Avva Sita Rama Rao, Vijayawada v. Dy. Commissioner of Income Tax , Central Circle-2(4), Hyderabad

ITA 1351/Hyd/2019 | 2015-2016
Pronouncement Date: 09-03-2021 | Result: Partly Allowed

Appeal Details

RSA Number 135122514 RSA 2019
Assessee PAN ABSPA6536E
Bench Hyderabad
Appeal Number ITA 1351/Hyd/2019
Duration Of Justice 1 year(s) 6 month(s) 11 day(s)
Appellant Avva Sita Rama Rao, Vijayawada
Respondent Dy. Commissioner of Income Tax , Central Circle-2(4), Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 09-03-2021
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted DB-A
Tribunal Order Date 09-03-2021
Last Hearing Date 02-03-2021
First Hearing Date 02-03-2021
Assessment Year 2015-2016
Appeal Filed On 27-08-2019
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER AND SHRI S. S. GODARA JUDICIAL MEMBER ITA NO.1345 TO 1351/HYD/2019 ASSESSMENT YEARS: 2009 - 10 TO 2015 - 16 AVVA SITA RAMA RAO VIJAYAWADA. PAN: ABSPA 6536 E VS. DCIT CENTRAL CIRCLE - 2(4) HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI M.V. PRASAD REVENUE BY: SMT. NIVEDITA BISWAS DR DATE OF HEARING: 02/03/2021 DATE OF PRONOUNCEMENT: 09 /03/2021 ORDER PER A. MOHAN ALANKAMONY A.M: ALL THE CAPTIONED APPEAL S ARE FILED BY THE ASSESSEE AGAINST THE ORDER S OF THE LD. CIT(A) - 12 HYDERABAD IN APPEAL NO S . 0230 0229 0224 0228 0227 0226 & 225/2016 - 17 DATED 19/02/2018 PASSED U/S. 144 R.W.S 153A AND U/S. 250(6) OF THE ACT FOR THE A.Y S 20 09 - 10 TO 2015 - 16 . 2 2. THE ASSESSEE HAS RAISED FOUR SIMILAR GROUNDS IN ALL ITS APPEAL S AND THEY ARE EXTRACTED HEREIN BELO W FOR REFERENCE: - (1) THE LD. CIT(A) IS ERRED IN FACTS AND LAW WHILE PASSING THE ORDER. (2) THE LD. CIT(A) MIGHT HAVE ADJUDICATED THE APPEAL BASED ON THE MERITS OF THE CASE RATHER THAN DISMISSING THE APPEAL. (3) WITHOUT PREJUDICE TO THE GROUNDS THE APPEL LANT PRAYS TO GIVE ANOTHER OPPORTUNITY OF BEING HEARD BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS). (4) THE APPELLANT MAY ADD ALTER OR MODIFY OR SUBSTITUTE ANY OTHER POINTS TO THE GROUNDS OF APPEAL AT ANY TIME BEFORE OR AT THE TIME OF HEARING OF THE AP PEAL. 3. AT THE OUTSET THE LD. AR SUBMITTED BEFORE US THAT THERE IS A DELAY OF 494 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL. IN THIS REGARD THE ASSESSEE HAD SUBMITTED AN AFFIDAVIT SEEKING CONDONATION OF DELAY WHEREIN THE REASONS FOR NOT FILING TH E APPEAL WITHIN THE PRESCRIBED TIME LIMIT WAS EXPLAINED. FOR REFERENCE THE RELEVANT PORTION FROM THE AFFIDAVIT IS EXTRACTED HEREIN BELOW: - 1. 2.. 3. THE APPEAL OUGHT TO HAVE BEEN FILED ON OR BEFORE 20/04/2018 I.E. 60 DAYS FROM THE DATE OF APPEAL ORDER. HOWEVER DUE TO LACK OF INTIMATION IN THE FORM OF SERVICE OF NOTICE AND ALSO THE PETITION ER IS IN JAIL FOR THE PERIOD FROM 22/05/2018 TO 17/10/2018 THE FILING OF APPEAL BEFORE THE HONBLE ITAT HYDERABAD HAS DELAYED FOR A PERIOD OF 496 DAYS (20/04/2018 TO 27/08/2019). 4. HENCE THE DELAY OF 496 DAYS IN FILING OF THE APPEAL BEFORE THE INCOME TAX APPELLATE TRIBUNAL WAS BEYOND THE CONTROL OF THE PETITIONER AND IS NEITHER INTENTIONAL NOR DELIBERATE. THEREFORE IT IS RESPECTFULLY PRAYED THAT THE DELAY OF 496 DAYS IN FILING THE APPEAL MAY KINDLY BE CONDONED IN THE IN THE INTEREST OF SUBSTANTIAL JUSTICE. 4. ON PERUSAL OF THE AFFIDAVIT FILED BY THE ASSESSEE WE FIND THAT THE DELAY OF 494 DAYS IN EACH OF THE ASSESSEES APPEAL FOR THE AYS 2009 - 10 TO 2015 - 16 HAS OCCURRED AS THE ASSESSEE WAS IN JAIL FOR QUITE SOME TIME 3 AND DUE TO NON - INTIMATION REGARDING THE SERVICE OF NOTICE. HENCE THE ASSESSEE COULD NOT SIGN THE APPEAL PAPERS IN TIME AND THEREFORE THERE WAS A DELAY OF 494 DAYS IN FILING THE APPEAL S FOR THE AYS 2009 - 10 TO 2015 - 16 BEFORE THE TRIBUNAL. CONSIDERING THE PRAYER OF THE ASSESSEE IN THE INTEREST OF JUSTICE WE HEREBY CONDONE THE DELAY OF 494 DAYS IN FILING THE APPEAL S FOR THE AYS 2009 - 10 TO 2015 - 16 BEFORE THE TRIBUNAL AND PROCEED TO ADJUDI CATE THE APPEAL S ON MERITS. 5. AT THE OUTSET DURING THE TIME OF HEARING OF THE APPEAL S THE LD. AR SUBMITTED BEFORE US THAT THE LD. AO HAD PASSED EX - PARTE ORDER S U/S. 144 R.W.S 153A OF THE ACT WITHOUT PROVIDING PROPER OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. THE LD. AR FURTHER SUBMITTED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE LD. A.O. DUE TO PERSONAL CONSTRAINS. IT WAS FURTHER SUBMITTED THAT ON APPEAL THE LD. CIT(A) HAD ALSO DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE WITHOUT PROVIDING PROP ER OPPORTUNITY TO THE ASSESSEE OF BEING HEARD . IT WAS THEREFORE PLEADED THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF THE LD. CIT (A) SO THAT THE ASSESSEE CAN PURSUE THE APPEAL EFFECTIVELY OTHERWISE GREAT INJUSTICE WILL BE INFLICTED ON THE ASSESSEE . LD. DR ON THE OTHER HAND OBJECTED TO THE SUBMISSIONS OF THE LD. AR AND ARGUED THAT SUFFICIENT OPPORTUNITIES HAD BEEN PROVIDED TO THE ASSESSEE HOWEVER ON THE GIVEN DATES OF HEARING NEITHER THE ASSESSEE NOR ITS REPRESENTATIVE APPEARED BEFORE THE LD. AO AND BEFORE THE LD. CIT (A). UNDER THESE CIRCUMSTANCES THE LD. REVENUE 4 AUTHORITIES HAD NO OTHER OPTION BUT TO PASS EX - PARTE ORDERS ON MERITS BASED ON THE MATERIALS AVAILABLE ON RECORD. HENCE IT WAS PLEADED THAT THE ORDERS PASSED BY THE LD. REVENUE AUTHO RITIES DO NOT CALL FOR ANY INTERFERENCE AND THE APPEAL S OF THE ASSESSEE MAY BE DISMISSED. 6. AFTER HEARING THE RIVAL SUBMISSIONS AND CAREFULLY PERUSING THE MATERIALS ON RECORD WE DO NOT FIND MERIT IN THE ARGUMENTS ADVANCED BY THE LD. AR. THE LD. CIT(A) A ND THE LD. A.O. HAD PROVIDED SUFFICIENT OPPORTUNITIES TO THE ASSESSEE OF BEING HEARD BUT AT THE TIME OF HEARING NEITHER THE ASSESSEE NOR HI S REPRESENTATIVE APPEARED BEFORE THE LD. REVENUE AUTHORITIES AND THEREFORE THEY WERE LEFT WITH NO OTHER OPTION EXC EPT TO PASS EX - PARTE ORDERS BASED ON THE MATERIALS BEFORE THEM. HOWEVER CONSIDERING PRAYER OF THE ASSESSEE AND THE ISSUES INVOLVED IN THE APPEAL IN THE INTEREST OF JUSTICE WE HEREBY REMIT THE ENTIRE MATTER BACK TO THE FILE OF THE LD. CIT(A) FOR DE - NOVO CONSIDERATION. AT THE SAME BREATH WE ALSO HEREBY CAUTION THE ASSESSEE AND HIS REPRESENTATIVE TO PROMPTLY CO - OPERATE BEFORE THE LD. CIT(A) IN THE PROCEEDINGS FAILING WHICH THE LD. CIT(A) SHALL BE AT LIBERTY TO PASS APPROPRIATE ORDERS IN ACCORDANCE WITH LAW AND MERITS BASED ON THE MATERIALS ON THE RECORD. IT IS ORDERED ACCORDINGLY. 7. IN THE RESULT ALL THE APPEAL S OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREIN ABOVE. 5 PRONOUNCED IN THE OPEN COURT ON THE 09 TH OF MARCH 2021. SD/ - SD/ - (S.S. GODARA) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD DATED: 09 TH MARCH 2021 OKK COPY TO: - 1) SRI AVVA SITA RAMA RAO C/O. M.V. PRASAD CHARTERED ACCOUNTANT D.NO. 60 - 7 - 13 4 TH LINE SIDDHARTHA NAGAR VIJAYAWADA 520010. 2) THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 2(4) 6 TH FLOOR AAYAKAR BHAVAN BASHEER BAGH HYDERABAD 500029. 3) THE COMM ISSIONER OF INCOME TAX (APPEALS) - 12 HYDERABAD. 4) THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) HYDERABAD. 5) THE DR ITAT HYDERABAD 6) GUARD FILE