SATHYAVATH RAMAVATARAM,HYDERABAD vs. INCOME TAX OFFICER, WARD-4(1), HYDERABAD

In these appeals, the assessee is aggrieved by the order of the CIT (A) who dismissed the appeal because the assessee failed to file application for condonation of delay in filing of the appeal. The learned Counsel for the assessee submitted that on similar circumstances, this Tribunal in ITA Nos. 305 & 306/Hyd/2018 in the case of Shri Rama Sri Krishna Mudambi, Hyderabad has remitted the matter to the file of the CIT (A) with the liberty to the assessee to file application for condonation of delay and to dispose of such applications on merits. A copy of the said order is filed before us.

The learned DR was also heard. 4. Having regard to the facts, we deem it fit and proper to remit the appeals to the file of the CIT (A) with liberty to the assessee to file applications for condonation of delay within a period of two months from the date of this order and we direct the CIT (A) to dispose of such applications on merits after giving the assessee a fair opportunity of being heard. Thereafter, the CIT (A), if he deems fit to condone the delay, shall dispose of the appeals on merit. Accordingly, both the appeals of the assessee are treated as allowed for statistical purposes.

In the result assessee’s appeals are treated as allowed for statistical purposes. Order pronounced in the Open Court on 6th December, 2018. Sd/- Sd/- (S.Rifaur Rahman) (P. Madhavi Devi) Accountant Member Judicial Member Hyderabad, dated 6th December, 2018. Vinodan/sps