Vensar Projects Limited , Hyderabad v. Income Tax Officer, Ward-17(3), Hyderabad

ITA 228/Hyd/2019 | 2014-2015
Pronouncement Date: 24-03-2021 | Result: Allowed

Appeal Details

RSA Number 22822514 RSA 2019
Assessee PAN AABCV5998G
Bench Hyderabad
Appeal Number ITA 228/Hyd/2019
Duration Of Justice 2 year(s) 1 month(s) 4 day(s)
Appellant Vensar Projects Limited , Hyderabad
Respondent Income Tax Officer, Ward-17(3), Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 24-03-2021
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB-B
Tribunal Order Date 24-03-2021
Date Of Final Hearing 22-03-2021
Next Hearing Date 22-03-2021
Last Hearing Date 12-07-2019
First Hearing Date 31-05-2019
Assessment Year 2014-2015
Appeal Filed On 19-02-2019
Judgment Text
ITA NO.228 OF 2019 VEN SOR PROJECTS LTD HYDERABAD. PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH HYDERABAD (THROUGH VIDEO CONFERENCING) BEFORE SMT. P. MADHAVI DEVI JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER ITA NO.228/HYD/2019 ASSESSMENT YEAR: 2014-15 VENSAR PROJECTS LTD HYDERABAD PAN:AABCV5998G VS. INCOME TAX OFFICER WARD 17(3) HYDERABAD (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI T. CHAITANYA KUMAR REVENUE BY : SRI ROHIT MUJUMDAR DR DATE OF HEARING: 22/03/2021 DATE OF PRONOUNCEMENT: 24/03/2021 ORDER PER SMT. P. MADHAVI DEVI J.M. THIS IS ASSESSEES APPEAL FOR THE A.Y 2014-15 AGAIN ST THE ORDER OF THE CIT (A)-5 HYDERABAD DATED 16.02. 2018. 2. AT THE OUTSET IT IS SEEN THAT THERE IS A DELAY OF 308 DAYS IN FILING OF THE APPEAL BEFORE THE TRIBUNAL. T HE ASSESSEE HAS FILED AN APPLICATION FOR CONDONATION OF DELAY STATI NG AS UNDER: PETITION FOR CONDONING THE DELAY IN FILING THE APPEAL THE APPELLANT-COMPANY FILED RETURN OF INCOME FOR TH E A.Y.2014-15 ON 29.11 ;2014 DECLARING LOSS OF RS.39 328/-. THE CASE IS SELECTED FOR SCRUTINY AND THE ASSESSMEN T IS COMPLETED ON 30.12.2016 U/S 143(3) OF THE ACT DETERMINING THE TOTAL INCOME AT RS.64 85 363/-. THE ASSESSING OFFICER MADE VARIOUS ADDITIONS AND AGGRIE VED WITH THE SAID ASSESSMENT ORDER THE APPELLANT-COMPA NY HAS FILED AN APPEAL AND THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-5 HYDERABAD DISMISSED THE SAI D APPEAL EX-PARTE VIDE ORDER DATED 16.02.2018 ITA NO.228 OF 2019 VEN SOR PROJECTS LTD HYDERABAD. PAGE 2 OF 3 AGGRIEVED WITH THE SAID FIRST APPELLATE ORDER THE APPELLANT-COMPANY HAS COME IN SECOND APPEAL BEFORE THE HON'BLE TRIBUNAL FOR JUSTICE AND RELIEF. THE APPELLANT-COMPANY HUMBLY SUBMITS THAT THE APPELLANT-COMPANY WAS UNAWARE OF THE DISPOSAL OF FI RST APPEAL BY THE LEARNED CIT(APPEALS) AS IT IS NOT KNO WN ON WHOM THE SAID FIRST APPELLATE ORDER DATED 16.02.201 8 IS SERVED AND ALSO THE DATE OF SERVICE OF SUCH ORDER A ND THE APPELLANT-COMPANY HAS COME TO KNOW ABOUT THE FIRST APPELLATE ORDER DATED 16.02.2018 FROM THE OFFICE OF THE CIT(A) ONLY IN FEB 2019. ACCORDINGLY THE APPELLANT - COMPANY MENTIONED THE DATE OF ORDER ONLY AS DATE OF COMMUNICATION OF THE SAID ORDER IN FORM-36 I.E. 16.02.2018. THE APPELLANT-COMPANY OBTAINED A COPY F ROM THE OFFICE OF LEARNED CIT(APPEALS) FOR FILING THE S AME BEFORE THE HON'BLE TRIBUNAL ALONG WITH FORM36. THEREFORE THERE WAS A DELAY OF 308 DAYS IN FILING THE SAID SECOND A PPEAL BEFORE THE HON'BLE TRIBUNAL BASED ON THE DATE OF FI RST APPELLATE ORDER AS THE DATE OF COMMUNICATION. THE APPELLANT-COMPANY HUMBLY SUBMITS THAT IT HAS A GOOD CASE BOTH IN LAW AND ON THE FACTS AS THE MAJOR ISSU ES ARE COVERED IN FAVOUR OF THE ASSESSEE AS PER THE DECISI ONS OF HON'BLE TRIBUNAL. THE APPELLANT THEREFORE PRAYS THE HON'BLE TRIBUNAL KINDLY TO CONDONE THE DELAY OF 308 DAYS IN FILING THE SAID SECOND APPEAL BEFORE THE HON'BLE TRIBUNAL AS IT WAS UNINTE NTIONAL AND BEYOND THE CONTROL DUE TO THE ABOVE-EXPLAINED CIRCUMSTANCES; ADMIT THE APPEAL AND PASS APPROPRIAT E ORDERS. 3. THE LEARNED COUNSEL FOR THE ASSESSEE REITERATED THE SUBMISSIONS MADE IN THE PETITION WHILE THE LEARNED DR OPPOSED THE CONDONATION OF DELAY. HOWEVER WE ARE CONVINCED THAT THE DELAY CAUSED IS NOT DUE TO ANY REASON ATTRIBUTABLE TO THE ASSESSEE AND THAT IT IS NEITHER WILLFUL NOR WANTON. THEREFOR E WE ARE INCLINED TO CONDONE THE DELAY OF 308 DAYS. 4. FURTHER IT IS SEEN THAT THE ORDER OF THE CIT (A ) IS EX- PARTE THE ASSESSEE FOR NON-APPEARANCE OF THE ASSESS EE AND FOR NON-SUBMISSION OF ANY EVIDENCE TO CONTROVERT THE FI NDINGS OF THE AO. WE FIND THAT THE ASSESSEE HAS MADE WRITTEN SUBM ISSION ITA NO.228 OF 2019 VEN SOR PROJECTS LTD HYDERABAD. PAGE 3 OF 3 BEFORE THE CIT (A) BUT THE SAME WERE NOT VERIFIED B Y THE CIT (A). THEREFORE PURELY IN THE INTEREST OF JUSTICE THE A PPEAL IS SET ASIDE TO THE FILE OF THE CIT (A) FOR RE-CONSIDERATION IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A FAIR OPPORTUNITY OF HEARING. 5. IN THE RESULT ASSESSEES APPEAL IS TREATED AS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH MARCH 2021. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD DATED 24 TH MARCH 2021. VINODAN/SPS COPY TO: 1 SRI T. CHAITANYA KUMAR ADVOCATE FLAT NO.102 GO WRI APARTMENTS URDU LANE HIMAYATHNAGAR HYDERABAD 2 ITO WARD 17(3) HYDERABAD 3 CIT (A)-5 HYDERABAD 4 PR. CIT 5 HYDERABAD 5 THE DR ITAT HYDERABAD 6 GUARD FILE BY ORDER