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Income Tax Appellate Tribunal, HYDERABAD
Before: SHRI A. MOHAN ALANKAMONY
IN THE INCOME TAX APPELLATE TRIBUNAL, HYDERABAD BENCH “A-SMC”, HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA Nos.539/Hyd/2019 Assessment Year: 2010-11 Koka Sai Kumar Yadav, Vs. Income Tax Officer, Hyderabad. Ward-7(2), PAN: BJSPK 7364 M Hyderabad. (Appellant) (Respondent)
ITA Nos.540/Hyd/2019 Assessment Year: 2010-11 Bhadraiah Koka, Vs. Income Tax Officer, Hyderabad. Ward-7(2), PAN: AEMPK 0034 Q Hyderabad. (Appellant) (Respondent)
ITA Nos.541/Hyd/2019 Assessment Year: 2010-11 Koka Vijayalakshmi, Vs. Income Tax Officer, Hyderabad. Ward-7(2), PAN: AFRPK 5771 N Hyderabad. (Appellant) (Respondent) Assessee by: Sri K.A. Sai Prasad Revenue by: Sri K. Ravi Kiran - DR Date of hearing: 20/11/2019 Date of pronouncement: 20/11/2019 ORDER The captioned three appeals are filed by the assessees against the orders of the Ld. CIT(A)-3, Hyderabad in appeal
Nos.0122, 0123 & 10057/ITO-7(2)/Hyd/CIT(A)-3/2017-18 dated 10th and 11th January, 2019 passed U/s. 143(3) r.w.s 147 & U/s. 250(6) of the Act for the A.Y. 2010-11. Since, all the three assessees are related to each other and the issues involved in the appeals are identical and interrelated wherein the Ld. CIT(A) had confirmed the order of the Ld. AO by passing ex-parte orders, these appeals are clubbed and heard together and disposed off by this consolidated order.
At the outset, Ld. AR submitted that there is a delay of 1 day in filing the appeals before the Tribunal. In this regard, the Ld. AR has filed a petition seeking condonation of delay wherein the reason for the delay in filing the appeals within the prescribed time limit was explained due to his pre-occupation. For reference, the relevant portion of the petition is extracted herein below:-
“Since, I was held up in arrangements and other related works in connection with the marriage of my daughter on 21/4/2019 the appeal papers could not be signed by me in time. The appeal papers were sent to my house for signature and the appeal was filed on 16th April, 2019. Thus, there was a delay of 1 day in filing this appeal.”
Considering the explanation submitted by the Ld. AR for the delay in filing the appeals which appears to be genuine and since the delay being not attributable due to the fault of the assessee, in the interest of justice, I hereby condone the delay in the filing the appeals before the Tribunal and proceed to hear the appeals on merits.
At the outset, Ld. AR submitted before us that the Ld. CIT (A) has passed ex-parte orders in all the three appeals without affording sufficient opportunities to the assessees of being heard. It was therefore pleaded that all the three appeals may be remitted back to the file of the Ld. CIT (A) for fresh consideration in order to provide one more opportunity to the assessees to pursue their appeals. The Ld. DR, on the other hand, vehemently opposed to the submissions of the Ld. AR and argued by stating that sufficient opportunities had been provided to the assessee however, on the given dates of hearing, neither the assessees nor their Representative appeared before the Ld. CIT (A). It was further submitted that the Ld. CIT (A) had no other option but to pass ex-parte order based on the materials available on record. Hence, it was pleaded that the orders passed by the Ld. CIT(A) does not call for any interference and appeal of the assessee may be dismissed.
I have heard the rival submissions and carefully perused the materials on record. On examining the facts of the case, I find merit in the submissions of the Ld. DR. The Ld. CIT (A) had posted the cases on several occasions. However, none appeared on behalf of the assessees before the CIT(A) on the dates of hearing. Therefore, the Ld. CIT (A) was left with no other option except to adjudicate the appeals ex-parte. In this situation, I do not find much strength in the arguments advanced by the ld. AR. However, considering the prayer of the Ld. AR, in the interest of justice, I hereby remit the matter back to the file of Ld. CIT
(A) in order to consider the appeals afresh on merits by providing one more opportunity to the assessees of being heard. At the same breath, I also hereby caution the assessees 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 order in accordance with law and merits based on the materials on the record. It is ordered accordingly.
In the result, appeals of the assessees are allowed for statistical purposes as indicated hereinabove.
Pronounced in the open Court on 20th November, 2019.
Sd/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER
Hyderabad, Dated: 20th November, 2019
OKK
Copy to:- 1) (i) Koka Sai Kumar Yadav (ii) Bhadraiah Koka, (iii) Koka Vijayalakshmi C/o. Ch. Parthasarathy & Co., 1-1-298/2/B/3, 1st Floor, Ashok Nagar, Hyderabad-020. 2) Income Tax Officer Ward-7(2), Hyderabad. 3) The CIT(A)-3, Hyderabad 4) The Pr. CIT-3, Hyderabad 5) The DR, ITAT, Hyderabad 6) Guard File