Sukesh Kumar Kamalala , Secunderabad V. Income Tax Officer, Ward-10(5), Hyderabad

ITA 1312/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0484 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-B
• Assessment Year: 2013-2014
• Appeal Filed On: 21-08-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: AKANKSH RACHAMALLA V SRINIVAS
• Section: 147

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 1312/HYD/2019 A.Y. 2013 - 14 SUKESH KUMAR KAMALALA, SECUNDERABAD. PAN: AOGPK 1752 H VS. INCOME TAX OFFICER, WARD - 10(5), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI AKANKSH RACHAMALLA FOR V. SRINIVAS REVENUE BY: SRI ROHIT MUJUMDAR, DR DATE OF HEARING: 08/07/2021 DATE OF PRONOUNCEMENT: 14 /07/2021 ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 6, HYDERABAD IN APPEAL NO.10123/2017 - 18/A3/CIT(A) - 6, DATED 10/05/2019 PASSED U/S.143(3) R.W.S 147 AND U/S. 250(6) OF THE ACT FOR THE A.Y.: 2013 - 14. 2. THE ASSESSEE HAS RAISED FIVE GROUNDS IN HIS APPEAL AND THEY ARE EXTRACTED HEREIN BELOW FOR REFERENCE: - 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE ORDER OF THE LD. CIT(A) IS ERRONEOUS AND BAD IN LAW. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE ORDER OF THE LD. CIT(A) IS ERRED IN UPHOLDING THE ADDITION OF RS. 5,75,890/ - U/S. 68 OF THE ACT IN RESPECT OF CASH DEPOSITS IN BANK ACCOUNT, DESPITE THE ASSESSEE EXPLAINING THE SOURCES FOR THE SAME. 2 4. ON THE FACTS AND CIRCUM STANCES OF THE CASE, THE ORDER OF THE LD. CIT(A) IS ERRED IN UPHOLDING THE ADDITION OF RS. 17,35,462/ - U/S. 68 OF THE ACT IN RESPECT OF LOAN REPAYMENTS TO CANARA BANK, DESPITE THE ASSESSEE EXPLAINING THE SOURCES FOR THE SAME. 5. THE APPELLANT CRAVES LEAVE TO ALTER, AMEND OR DELETE ANY OF THE ABOVE GROUNDS OF APPEAL AND / OR TO ADD ANY FRESH GROUND(S) OF APPEAL AT OR BEFORE THE HEARING OF THE APPEAL. 3. AT THE OUTSET, THE LD. AR SUBMITTED BEFORE US STATING THAT THE LD. CIT (A) HAS PASSED EX - PARTE ORDER WIT HOUT PROVIDING PROPER 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 OF BEING HEARD . LD. DR, ON THE OTHER HAN D, VEHEMENTLY OPPOSED TO THE SUBMISSIONS OF THE LD. AR AND ARGUED THAT SUFFICIENT OPPORTUNITIES HAD BEEN PROVIDED TO THE ASSESSEE HOWEVER, ON THE GIVEN DATES OF HEARING, NEITHER THE ASSESSEE NOR H IS REPRESENTATIVE APPEARED BEFORE THE LD. CIT (A) EX CEPT FIL ING THE WRITTEN SUBMISSIONS . THEREFORE , THE LD. CIT (A) HAD NO OTHER OPTION BUT TO PASS EX - PARTE ORDER BASED ON THE MATERIALS AVAILABLE ON RECORD. HENCE, IT WAS PLEADED THAT THE ORDER PASSED BY THE LD. CIT(A) DOES NOT CALL FOR ANY INTERFERENCE. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY PERUSED THE MATERIALS ON RECORD. ON EXAMINING THE FACTS OF THE CASE, WE FIND MERIT IN THE SUBMISSIONS OF THE LD. DR. THE LD. CIT (A) HAD POSTED THE CASE ON SEVERAL OCCASIONS. HOWEVER, NONE APPEARED ON BE HALF OF THE ASSESSEE BEFORE THE CIT(A) ON THE DATES OF HEARING. THEREFORE, THE LD. CIT (A) WAS 3 LEFT WITH NO OTHER OPTION EXCEPT TO ADJUDICATE THE APPEAL EX - PARTE BASED ON THE WRITTEN SUBMISSIONS FILED BY THE ASSESSEE AS WELL AS THE MATERIAL AVAILABLE ON R ECORD . IN THIS SITUATION, WE DO NOT FIND MUCH STRENGTH IN THE ARGUMENTS ADVANCED BY THE LD. AR. HOWEVER, CONSIDERING THE PRAYER OF THE LD. AR AS WELL AS THE ISSUES INVOLVED IN THE APPEAL , IN THE INTEREST OF JUSTICE, WE HEREBY REMIT THE MATTER BACK TO THE FILE OF LD. CIT (A) IN ORDER TO CONSIDER THE APPEAL AFRESH ON MERITS BY PROVIDING ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. AT THE SAME BREATH, WE 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 APPROPRIATE ORDER 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 PURPO SES AS INDICATED HEREINABOVE. PRONOUNCED IN THE OPEN COURT ON THE 14 TH JULY, 2021. S D/ - SD/ - (P. MADHAVI DEVI) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 14 TH JULY, 2021 OKK COPY TO: - 1) SUKESH KUMAR KAMALALA, H.NO.10 - 5 - 808/1/B/1, OPP. SANTOSH SWEET HOUSE, NANDANA NAGAR, TUKARAMGATE, SECUNDERABAD. 4 2) INCOME TAX OFFICER, WARD - 10(5), 5 TH FLOOR, IT TOWERS, AC GUARDS, KHAIRATABAD, HYDERABAD. 3) THE CIT(A) - 6, HYDERABAD. 4) THE PR. CIT(A) - 6, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE