VARSHA VISWANATH PROPERTIES PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-8(1), HYDERABAD

आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ मɅ
IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD BENCHES “A”, HYDERABAD

BEFORE
SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER
&
SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER
(Hybrid Hearing)
आ.अपी.सं / ITA No. 1144/Hyd/2024

(Ǔनधा[रण वष[ / Assessment Year: 2018-19)

Varsha Viswanath
Properties Private
Limited, Hyderabad.
[PAN : AAACV7381A]

Vs.
DCIT,
Central Circle-8(1),
Hyderabad.

अपीलाथȸ / Appellant
Ĥ× यथȸ / Respondent

Ǔनधा[ǐरती ɮवारा/Assessee by:
Shri S. Rama Rao, AR
राजè व ɮवारा/Revenue by:
Shri Srinath Sadanala, Sr. AR

सुनवाई कȧ तारȣख/Date of hearing:
26/12/2024
घोषणा कȧ तारȣख/Pronouncement on:
17/01/2025

आदेश / ORDER
PER K. NARASIMHA CHARY, J.M:
Aggrieved by the order dated 09/08/2024 passed by the learned
Commissioner of Income Tax (Appeals), NaƟonal Faceless Appeal Centre, Delhi
Varsha Viswanath ProperƟes Private Limited
Page 2 of 4

(“Ld. CIT(A)”), in the case of Varsha Viswanath ProperƟes Private Limited (“the assessee”), assessee preferred this appeal.
2. It is noƟced from the record that there is a delay of 02 days in filing the appeal before the Tribunal. With respect to belated filing of the appeal, assessee filed a peƟƟon for condonaƟon of delay and explained the reason that the order of the learned CIT(A) was not served physically to the assessee and moreover, the death of the Chartered Accountant of the assessee- company also contributed to the belated filing of the appeal. On a perusal of the reasons advanced by the assessee for belated filing of the appeal, we are of the considered view that there is a sufficient and reasonable cause for belated filing of the appeal. Therefore, we hereby condone the delay and proceed to adjudicate the appeal on merits.
3. At the outset, learned AR submiƩed that the Chartered Accountant
(“CA”), who preferred the appeal before the learned CIT(A) on behalf of the assessee, was labouring under the cancer disease, undergoing treatment both at Chennai and Hyderabad during the Ɵme when the First Appeal was pending, and ulƟmately he passed away on 19/4/2024. Since the assessee was under the impression that the CA will take care of the appeal, and having not received any communicaƟon from him, could not conduct the appeal diligently and the assessee came to know of the fate of the appeal very belatedly. He submiƩed that precisely this is the reason for not entering appearance before the learned CIT(A) and also for the delay occurred in filing this appeal before the Tribunal.
4. He further submiƩed that it is only due to the ill health and ulƟmately death of the Chartered Accountant who was prosecuƟng the appeal on behalf of the assessee before the First Appellate Authority, the assessee remained in the dark without knowing the true picture, and as a maƩer of fact, the assessee does not stand to gain by allowing the appeal to be dismissed for Varsha Viswanath ProperƟes Private Limited
Page 3 of 4

default or decided ex-parte. Learned AR further submiƩed that in this appeal the assessee produced voluminous documents in support of the case of the assessee, and therefore, if an opportunity is granted to the assessee, the assessee would conduct the proceedings diligently before the learned CIT(A) and they get the appeal disposed of on merits.
5. Though the learned DR could not contradict the facts pleaded by the assessee in support of their prayer for seeking an opportunity to go before the learned CIT(A) to pursue the appeal directly, learned DR submiƩed that it cannot be said that sufficient opportunity was not granted to the assessee and as a maƩer of fact the record speaks for itself that the assessee had more than enough opportunity but failed to avail the same.
6. We have gone through the record in the light of the submissions made on either side. The affidavit filed in support of the contenƟons of the assessee to condone the delay before this Tribunal and also the absence of the assessee before the learned CIT(A) and also the death cerƟficate of the Chartered Accountant filed in support of such contenƟons lend any amount of support to the prayer of the assessee. Further, we are of the considered opinion that the assessee does not stand to gain by allowing the appeal to be dismissed for default or decided ex-parte. In these set of circumstances, we deem it just and proper to set-aside the impugned order and restored the appeal to the file of the learned CIT(A) to consider the maƩer on merits aŌer affording an opportunity to the assessee and to take a view according to the law. We hold and order so. Grounds of appeal are answered accordingly.
Varsha Viswanath ProperƟes Private Limited
Page 4 of 4

JUDICIAL MEMBER

Hyderabad, Dated: 17/01/2025
OKK