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Income Tax Appellate Tribunal, HYDERABAD BENCHES “B”: HYDERABAD
Before: SHRI LAXMI PRASAD SAHU & SHRI K. NARASIMHA CHARY
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos. 2095, 2096 & 2097/H/2018 Assessment Years: 2004-05, 2005-06 & 2007-07 Karim Nawaz Alladin, Vs. Asst. Commissioner of Hyderabad. Income-tax, Circle – 14(1), PAN – AAACU 3999B Hyderabad. (Appellant) (Respondent) Assessee by: Shri K.C. Devdas Revenue by: Shri Rohit Mujumdar Date of hearing: 07/03/2022 Date of pronouncement: 08/03/2022
O R D E R PER BENCH: These three appeals filed by the assessee for AYs 2004-05, 2005-06 & 2007-08 are directed against CIT(A) - 6, Hyderabad’s separate orders, all dated 21/08/2018 involving proceedings u/s 143(3) rws 254 of the Income Tax Act, 1961 ; in short “the Act”.
Briefly, the facts of the case are that against the consequential order passed by the AO, dated 29/12/2007
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for the impugned AYs 2004-05, 2005-06 & 2006-07 the assessee preferred appeals before the CIT(A) with a delay of 1 day. The CIT(A) dismissed the appeals in-limine by holding that the assessee failed to file formal petition for condonation of delay and affidavit along with supporting documentary evidences to demonstrate that there was sufficient cause for the said delay in filing the appeals within the meaning of section 249(3) of the Act.
In the course of hearing, it was pointed out by the learned counsel of the assessee that the learned CIT(A) had dismissed the appeals of the assessee inlimine without condoning the delay of one day in filing the appeals. Therefore, it would be in the interest of justice, the matter may be restored to his file for deciding various grounds of appeal on merits. The ld. AR undertook to produce all the relevant documents to substantiate assessee’s case before the CIT(A). The learned DR agreed with the aforesaid statement of the learned AR.
We have considered the facts of the case and the request made by the learned AR. We are of the view that interest of justice will be served if the matters are restored to the file of first appellate authority for deciding various grounds of appeal of the assessee on merits by condoning the 1 day delay in filing the appeals by the assessee. Accordingly, the CIT(A) is directed to afford opportunity of
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being heard to the assessee and thereafter decide the appeals on merits. We direct the assessee to appear before CIT(A) with all the relevant evidences; at its own risk and responsibility to be followed by three effective opportunities of hearing.
In the result, appeals of the assessee are treated as allowed for statistical purposes in above terms. A copy of this common order be placed in the respective case files. Pronounced in the open court on 8th March, 2022.
Sd/- Sd/- (K. NARASIMHA CHARY) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER
Hyderabad, Dated: 8th March, 2022. kv copy to : 1 Karim Nawaz Alladin, 8-2-584, Shangrila, Road No. 9, Banjara hills, Hyderabad. 2 ACIT, Circle – 14(1), IT towers, Masab Tank, Hyderabad. 3 CIT(A) – 6, Hyderabad 4 Pr. CIT – 6, Hyderabad. 5 ITAT, DR, Hyderabad 6 Guard File.
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S.No. Details Date 1 Draft dictated on 2 Draft placed before author Draft proposed & placed before the 3 Second Member Draft discussed/approved by Second 4 Member 5 Approved Draft comes to the Sr. PS/PS 6 Kept for pronouncement 7 File sent to Bench Clerk Date on which the file goes to Head 8 Clerk 9 Date on which file goes to A.R. 10 Date of Dispatch of order