Yugander Reddy Methuku Rep.by Smt.M.Padma, GPA Holder, , Hyderabad V. Income Tax Officer, Ward-5, Hyderabad

ITA 1276/Hyd/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1392 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 14-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S RAMA RAO S HRI NILANJAN DEY
• Section: 147; 144; 2

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A , HYDERABAD BEFORE S MT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S . RIFAUR RAHMAN , ACCOUNTANT MEMBER ITA NO. 12 76 /HYD/201 8 ASSESSMENT YEAR: 20 0 9 - 1 0 YUGANDER REDDY METHUKU REP. BY SMT. M. PADMA, GPA HOLDER, HYDERABAD. PAN ANBPM 4872 E VS. INCOME - TAX OFFICER, WARD 5 , HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S. RAMA RAO REVENUE BY : S HRI NILANJAN DEY DATE OF HEARING : 30 - 1 0 - 201 8 DATE OF PRONOUNCEMENT : 29 - 11 - 201 8 O R D E R PER S . RIFAUR RAHMAN, A .M.: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF CIT(A) 3 , HYDERABAD, DATED 13 / 04 /201 8 FOR AY 20 0 9 - 10. 2. BRIEF FACTS OF THE CASE ARE THAT THE AO PASSED ASSESSMENT ORDER DATED 2 9 /12/2016 U/S 14 4 RWS 147 OF THE INCOME - TAX ACT, 1961 ( IN SHORT THE ACT) DETERMINING THE ASSESSED INCOME OF THE ASSESSEE AT RS. 17,09,700/ - BY MAKING THE FOLLOWING ADDITIONS, ON THE GROUND THAT THE ASSESSEE WAS FAILED TO ESTABLISH THE SOURCE OF THE DEPOSITS MADE IN THE BANK: 1. CASH PAYMENTS TO CREDIT CARDS RS. 1,79,000 2. UNEXPLAINED DEPOSITS IN SBI RS. 1,08,000 3. UNEXPLAINED DEPOSITS IN CITI BANK RS. 11,25,000 2 ITA NO. 1 276 /HYD/201 8 YUGANDER REDDY METHUKU 3. AGGRIEVED BY THE ORDER OF AO, THE ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT(A), WHO DISMISSED THE APPEAL IN - LIMINE ON THE GROUND THAT THE ASSESSEE HAS NOT FILED APPEAL ELECTRONICALLY, WHICH IS MANDATORY. 4. AGGRIEVED BY THE ORDER OF CIT(A), THE ASSESSEE IS IN APPEAL BEFORE US RAISING THE FOLLOWING GROUNDS OF APPEAL: 1) THE ORDER OF THE LEARNED COMMISSIONER OF INCOME - TAX (APPEALS) IS ERRONEOUS BOTH ON FACTS AND IN LAW. 2) THE L EARNED COMMISSIONER OF INCOME - TAX (APPEALS) OUGHT TO HAVE CONSIDERED THE FACT THAT THE APPELLANT IS AN INDIVIDUAL AND THE SOURCE OF INCOME IS SALARY AND THAT THERE IS NO AUDIT U/ S 44AB OF THE I.T. ACT . 3) THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) OUGHT TO HAVE CONSIDERED THE FACT THAT THE APPEAL IN THIS CAN BE FIELD PHYSICA LLY AND IT IS NOT NECESSARY FOR THE APPELLANT TO FILE THE APPEAL ELECTRONICALLY. 4) ANY OTHER GROUND OR GROUNDS THAT MAY BE URGED AT THE TIME OF HEARING. 5. IN THE GROUNDS OF APPEAL, THE CONTENTION OF THE ASSESSEE IS THE CIT(A) OUGHT TO HAVE CONSIDERED THE FACT THAT THE APPEAL IN THIS CAN BE FIELD PHYSICALLY AND IT IS NOT NECESSARY FOR THE A SSESSEE TO FILE THE APPEAL ELECTRONICALLY. 6. CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE FIND THAT THE CIT(A) DISMISSED THE APPEAL OF T HE ASSESSEE ON TECHNICAL GROUNDS I.E. THE ASSESSEE HAS NOT FILED THE APPEAL ELECTRONICALLY AND DECIDED WITHOUT GOING INTO THE MERITS OF THE CASE. 6.1 ON PERUSAL OF THE CIRCULAR NO. 20/2016, ALL THE ASSESSEES ARE ADVISED TO FILE THE E - APPEAL AND WHOEVER FI LED MANUAL APPEAL, THEY CAN FILE E - APPEAL BEFORE 15/06/2016 IN ORDER TREAT THE SAME AS FILED WITHIN TIME. WE OBSERVE THAT THIS IS COMPLIANCE ADVISE AND THE ASSESSEES WHO ARE FILING THE E - APPEAL SUBSEQUENT TO 15/06/2016, THEY WILL BE TREATED AS APPEAL FILED BELATEDLY. THEREFORE, CIT(A) SHOULD 3 ITA NO. 1 276 /HYD/201 8 YUGANDER REDDY METHUKU HAVE DISMISSED THE APPEAL IN - LIMINE. HE SHOULD HAVE ASKED THE ASSESSEE TO COMPLY WITH THE DIRECTIONS AS PER CIRCULAR NO. 20/2016 AND HE COULD HAVE GIVEN ONE MORE OPPORTUNITY TO ASSESSEE TO FILE CONDONATION OF DELAY. LD. CIT(A)S MAIN DUTY IS TO DO JUDICIAL WORK JUDICIOUSLY. THEREFORE, WE REMIT THIS ISSUE BACK TO LD. CIT(A) TO ADJUDICATE THE MATTER ON MERIT AFTER GIVING ONE MORE OPPORTUNITY TO ASSESSEE TO COMPLY/RECTIFY THE SHORT COMINGS IN FILING THE E - APPEAL. ACCORDINGL Y, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 29 TH NOVEMBER , 2018. SD/ - SD/ - ( P. MADHAVI DEVI ) (S . RIFAUR RAHMAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: NOVEMBER , 2 018. KV COPY TO: - 1) SRI YUGANDER REDDY METHUKU, REP. BY SMT. M. PADMA, GPA HOLDER, 3 - 8 - 100, REDDY STREET, JANAGAON, WARANGAL DISTRICT. 2) ITO, WARD 5, STATION ROAD, WARANGAL . 3) CIT(A) 3 , HYDERABAD. 4) PR. CIT 3 , HYD . 5 ) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDERABAD. 6 ) GUARD FILE