IN INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES (SMC), HYDERABAD BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER I.T.A. No. 670/HYD/2016 Assessment Year: 2005-06 M/s. Shree Rudra Shakti Deputy Commissioner of Industries Pvt. Ltd., Vs Income Tax, (Earlier known as M/s. Circle-16(2), Mahendra Industries Pvt. Ltd.,) HYDERABAD HYDERABAD [PAN: AABCM3737C] (Appellant) (Respondent) For Assessee : Shri A.V. Raghu Ram, AR For Revenue : Shri K.E. Sunil Babu, DR Date of Hearing : 06-09-2016 Date of Pronouncement : 14-09-2016 ORDER This is appeal by Assessee against order of Commissioner of Income Tax (Appeals)-4, Hyderabad dated 10-02-2016. There is change of assessee s name from Mahendra Industries Pvt. Ltd., to Shree Rudra Shakti Industries Pvt. Ltd., vide fresh certificate of incorporation, consequent upon change of name, granted by Registrar of Companies on 3rd day of April, 2014. Hence, appeal is considered in name of Shree Rudra Shakti Industries Pvt. Ltd. 2. Assessee has raised following grounds in its appeal: 1. learned Commissioner of Income Tax (Appeals)-4, erred in dismissing appeal in limini without condoning delay of 130 days in filing appeal. :- 2 -: I.T.A. No. 670/Hyd/2016 2. On facts and in circumstances of case, ld. Commissioner of Income Tax Appeals erred in holding that there is no representation on 05.08.2015 on which date, Appellant has delivered to office of Commissioner (Appeals) two affidavits one of director and another of employee (supporting affidavit) seeking condonation of delay in filing appeal along with written submission as ld. Commissioner of Income Tax (Appeals) was said to be out on official meeting by her office. 3. ld. Commissioner of Income Tax (Appeals) further erred in holding that hearings were conducted subsequently on 27.01.2016, 29.01.2016 and 09.02.2016 in as much no notice was served on Appellant with respect to above notices. 4. On facts and in circumstances of case, order of Ld. Commissioner of Income Tax (Appeals) is passed in gross violation of principles of natural justice . 3. Briefly stated, assessment u/s. 143(3) of Income Tax Act [Act] was completed on assessee vide order dt. 24-12-2007, making certain disallowances u/s. 40(a)(ia) of Act. Assessee preferred appeal as early as on 16-06-2008. Ld. CIT(A) noticed that appeal was filed with delay of 130 (One Hundred and Thirty) days and since there is no condonation application on record, appeal was dismissed. However, vide para 5, Ld. CIT(A) also records that various notices u/s. 250 were issued on 20-07- 2015 and 14-01-2016 fixing appeals for hearing on 05-08-2015 and 27-01-2016 respectively. Since there is no response to notices nor any petition for condonation of delay, Ld. CIT(A) dismissed appeal by not condoning delay. 3.1. It was submitted that there was change in name of assessee, hence notices were not received by assessee and further, assessee did file affidavits for condonation of delay before :- 3 -: I.T.A. No. 670/Hyd/2016 Ld. CIT(A) on 05-08-2015 which was not considered by Ld. CIT(A). 4. Considering rival contentions and perusing documents on record, I am of opinion that due opportunity to assessee was not given by Ld. CIT(A). In fact change of name is not there on records of CIT(A) as well as appeal was filed way back in 16-06-2008. Considering facts on record, I am of opinion that another opportunity to assessee can be given for incorporating name change and serving proper notices. Ld. CIT(A) is also directed to take on record affidavits filed on 05-08-2015 along with prayer for condonation and consider issue on its merits. Therefore, I set aside order of CIT(A) and restore appeal to file of Ld. CIT(A) to consider it afresh, after giving due opportunity to assessee. 5. In result, appeal of assessee is allowed for statistical purposes. Order pronounced in open Court on 14th September, 2016 Sd/- (B. RAMAKOTAIAH) ACCOUNTANT MEMBER Hyderabad, Dated 14th September, 2016 TNMM :- 4 -: I.T.A. No. 670/Hyd/2016 Copy to : 1. M/s. Shree Rudra Shakti Industries Pvt. Ltd., (Earlier known as M/s. Mahendra Industries Pvt. Ltd.,) C/o. A.V. Raghu Ram, P. Vinod & M. Neelima Devi, Advocates, 610, Babukhan Estate, Basheerbagh, Hyderabad. 2. Deputy Commissioner of Income Tax, Circle-16(2), Hyderabad. 3. Commissioner of Income Tax(Appeals)-4, Hyderabad 4. Pr. Commissioner of Income Tax-4, Hyderabad. 5. D.R. ITAT, Hyderabad. 6. Guard File. M/s. Shree Rudra Shakti Industries Pvt. Ltd. (Earlier known as M/s. Mahendra Industries Pvt. Ltd.) v. Deputy Commissioner of Income-tax, Circle-16(2), Hyderabad