Votary Softech Solutions Private Limited, Hyderabad V. Dy. Commissioner of Income Tax , Circle-17(2), Hyderabad

ITA 1/Hyd/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1679 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-B
• Assessment Year: 2014-2015
• Appeal Filed On: 01-01-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: T CHAITANYA KUMAR
• Section: 143(3); 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B , HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.01/HYD/2018 A.Y. 2014 - 15 VOTARY SOFTECH SOLUTIONS PRIVATE LIMITED, HYDERABAD. PAN: AADCV 1424 F VS. DCIT, CIRCLE - 17(2), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI T. CHAITANYA KUMAR REVENUE BY: SHRI ROHIT MUJUMDAR, DR DATE OF HEARING: 22/06/2021 DATE OF PRONOUNCEMENT: 29 /06/2021 ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 5, HYDERABAD IN APPEAL NO. 0314/2016 - 17/CIT(A) - 5, DATED 26/10/2017 PASS ED U/S. 143(3) R.W.S 250(6) OF THE ACT FOR THE A.Y.: 201 4 - 15. 2. THE ASSESSEE HAS RAISED SIX GROUNDS IN ITS APPEAL AND THEY ARE EXTRACTED HEREIN BELOW FOR REFERENCE: - 1. THE ORDER OF THE LD. CIT(A) IS ERRONEOUS BOTH ON FACTS AND IN LAW. 2. THE LD. CIT(A) ERRED IN PASSING AN ORDER WITHOUT ANY OPPORTUNITY. 2 3. THE LD. CIT(A ) ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER IN DISALLOWING AN AMOUNT OF RS.24,96,304/ - WITHOUT CONSIDERING THE APPELLANT SUBMISSIONS. 4. THE LD. CIT(A) OUGHT TO HAVE CONSIDERED THE FACT THAT THE SAME EXPENDITURE WAS ALLOWED IN PREVIOUS YEAR. 5. THE LD. CIT(A) ERRED IN CONFIRMING THE ACTION OF THE A.O. IN DETERMINING THE TOTAL INCOME AT RS. 2,34,51,970/ - AS AGAINST THE INCOME ADMITTED OF RS. 2,09,55,670/ - . 6. ANY OTHER GROUND THAT MAY BE URGED AT THE TIME OF HEARING. 3. AT THE OUTSET, THE LD. AR SUBMITTED BEFORE US STATING THAT THE LD. CIT (A) HAS PASSED EX - PARTE ORDER WITHOUT PROVIDING PROPER OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. IT WAS THEREFORE PLEADED THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF THE LD CIT (A) IN ORDER TO PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD . LD. DR, ON THE OTHER HAND, VEHEMENTLY OPPOSED TO THE SUBMISSIONS OF THE LD. AR AND ARGUED THAT SUFFICIENT OPPORTUNITIES HAD BEEN PROVIDED TO THE ASSESSEE HOWEVER, ON THE GIVEN DATES OF HEARING, N EITHER THE ASSESSEE NOR ITS REPRESENTATIVE APPEARED BEFORE THE LD. CIT (A) EXCEPT FILING WRITTEN SUBMISSIONS . THEREFORE THE LD. CIT (A) HAD NO OTHER OPTION BUT TO PASS EX - PARTE ORDER BASED ON THE MATERIALS AVAILABLE ON RECORD. HENCE, IT WAS PLEADED THAT T HE ORDER PASSED BY THE LD. CIT(A) DOES NOT CALL FOR ANY INTERFERENCE. 3 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY PERUSED THE MATERIALS ON RECORD. ON EXAMINING THE FACTS OF THE CASE AND THE ORDER OF THE LD. CIT (A) , IT IS APPARENT THAT NONE APPE ARED ON BEHALF OF THE ASSESSEE BEFORE THE CIT(A) ON THE DATES OF HEARING. THEREFORE, THE LD. CIT (A) WAS LEFT WITH NO OTHER OPTION EXCEPT TO ADJUDICATE THE APPEAL EX - PARTE. IN THIS SITUATION, WE DO NOT FIND MUCH STRENGTH IN THE ARGUMENTS ADVANCED BY THE LD. AR. HOWEVER, CONSIDERING THE PRAYER OF THE LD. AR AS WELL AS THE ISSUES INVOLVED IN THE APPEAL, IN THE INTEREST OF JUSTICE, WE HEREBY REMIT THE MATTER BACK TO THE FILE OF LD. CIT (A) IN ORDER TO CONSIDER THE APPEAL AFRESH ON MERITS BY PROVIDING ONE MOR E OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. AT THE SAME BREATH, WE ALSO HEREBY CAUTION THE ASSESSEE TO PROMPTLY CO - OPERATE BEFORE THE LD. CIT (A) IN THE PROCEEDINGS FAILING WHICH THE LD. CIT (A) SHALL BE AT LIBERTY TO PASS APPROPRIATE ORDER IN ACCORDANCE WITH LAW AND MERITS BASED ON THE MATERIALS ON THE RECORD. IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREINABOVE. PRONOUNCED IN THE OPEN COURT ON THE 29 TH JUNE, 2021. SD/ - SD/ - (P. MADHAVI DEVI) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 29 TH JUNE, 2021 4 OKK COPY TO: - 1) VOTARY SOFT ECH SOLUTIONS PRIVATE LIMITED, C/O. T. CHAITANYA KUMAR, ADVOCATE FLAT NO. 102, GOWRI APTS, URDUHALL LANE, HIMAYATNAGAR, HYDERABAD. 2) DY. COMMISSIONER OF INCOME TAX, CIRCLE - 17(2), HYDERABAD. 3) THE CIT (A) - 5, HYDERABAD. 4) THE PR. CIT - 5, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE