Gaddam Raja Rao, Medak V. Income Tax Officer, Ward-1, Sangareddy, Sangareddy

ITA 1271/Hyd/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0760 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 17-10-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 21-07-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NILANJAN DEY
• Assessee Lawyers: KIRAN
• Keywords: Opportunity of being heard
• Section: 143(3); 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B - SMC , HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 1271 /HYD/20 17 ASSESSMENT YEAR: 20 10 - 11 SRI GADDAM RAJA RAO, MEDAK. PAN: AIHPR 0468 C VS. INCOME TAX OFFICER, WARD - 1, SANGA REDDY. (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI KIRAN, AR REVENUE BY: SRI NILANJAN DEY, DR DATE OF HEARING: 17/10/2019 DATE OF PRONOUNCEMENT: 20 /1 2 /2019 ORDER PER A. MOHAN ALANKAMONY, AM.: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 2, HYDERABAD IN APPEAL NO. 0085/2013 - 14 DATED 2/11/2016 PASSED U/S. 144 R.W.S 143(3) & U/S. 250(6) OF THE ACT FOR THE ASSESSMENT YEAR 2010 - 11. 2 . THE ASSESSEE HAS RAISED 6 GROUNDS IN HI S APPEAL HOWEVER, THE CRUX OF THE ISSUE IS THAT THE LD. CIT (A) HAS ERRED IN CONFIRMING THE OR DER OF THE LD. AO WHO HA D PASSED A N EX - PARTE ORDER MA KING AN ADDITION OF R S. 16,80,770/ - TOWARDS THE UNEXPLAINED CASH DEPOSITED IN THE ASSESSEE S S B ACCOUNT . 2 3. THE BRIEF FACTS OF THE CASE ARE THAT T HE ASSESSEE IS AN INDIVIDUAL ENGAGED IN BUSINESS FILED HI S RETURN OF INCOME ON 31/5/2010 ADMITTING INCOME OF RS. 1,84,004/ - . THEREAFTER , THE CASE WAS TAKEN UP FOR SCRUTINY UNDER CASS AS THE ASSESSEE HAD DEPOSITED CASH IN HIS SB BANK ACCOUNT AMOUNTING TO RS. 16,80,770/ - . SI NCE, THE ASSESSEE HAD NEITHER APPEARED BEFORE THE LD. AO NOR SUBMITT ED EXPLANATION WITH COGENT EVIDENCE TOWARDS THE SO URCE OF S UCH CASH DEPOSIT THE LD. AO ADDED THE SAME TO HIS INCOME. ON APPEAL, THE LD. CI T (A) UPH ELD THE ORDER OF THE LD. A O BECAUSE EVEN BEFORE HIM NEITHER THE ASSESSEE NOR HIS REPRESENT ATIVE SUBMI TTED ANY EVIDENCE FOR THE SOURCE OF THE CASH DEPOSIT IN THE SB ACCOUNT OF THE ASSESSEE. 4. AT THE OUTSET, THE LD. AR REQUESTED THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF THE LD. AO IN ORDER TO PROVIDE THE ASSESSEE ONE MORE OPPORTUNITY OF BEING HE ARD. T HE LD. DR O N THE OTHER HAND VEHEMENTLY OP POSED TO THE SUBMISSIONS OF THE LD. AR. 5 . WE HAVE HE ARD THE RIVAL SUBMISSION S AND CAREFULLY THE MATERIALS ON RECORD AND WE DO NOT FIND MUCH STRENGTH IN THE ARGUMENTS ADVANCED BY THE LD. AR BECAUSE EVEN BEFORE U S AT TH IS STAGE THE ASSESSEE HAS NOT FURNISHED ANY EVIDENCE TO SUBSTANTIATE HIS CLAIM . HOWEV ER, IN THE INTEREST OF J USTICE, WE HEREBY REMIT THE MATTER BACK TO T HE FI LE OF THE LD. AO THEREBY P ROVIDING THE ASSESSEE WITH ONE MORE OPPORTUNITY OF BEING HEARD. AT THE SAME BREATH, WE CAUTION THE ASSESSEE TO PROMPTLY CO - 3 O PERATE BEFORE THE LD. R E VENUE AUTHORITIES IN ORDER TO EXPEDI ATE THEIR PROCEEDINGS FAIL ING WHICH THE LD. REVE NUE AU THORITIES SHALL BE AT LIBERTY TO PASS APPROPRIATE ORDERS IN ACCOR DANCE WITH M ERIT AND LAW BASED ON THE M ATERIALS ON RECORD. 6. IN THE RES ULT, THE AP PEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREINABOVE. PRONOUNCED IN THE OPEN COURT ON 20 TH DECEMBER , 2019. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 20 TH D ECEMBER , 2019 OKK COPY TO: - 1) GADDAM RAJA RAO, 4 - 93/2, MARKET ROAD, PATANCHERU, MEDAK DIST 502319. 2) INCOME TAX OFFICER, WARD - 1, SANGA REDDY. 3) THE CIT(A) - 2 , HYDERABAD 4) THE PR. CIT - 2 , HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE