Anil Kumar Jain , Hyderabad V. Income Tax Officer, Ward-7(3), Hyderabad

ITA 1273/Hyd/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7033 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-A
• Assessment Year: 2016-2017
• Appeal Filed On: 13-08-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: DARSHAN
• Keywords: Opportunity of being heard
• Section: 143(3); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A - SMC, HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.1273/HYD/2019 ASSESSMENT YEAR: 2016 - 17 ANIL KUMAR JAIN, 15 - 8 - 285, BEGUM BAZAR, GOSHAMAHAL, HYDERABAD - 500012. PAN: AESPG 9492 A VS. INCOME TAX OFFICER, WARD - 7(3), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI DARSHAN, AR REVENUE BY: SRI ARAVINDAKSHAN, DR DATE OF HEARING: 15/10/2019 DATE OF PRONOUNCEMENT: 15 /10/2019 ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 3, HYDERABAD IN APPEAL NO. 10203/ITO - 7(3)/HYD/CIT(A) - 3/2018 - 19, DATED 20/05/2019 PASSED U/S. 143(3) & U/S. 250(6) OF THE ACT FOR THE A.Y. 2016 - 17. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS IN THE APPEA L : - (I) THE LD. CIT(A) ERRED IN FACTS AND LAW WHILE PASSING THE ORDER U/S. 250 OF THE IT ACT, 1961. (II) THE LD. CIT(A) ERRED IN PASSING THE ORDER EX - PARTE WITHOUT CONSIDERING THAT A LETTER SEEKING ADJOURNMENT OF TH E HEARING POSTED ON 13/5/2019 WAS FILED ON 10/5/2019 WHICH IS DULY ACKNOWLEDGED BY THE OFFICER OF LD. CIT(A). 2 (III) THE LD. CIT(A) ERRED IN NOT REPOSTING THE CASE THEREBY NOT GIVING REASONABLE OPPORTUNITY OF BEING HEARD EVEN THOUGH THE ASSESSEE HAD REQUEST ED TO ADJOURN THE HEARING POSTED WELL IN ADVANCE. (IV) THE LD. CIT(A) ERRED IN IGNORING THAT THE SOURCES OF CASH DEPOSITS WERE EXPLAINED TO A.O. BY THE ASSESSEE ALONG WITH THE DOCUMENTARY EVIDENCES (IE., RETURN OF INCOME AND COMPUTATION OF THE PERSON FROM WHOM AMOUNT WAS RECEIVED) AND THEREFORE THE ADDITION MADE BY THE A.O. OUGHT TO HAVE BEEN DELETED BY THE LD. CIT(A). (V) FOR THESE AND OTHER GROUNDS WHICH MAY BE RAISED DURING OR BEFORE THE APPEAL, IT IS PRAYED THAT THE RELIEF BE GRANTED. 3. AT THE OUTSET, THE LD. AR SUBMITTED BEFORE ME THAT THE LD. CIT (A) HAS PASSED AN EX - PART E ORDER WITHOUT PROVIDING AN 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 TO PURSUE THE APPEAL. THE LD DR ON THE OTHER HAND STRONGLY OPPOSED TO THE SUBMISSION OF THE LD. AR. 4. I HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY PERUSED THE MATERIALS ON RECORD. ON PERUSING THE ORDER OF THE LD. CIT (A), IT IS APPARENT THAT ON THE DATE OF HEARING , NEITHER THE ASSESSEE NOR HIS COUNSEL APPEARED BEFORE THE LD. CIT (A). THEREFORE, THE LD. CIT (A) WAS RIGHT IN HIS R EAL M TO ADJUDICATE THE APPEAL EX - PARTE ON MERITS BASED ON THE MATERIALS ON RECORD. IN THIS SITUATION I DO NOT FIND MUCH STRENGTH IN THE ARGUMENTS ADVANCED BY THE LD. AR. HOWEVER, CONSIDERING THE PRAYER OF THE LD. AR, IN THE INTEREST OF JUSTICE, I HEREBY REMIT THE MATTER BACK TO THE FILE OF LD. CIT (A) IN ORDER TO CONSIDER THE AP PEAL AFRESH BY PROVIDING ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. AT THE 3 SAME BREATH I 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 A PPROPRIATE ORDER IN ACCORDANCE WITH MERITS AND LAW BASED ON THE MATERIALS ON THE RECORD. IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREINABOVE. PRONOUNCED IN THE OPEN COURT ON 15 TH OCTOBER, 2019. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 15 TH OCTOBER , 2019 OKK COPY TO: - 1) ANIL KUMAR JAIN, 15 - 8 - 285, BEGUM BAZAR, GOSHAMAHAL, HYDERABAD - 500012. 2) INCOME TAX OFFICER, WARD - 7( 3 ) , R. NO. 807, 8 TH FLOOR, SIGNATURE TOWERS, KONDAPUR, HYDERABAD. 3) THE CIT(A) - 3, HYDERABAD 4) THE PR. CIT - 3, HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE