Sri Sai Ram Builders, Hyd, Hyderabad V. ACIT, Circle-6(1), Hyderabad, Hyderabad

ITA 1317/HYD/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6602 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 25-04-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 24-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M SITARAM
• Section: 143(3)

Judgement Text

ITA NO.1317 OF 2015 SRI SAI RAM BUILDERS HYDERABAD PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SHRI P.MADHAVI DEVI, JUDICIAL MEMBER & SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO.1317/HYD/2015 (ASSESSMENT YEAR: 2007-08) M/S. SRI SAI RAM BUILDERS SRI SAI RAM ESTATES, KAMMA SANGHAM, AMEERPET HYDERABAD PAN: AALFS 6568 C VS. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 6(1) HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI K.C. DEVDAS FOR REVENUE : SHRI M. SITARAM, DR DATE OF HEARING : 25.04.2016 DATE OF PRONOUNCEMENT : 29 .04.2016 O R D E R PER SMT. P. MADHAVI DEVI, J.M. THIS IS ASSESSEES APPEAL FOR THE A.Y 2007-08. IN T HIS APPEAL, THE ASSESSEE IS AGGRIEVED BY THE ORDER OF T HE CIT (A) DISMISSING THE ASSESSEES APPEAL FOR NON APPEARANCE BEFORE HIM. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE FI RM WHICH IS ENGAGED IN THE BUSINESS OF CONSTRUCTION, FILED ITS RETURN OF INCOME FOR THE A.Y 2007-08 ON 25.10.2007 DECLARING TOTAL INCOME OF RS.36,78,980. THE ASSESSMENT U/S 143(3) OF THE A CT WAS COMPLETED DETERMINING THE TOTAL INCOME AT RS.54,36, 274 AND TAX WAS LEVIED ACCORDINGLY. THEREAFTER, THE ASSESSEE PR EFERRED AN APPEAL BEFORE THE CIT (A) CHALLENGING THE ADDITIONS MADE BY THE AO. THE CIT (A) OBSERVED THAT THE ASSESSEE HAS BEEN SERVED WITH NOTICES OF HEARING FOR VARIOUS DATES WHICH ARE MENT IONED IN PARA 5 OF HIS ORDER AND SINCE THE ASSESSEE DID NOT APPEA R AND FILE THE ITA NO.1317 OF 2015 SRI SAI RAM BUILDERS HYDERABAD PAGE 2 OF 3 RELEVANT MATERIAL IN EVIDENCE OF HIS CONTENTIONS, H E DISMISSED ASSESSEES APPEAL. AGGRIEVED BY THE SAID ORDER, THE ASSESSEE IS IN APPEAL BEFORE US. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THOUGH IT IS TRUE THAT THE ASSESSEE DID NOT APPEAR BEFORE THE CIT (A), THE ASSESSEE HAS FILED THE RELEVANT MATERIAL B EFORE THE AUTHORITIES BELOW, BUT THEY HAVE NOT CONSIDERED THE SAME AND HAVE THUS FAILED TO DISPOSE OF ASSESSEES CONTENTIO NS ON MERITS. HE PRAYED FOR ANOTHER CHANCE BEFORE THE CIT (A). 4. THE LEARNED DR, HOWEVER, SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW AND SUBMITTED THAT THE ASSESSEE H AD FAILED TO APPEAR AND COOPERATE WITH THE OFFICERS FOR ASSESSME NT OF THE ASSESSEES INCOME IN A PROPER PERSPECTIVE AND THERE FORE THE ORDER OF THE CIT (A) IS TO BE UPHELD. 5. HAVING REGARD TO THE RIVAL CONTENTIONS AND THE M ATERIAL ON RECORD, WE FIND THAT THE ASSESSEE HAS FILED THE APP EAL BEFORE THE CIT (A) IN TIME, BUT HAS FAILED TO APPEAR FOR HEARI NG BEFORE THE CIT (A), PARTICULARLY IN THE YEAR 2015 WHEREIN 5 DA TES OF HEARING WERE FIXED IN THE MONTHS OF MAY, JUNE AND SEPTEMBER , 2015. HOWEVER, WE ALSO FIND THAT THE CIT (A) HAS FAILED T O DISPOSE OF THE ASSESSEES APPEAL ON MERITS, ON THE BASIS OF THE MA TERIAL AVAILABLE BEFORE HIM. THEREFORE, IN THE INTEREST OF JUSTICE, WE DEEM IT FIT AND PROPER TO IMPOSE A COST OF RS.1000/ - ON THE ASSESSEE TO BE PAID TO THE PRIME MINISTERS RELIEF FUND AND SUBJECT TO FULFILMENT OF THIS CONDITION, THE APPEAL OF THE ASSESSEE IS REMANDED TO THE FILE OF THE CIT (A) FOR RECONSID ERATION ON MERITS IN ACCORDANCE WITH THE LAW. ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE CIT (A) AND FINISH THE REQUIRED D ETAILS AND COOPERATE FOR EARLY DISPOSAL OF THE APPEAL. ITA NO.1317 OF 2015 SRI SAI RAM BUILDERS HYDERABAD PAGE 3 OF 3 6. IN THE RESULT, ASSESSEES APPEAL IS TREATED AS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH APRIL, 2016. S D/ - S D/ - ( S.RIFAUR RAHMAN ) ( P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED 29 TH APRIL, 2016. VNODAN/SPS COPY TO: 1. B. NARSING RAO & CO. CAS, PLOT NO.554, ROAD NO.92, JUBILEE HILLS, HYDERABAD 500096 2. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 6(1) HYDE RABAD 3. CIT(A)-2 HYDERABAD 4. PRIN.CIT 2 HYDERABAD 5. THE DR, ITAT, HYDERABAD 6. GUARD FILE BY ORDER