R.Gurucharan, Rep by GPA Holder, Hyderabad V. Income Tax Officer, Ward-11(2), Hyderabad

ITA 1275/Hyd/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0759 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-A
• Assessment Year: 2005-2006
• Appeal Filed On: 14-06-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: SANDHYA SHRI SUNIL KUMAR
• Section: 144

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER ITA NO. 1275/HYD/2018 ASSESSMENT YEAR: 2005 - 06 SRI R. GURUCHARAN REP. BY GPA HOLDER, R. GURUPRASAD , HYDERABAD - 500 013. PAN: AIWPR 7168 Q VS. INCOME TAX OFFICER, WARD - 11(2), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SMT. SANDHYA REVENUE BY: SHRI SUNIL KUMAR PANDEY, DR DATE OF HEARING: 08/02/2021 DATE OF PRONOUNCEMENT: 17/ 02/2021 ORDER PER A. MOHAN ALANKAMONY, AM.: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT (A) - 11, HYDERABAD IN APPEAL NO. 200/W - 11(2) /CIT(A) - 11/14 - 15/16 - 17, DATED 30/05/2017 PASSED U/S. 144 R.W.S 250(6) OF THE ACT FOR THE AY 2005 - 06. 2. THE ASSESSEE HAS RAISED FIVE GROUNDS IN HIS 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 2. THE LD. C IT (A) OUGHT TO HAVE PROVIDED PROPER OPPORTUNITY TO THE APPELLANT. 3. THE LD CIT (A) OUGHT TO HAVE CONSIDERED THE CIRCUMSTANCES OF THE CASE AND OUGHT TO HAVE CONSIDERED THE DELAY IN FILING THE APPEAL. 4. THE LD. CIT (A) OUGHT TO HAVE CONSIDERED THE APPEAL ON MERITS AND OUGHT TO HAVE DELETED THE ADDITION OF RS. 16,08,095/ - MADE BY THE AO. 5. ANY OTHER GROUND OR GROUNDS THAT MAY BE URGED AT THE TIME OF HEARING. 3. AT THE OUTSET, DURING THE TIME OF HEARING OF THE APPEAL, THE LD. AR SUBMITTED BEFORE US THAT THE LD. AO HAD PASSED EX - PARTE ORDER U/S. 144 OF THE ACT WITHOUT PROVIDING PROPER OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. THE LD. AR FURTHER SUBMITTED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE LD. A.O. DUE TO PERSO NAL CONSTRAINS. IT WAS FURTHER SUBMITTED THAT, ON APPEAL THE LD. CIT(A) ALSO PASSED EX - PARTE WITHOUT PROVIDING PROPER OPPORTUNITY TO THE ASSESSEE OF BEING HEARD ON THE GROUND THAT THE DELAY OF 05 DAYS IN FILING THE APPEAL BEFORE THE LD. CIT (A) WAS NOT EXP LAINED. IT WAS THEREFORE PLEADED THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF THE LD. A.O., SO THAT THE ASSESSEE CAN PURSUE THE APPEAL EFFECTIVELY OTHERWISE GREAT INJUSTICE WILL BE INFLICTED ON THE ASSESSEE WHO HAS ONLY MEAGRE INCOME. ON THE OTHER HAND, THE LD. DR VEHEMENTLY ARGUED IN SUPPORT OF THE ORDERS OF THE LD. REVENUE AUTHORITIES AND PLEADED THAT THE SAME MAY BE CONFIRMED. 4. AFTER HEARING THE RIVAL SUBMISSIONS AND CAREFULLY PERUSING THE MATERIALS ON RECORD, WE FIND SOME MERIT IN THE ARGUMENTS ADVANCED BY 3 THE LD. AR. THE LD. CIT(A) OUGHT TO HAVE PROVIDED PROPER OPPORTUNITY TO THE ASSESSEE TO EXPLAIN THE REASONS FOR THE DELAY OF 05 DAYS IN FILING THE APPEAL OR SHOULD HAVE PASSED A SPEAKING ORDER BASED ON THE MATERIALS AVAILABLE ON RECORD . FURTHER, CONSIDERING THE FACT THAT, THE LD.AO HAD ALSO PASSED AN EX - PARTE ORDER AND THE POOR FINANCIAL STATUS OF THE ASSESSEE, IN THE INTEREST OF JUSTICE, WE HEREBY REMIT THE ENTIRE MATTER BACK TO THE FILE OF THE LD.AO FOR DE - NOVO CONSIDERATION. AT THE SAME BREATH, WE ALSO HEREBY CAUTION THE ASSESSEE AND H IS REPRESENTATIVE TO PROMPTLY CO - OPERATE BEFORE THE LD. REVENUE AUTHORITIES IN THEIR PROCEED INGS FAILING WHICH THE LD. REVENUE AUTHORITIES SHALL BE AT LIBERTY TO PASS APPROPRIATE ORDERS 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 SEVENTEENTH OF FEBRUARY , 2021. SD/ - SD/ - ( S.S. GODARA ) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 17 TH FEBRUARY , 2021. OKK 4 COPY TO: - 1. SRI GURUCHARAN, REP. BY GPA HOLDER, R. G URUPRASAD, H.NO.2 - 1956/A, KALYANPURI, UPPAL, HYDERABAD 500013. 2. INCOME TAX OFFICER, WARD - 11(2), AAYAKAR BHAVAN, BASHEERBAGH, HYDERABAD. 3. THE COMMISSIONER OF INCOME TAX (APPEALS) - 11, HYDERABAD. 4. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 7, HYDERABAD. 5. THE DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. 6. GUARD FILE.