MALLESH YADAV POTHRABOINA,HYDERABAD vs. INCOME TAX OFFICER, WARD-10(5), HYDERABAD

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ITA 102/HYD/2019Status: DisposedITAT Hyderabad04 February 2021AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) did not provide an adequate opportunity to the taxpayer before declining to condone the delay. Therefore, the case was remitted back to the CIT(A) for adjudication on the condonation aspect and merits.

What were the facts?

The CIT(A) passed an ex-parte order without condoning a 136-day delay in filing the appeal. The assessee had not filed a condonation petition before the CIT(A).

What were the issues?

Whether the CIT(A) erred by passing an ex-parte order without affording adequate opportunity to the assessee for condoning the delay in filing the appeal.

AI-generated summary — verify with the full judgment below

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

Before: SHRI S.S.GODARA & SHRI LAXMI PRASAD SAHU

O R D E R PER BENCH :

This assessee’s appeal for AY.2015-16 arises from the CIT(A)-6, Hyderabad’s order dated 16-11-2018 passed in appeal No.10024/2018-19/A3/CIT(A)-6. Heard both the parties. Case file perused.

2.

With the able assistance coming from the assessee as well as the Revenue side, we notice during the course of hearing that the CIT(A) has passed his lower appellate order; ex-parte, and that too without condoning 136 days delay in filing.

3.

Mr. Pandey at this stage took us to the lower appellate discussion that the assessee had not even filed its corresponding condonation petition before the CIT(A). Prima- facie, Mr.Pandey’s assertion appears to be correct. The fact, however, remains that before declining to condone the impugned delay, the CIT(A) does not seem to have afforded adequate opportunity to the taxpayer. Hence, we deem it proper in this factual backdrop that the assessee’s instant appeal deserves to be remitted to the CIT(A) for his appropriate adjudication for condonation aspect as well as on merits.

4.

It is further made clear that the assessee shall now appear before the CIT(A) on or before 30-06-2021 and thereafter, he shall be afforded three effective opportunities of hearing for explaining the impugned delay; if any, followed by the corresponding adjudication on merits at its own risk and responsibility.

5.

This assessee’s appeal is allowed for statistical purposes in above terms.

Order pronounced in the open court on 4th February, 2021

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