BRIJKISHOR GHURKA,HYDERABAD vs. INCOME TAX OFFICER, WARD-10(1), HYDERABAD

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ITA 1786/HYD/2019Status: DisposedITAT Hyderabad16 July 2021AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matters to the file of the CIT(A) for deciding the grounds of appeal on merits. The CIT(A) was directed to condone the delay, afford a reasonable opportunity of being heard, and then decide the appeals.

What were the facts?

The assessee's appeals before the CIT(A) were dismissed in limine without condoning the delay and without providing an opportunity to be heard. The assessee contended that the CIT(A) decided the matters ex-parte without ascertaining the reasons for the delay.

What were the issues?

Whether the CIT(A) erred in dismissing the appeals without condoning the delay and without providing an opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 139(9)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES “B”: HYDERABAD

Before: SHRI SATBEER SINGH GODARA & SHRI LAXMI PRASAD SAHU

For Appellant: Shri K.C. Devdas
For Respondent: Shri Rohit Mujumdar
Hearing: 30/06/2021Pronounced: 19/07/2021

O R D E R PER L.P. SAHU, A.M.: Both these appeals filed by the assessee are directed against CIT(A) – 6, Hyderabad’s separate orders dated 31/10/2019 for AYs 2017-18 & 2018-19 involving proceedings u/s 139(9) of the Income Tax Act, 1961 ; in short “the Act”.

2.

In the grounds of appeal in both the appeals, the preliminary contention of the assessee is that the CIT(A)

:- 2 -: & 1786/Hyd/2019 Shri Brijkishor Ghurka, Hyd. has not condoned the delay in filing the appeals before him and decided the matter on merits and has not provided any opportunity to the assessee and without ascertaining the reasons for the delay occurred dismissed the appeals in limine.

3.

In the course of hearing, it was pointed out by the learned counsel of the assessee that the learned CIT(A) had decided the matters ex-parte without condoning the delay in filing the appeals before him and without ascertaining the reasons for the delay occurred. Therefore, it would be in the interest of justice, the matters may be restored to his file to represent assessee’s before him and for deciding various grounds of appeal

on merits. The learned DR agreed with the aforesaid statement of the learned AR.

4. We have considered the facts of the case and the request made by the learned AR. We are of the view that interest of justice will be served if the matter is restored to the file of first appellate authority for deciding various grounds of appeal of the assessee on merits. Accordingly, the CIT(A) is directed to condone the delay and afford reasonable opportunity of being heard to the assessee and thereafter decide the appeal on merits. We direct the assessee to appear before CIT(A) on or before 31st October, 2021 with all the relevant evidences; at his own risk and responsibility to be followed by three effective opportunities of hearing.

:- 3 -: & 1786/Hyd/2019 Shri Brijkishor Ghurka, Hyd.

5.

In the result, appeals of the assessee are treated as allowed for statistical purposes. A copy of this common order be placed in the respective files. Pronounced in the open court on 19th July, 2021.

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