Smt.Venturi Padmavathi L/R of Late RAMAGOPAL VENTURI, Rajahmundry V. Income Tax Officer, Ward - 2(1), Rajahmundry

ITA 114/VIZ/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1875 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 29-05-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 19-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APARNA VILLURI
• Keywords: Opportunity of being heard
• Section: 147

Judgement Text

आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री द ु व्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बाला कृ ष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.114/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2018-19) Smt.Venturi Padmavathi L/R of Late Venturi Ramagopal D.No.78-2-16, Syamala Nagar Old Somalamma Street Rajahmundry [PAN : AIXPV3542M] Vs. Income Tax Officer Ward-2(1) Rajahmundry (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shri G.V.N.Hari, AR प्रत्यधथी की ओर से / Respondent by : Dr.Aparna Villuri, DR सुनवधई की तधरीख / Date of Hearing : 30.05.2024 घोर्णध की तधरीख/Date of Pronouncement : 31.05.2024 आदेश /O R D E R Per Shri Duvvuru RL Reddy, Judicial Member : This appeal is filed by Smt.Venturi Padmavathi, legal representative of (late) Shri Venturi Ramagopal (assessee), against the order of Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi, vide DIN & Order No. ITBA/NFAC/S/250/2023-24/1059986032(1) dated 22.01.2024, arising 2 I.T.A. No.114/Viz/2024, A.Y.2018-19 Smt.Venturi Padmavathi L/R of (Late Vemuri Ramagopal, Rajahmundry out of order passed u/s 147 of the Income Tax Act, 1961 (in short ‘Act’) dated 15.02.2023 for the Assessment Year (A.Y.) 2018-19. 2. Brief facts of the case are that the assessment in the case of the assessee was completed assessing the income of the assessee u/s 147/143(3) r.w.s. 144B of I.T.Act, 1961 at Rs.1,29,87,750/- and penalty proceeding u/s 270A and 271AAC(1) of the Act were initiated separately. 3. Aggrieved by the order of the AO, the assessee preferred an appeal before the CIT(A) and the Ld.CIT(A) dismissed the appeal of the assessee. 4. Aggrieved by the order of the Ld.CIT(A), the assessee preferred an appeal before the Tribunal by raising the following grounds : 1. The order passed by the Learned Commissioner of Income Tax (Appeals), NFAC is bad in law and is not pronounced based on facts; 2. The order passed by the Learned Commissioner of Income Tax (Appeals), NFAC is bad in law as the Principles of Natural Justice were not followed. 3. The Learned Commissioner of Income Tax (Appeals), NFAC erred in law in rejecting the Appeal merely on surmises and conjectures against the facts of the case; 4. The Learned Commissioner of Income Tax (Appeals), NFAC should have appreciated the fact regarding the death of the Assessee and should have given an opportunity of being heard 5. Any other grounds that may be urged at the time of appeal. 3 I.T.A. No.114/Viz/2024, A.Y.2018-19 Smt.Venturi Padmavathi L/R of (Late Vemuri Ramagopal, Rajahmundry 4. The only contention of the Ld.AR is that the Ld.CIT(A) is not justified in dismissing the appeal of the assessee ex-parte without appreciating the fact regarding the death of the assessee on 05.01.2024, during the course of appellate proceedings. He further submitted that non-compliance to the notices was neither intentional nor deliberate, but due to the death of the assessee. He, therefore, pleaded for an opportunity of being heard before the Ld.CIT(A) in the interest of justice. 5. Per contra, the Ld.DR submitted that the Ld.CIT(A) is justified in dismissing the appeal of the assessee due to non-compliance of the assessee or his legal heir. The Ld.DR therefore, pleaded to uphold the order passed by the Ld.CIT(A) and dismiss the appeal of the assessee. 6. We have heard both the parties, perused the material available on record, death certificate and family member certificate issued by the Govt. of Andhra Pradesh. In the instant case, assessment in the case of the assessee was completed assessing the income of the assessee u/s 147/143(3) r.w.s. 144B of I.T.Act, 1961 at Rs.1,29,87,750/-. On appeal before the CIT(A), the Ld.CIT(A) dismissed the appeal of the assessee ex- parte due to non compliance. As contended by the Ld.AR that the Ld.CIT(A) did not appreciate the fact regarding death of the assessee and passed order, which is bad in law and therefore, pleaded for one more 4 I.T.A. No.114/Viz/2024, A.Y.2018-19 Smt.Venturi Padmavathi L/R of (Late Vemuri Ramagopal, Rajahmundry opportunity to present his case. Keeping in view the aforesaid facts and circumstances of the case and in order to meet the principles of natural justice, we are inclined to remit the matter back to the file of the Ld.CIT(A) with a direction to afford an opportunity of being heard to the assessee/legal heir. The assessee is also directed to adhere to the notices issued by the revenue authorities and cooperate during the proceedings. 7. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 31 st May, 2024. Sd/- Sd/- (एस बाला कृ ष्णन) (द ु व्वूरु आर.एल रेड्डी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) लेखा सदस्य/ACCOUNTANT MEMBER न्याधयक सदस्य/JUDICIAL MEMBER Dated : 31.05.2024 L.Rama, SPS 5 I.T.A. No.114/Viz/2024, A.Y.2018-19 Smt.Venturi Padmavathi L/R of (Late Vemuri Ramagopal, Rajahmundry आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessee– Smt.Venturi Padmavathi, L/R of Late Venturi Ramagopal, D.No.78-2-16, Syamala Nagar, Old Somalamma Street, Rajahmundry 2. रधजस्व/The Revenue – The Income Tax Officer, Ward-2(1), Aayakar Bhavan, Kambala Cheruvu, Veerabhadrapuram, Rajahmundry 3. The Principal Commissioner of Income Tax, Rajahmundry 4. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम / DR,ITAT, Visakhapatnam 5..गधर्ा फ़धईल / Guard file आदेशधनुसधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam