KANTHA REDDY TEKULA ,HYDERABAD vs. INCOME TAX OFFICER, WARD-8(2), HYDERABAD

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-10, Hyderabad, dated 17/09/2018 for the Assessment Year 2011-12. 2. When this appeal is taken up for hearing, ld. counsel for the assessee has submitted that the ld.CIT(A) passed an exparte order and submitted that one more opportunity should be given to the assessee to substantiate his case before the ld.CIT(A). 3. On the other hand, ld. Departmental Representative strongly opposed the argument of the AR of the assessee and submitted that

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ld.CIT(A) has rightly considered the issue and dismissed the appeal of the assessee. 4. I have heard both the sides, perused the material available on record and gone through the orders of the authorities below. 5. In this case, according to the ld.CIT(A) there is a delay of 185 days. When it is pointed out, the assessee has refused to accept the delay and submitted that there are two orders with the similar names and submitted the order copy was received only on 05/09/2014. However, the assessee is not able to substantiate that he has received the order on 05/09/2014, therefore, ld.CIT(A) dismissed the appeal in limini on the ground that there is no sufficient cause explained by the assessee to condone the delay. This aspect is specifically pointed out to the ld. counsel for the assessee, he has submitted that he will file delay condonation application before the ld.CIT(A) by explaining the reasons for non-filing of the appeal in time and submitted that the appeal may be remitted back to ld.CIT(A). By considering the request made by the assessee, I am of the opinion that one more opportunity should be given to the assessee to substantiate his case before the ld.CIT(A). Accordingly, I set aside the order passed by the ld.CIT(A) and remit the matter back to the ld.CIT(A) to consider the appeal on merits after considering the delay condonation. It is also

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directed the assessee to file delay condonation application before the ld.CIT(A) and the ld.CIT(A) to consider the delay condonation and pass necessary orders in accordance with law. Thus, this appeal filed by the assessee is allowed for statistical purposes. 6. In the result, appeal filed by the assessee is allowed for statistical purposes. Order Pronounced in open Court on this 17th day of May, 2019. Sd/- (V. DURGA RAO) Judicial Member Dated: 17th May, 2019. vr/- Copy to: 1. The Assessee - Kantha Reddy Tekula, H.No. 4-7- 39/3/3, Sai Nagar, Attapur, Hyderabad. 2. The Revenue-ITO, Ward-8(2), Hyderabad. 3. The Pr.CIT -2, Hyderabad. 4. The CIT(A)-10, Hyderabad. 5. The D.R., Hyderabad. 6. Guard file. By order

Sr. Private Secretary, ITAT, Hyderabad.