Nama Nageshwar Rao , Hyderabad V. Dy. Commissioner of Income Tax , Central Circle-3, Hyderabad

ITA 1358/Hyd/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 8748 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-A
• Assessment Year: 2011-2012
• Appeal Filed On: 28-08-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI
• Assessee Lawyers: P MURALI MOHANA RAO
• Keywords: Opportunity of being heard; Application of stay
• Section: 143(3); 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.1356 TO 1358/HYD/2019 ASSESSMENT YEAR: 2009 - 10 TO 2011 - 12 & S.A. NOS. 244 TO 246/HYD/2019 (IN ITA NO.1356 TO 1358/HYD/2019) ASSESSMENT YEAR: 2009 - 10 TO 2011 - 12 NAMA NAGESWARA RAO, HYDERABAD. PAN: AAUPN 8500 E VS. DCIT, CENTRAL CIRCLE - 3, HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI P. MURALI MOHANA RAO REVENUE BY: SRI Y.V.S.T. SAI, CIT - DR DATE OF HEARING: 19/11/2019 DATE OF PRONOUNCEMENT: 19/11/2019 ORDER PER A. MOHAN ALANKAMONY, AM.: THE CAPTIONED APPEALS ARE FILED BY THE ASSESSEE AGAINST THE ORDERS OF THE LD. CIT(A) - 12, HYDERABAD IN APPEAL NOS.10303, 10304 & 10307/2017 - 18, DATED 26/07/2019 PASSED U/S. 143(3) R.W.S 153A & U/S. 250(6) OF THE ACT FOR THE AYS 2009 - 10, 2010 - 11 AND 2011 - 12 RESPECTIVELY. THE ASSESSEE HAS ALSO FILED THREE STAY APPLICATIONS IN S.A. NOS. 244 TO 246/HYD/2019 WITH RESPECT TO ALL THE THREE RELEVANT ASSESSMENT YEARS. 2 2. AT THE OUTSET, THE LD. AR SUBMITTED THAT THE ASSESSEE IS A POLITICIAN AND DURING THE TIME OF ASSESSMENT PROCEEDINGS AND APPELLATE PROCEEDINGS THE ASSESSEE WAS BUSY IN ELECTION ACTIVITIES AND THEREFORE SERIOUSLY COULD NOT PURSUE HIS APPEAL. THE LD. AR FURT HER SUBMITTED THAT THE LD. CIT (A) HAD PASSED AN EX - PARTE ORDER FOR NON - APPEARANCE. THE LD. AR FURTHER ARGUED THAT DURING THE TIME OF ASSESSMENT PROCEEDINGS ALSO THE ASSESSEE COULD NOT GATHER SUFFICIENT MATERIALS IN ORDER TO SUBSTANTIATE HIS CASE. IT WAS THEREFORE PLEADED THAT ONE MORE OPPORTUNITY MAY BE PROVIDED TO THE ASSESSEE BY REMITTING BACK THE MATTER TO THE FILE OF THE LD. AO. THE LD. DR ON THE OTHER HAND VEHEMENTLY OPPOSED TO THE SUBMISSIONS OF THE LD. AR AND PLEADED FOR CONFIRMING THE ORDER OF T HE LD.CIT (A). 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY PERUSED THE MATERIALS ON RECORD. THE REASON ADDUCED BY THE LD. AR FOR NOT COOPERATING BEFORE THE LD. REVENUE AUTHORITIES IS NOT APPRECIABLE. HOWEVER, CONSIDERING THE QUANTUM AND NATURE OF ADDITION AND THE BUSY SCHEDULE OF THE ASSESSEE WE ARE OF THE OPINION THAT IN THE INTEREST OF JUSTICE THE MATTER NEEDS TO BE REMITTED BACK TO THE FILE OF THE LD. AO BECAUSE ON PERUSING THE ORDER OF THE LD. AO IT IS APPARENT THAT THERE ARE NO ELABORATE DI SCUSSIONS ON THE ISSUES INVOLVED , PROBABLY DUE TO LACK OF COOPERATION BY THE ASSESSEE , NEEDLESS TO MENTION THAT EVEN 3 BEFORE THE LD. CIT (A) THE ASSESSEE HAS NOT APPEARED . ACCORDINGLY , WE HEREBY REMIT THE MATTER BACK TO THE FILE OF THE LD. AO FOR DE - NOVO CONSIDERATION THEREBY PROVIDING THE ASSESSEE WITH ONE MORE OPPORTUNITY OF BEING HEARD. WE ALSO MAKE IT CLEAR THAT THE ASSESSEE IS AT LIBERTY TO PRODUCE ANY EVIDENCE EVEN IF IT IS FOR THE FIRST TIME BEFORE THE LD. AO AT THIS STAGE IN ORDER TO ARGUE HI S CASE. AT THE SAME BREATH, WE ALSO HEREBY CAUTION THE ASSESSEE TO PROMPTLY CO - OPERATE BEFORE THE LD. REVENUE AUTHORITIES IN THEIR PROCEEDINGS FAILING WHICH THE LD. REVENUE AUTHORITIES SHALL BE AT LIBERTY TO PASS APPROPRIATE ORDER IN ACCORDANCE WITH LAW A ND MERITS BASED ON THE MATERIALS ON THE RECORD. IT IS ORDERED ACCORDINGLY. 4. SINCE, WE HAVE REMITTED BACK ALL THE THREE APPEALS BACK TO THE FILE OF THE LD. AO FOR DE - NOVO CONSIDERATION, ALL THE THREE STAY APPLICATIONS HAVE BECOME INFRUCTUOUS AND ACCORDIN GLY DISMISSED. 5 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREINABOVE . PRONOUNCED IN THE OPEN COURT ON 19 TH NOVEMBER , 2019. SD/ - SD/ - (P. MADHAVI DEVI) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 19 TH NOVEMBER, 2019 OKK 4 COPY TO: - 1) NAMA NAGESWAR RAO C/O. P. MURALI & CO., CHARTERED ACCOUNTANTS, 6 - 3 - 655/2/3, SOMAJIGUDA, HYDERABAD 500 082. 2) DCIT, CENTRAL CIRCLE - 3, HYDERABAD. 3) THE CIT(A) - 12, HYDERABAD 4) THE PR. CIT (CENTRAL), HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE