011 SD/- SD/- (CHANDRA POOJARI) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 21.11.2011 COPY FORWARDED TO: 1. SHRI V.DAYAKAR RAO C/O. SHRI S.RAMA RAO ADVOCAT E FLAT NO.102 SHRIYAS RESIDENCY ROAD NO.9 HIMAYATNAGAR HYDERABAD. 2. INCOME TAX OFFICER WRDP-9(1) HYDERABAD 3. COMMISSIONER OF INCOME-TAX(APPEALS) VIJAYAWADA. 4. COMMISSIONER OF INCOME-TAX VIJAYAWADA 5. THE DEPARTMENTAL REPRESENTATIVE ITAT HYDERABAD. B.V.S