Shantilal Khinwasara (HUF), Hyderabad V. Income Tax Officer, Ward-15(1), Hyderabad

ITA 1396/Hyd/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7053 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 16-10-2019
• Assessment Year: 2008-2009
• Appeal Filed On: 03-07-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJEEV BENJWAL
• Assessee Lawyers: T CHAITANYA KUMAR
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A - SMC, HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.1396/HYD/2018 ASSESSMENT YEAR: 2008 - 09 SHANTILAL KHINWASARA HUF, HYDERABAD. PAN: AAIHS 0928 K VS. INCOME TAX OFFICER, WARD - 15(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI T. CHAITANYAKUMAR, AR REVENUE BY: SRI RAJEEV BENJWAL, DR DATE OF HEARING: 16/10/2019 DATE OF PRONOUNCEMENT: 16/10/2019 ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 8, HYDERABAD IN APPEAL NO. 0230/CIT(A) - 7/016 - 17, DATED 27/4/2018 PASSED U/S. 271(1)(C) R.W.S 250(6) OF THE ACT FOR THE A.Y. 2008 - 09. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS IN ITS APPEAL: - 1. THE ORDER OF THE LD. CIT(A) IS ERRONEOUS BOTH ON FACTS AND IN LAW. 2. THE ORDER OF THE LD. CIT(A) ERRED IN CONFIRMING THE PENALTY U/S. 271(1)(C) OF RS. 53,910/ - WITHOUT GIVING ANY FURTHER OPPORTUNITY. 3. THE LD. CIT(A) ERRED IN CONFIRMING THE PENALTY U/S. 271(1)(C) OF RS. 53,910/ - . 4. THE LD. CIT(A) ERRED IN CONFIRMING THE PENALTY U/S. 271(1)() OF RS. 53,910/ - BASED ON WITHOUT ANY MATERIAL IN THE HANDS OF THE ASSESSEE AND THEREFORE, OUGHT TO HAVE CANCELLED THE PENALTY LEVIED U/S . 271(1)(C). 2 5. ANY OTHER GROUND THAT MAY BE URGED AT THE TIME OF HEARING. 3. AT THE OUTSET, THE LD. AR SUBMITTED BEFORE ME THAT THE LD. CIT (A) HAS PASSED AN EX - PARTE ORDER WITHOUT PROVIDING AN OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. IT WAS THERE FORE 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 TO PURSUE THE APPEAL. LD. DR ON THE OTHER HAND VEHEMENTLY OPPOSED TO THE SUBMISSIONS OF THE LD. AR AND ARGUED THAT SUFF ICIENT OPPORTUNITIES HAVE BEEN PROVIDED TO THE ASSESSEE HOWEVER, ON THE GIVEN DATES OF HEARING NEITHER THE ASSESSEE NOR HIS REPRESENTATIVE APPEARED BEFORE THE LD. CIT (A). THEREFORE, THE LD. CIT (A) HAD NO OTHER OPTION BUT TO PASS EX - PARTE ORDERS ON MERIT S. HENCE, IT WAS PLEADED THAT ALL THE THREE APPEALS OF THE ASSESSEE MAY BE DISMISSED. 4. I HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY PERUSED THE MATERIALS ON RECORD. ON EXAMINING THE FACTS OF THE CASE, I FIND MERIT IN THE SUBMISSIONS OF THE LD. DR. THE LD. CIT (A) HAD POSTED THE CASE ON THREE OCCASIONS VIZ., 15/12/2016, 7/6/2017 AND FINALLY ON 13/4/2018. HOWEVER, ON THE ABOVE - MENTIONED DATES OF HEARING, NEITHER THE ASSESSEE NOR HIS COUNSEL APPEARED BEFORE THE LD. CIT (A). THEREFORE, THE LD. CIT (A) WAS RIGHT IN HIS REALM TO ADJUDICATE THE APPEAL EX - PARTE ON MERITS BASED ON THE MATERIALS ON RECORD. IN THIS SITUATION , I DO NOT FIND MUCH 3 STRENGTH IN THE ARGUMENTS ADV ANCED BY THE LD. AR. HOWEVER, CONSIDERING THE PRAYER OF THE LD. AR, IN THE INTEREST OF JUSTICE, I HEREBY REMIT THE MATTER BACK TO THE FILE OF LD. CIT (A) IN ORDER TO CONSIDER THE APPEAL AFRESH BY PROVIDING ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEAR D. AT THE SAME BREATH I 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 MERITS AND LAW BASED ON THE MATERIALS O N THE RECORD. IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREINABOVE. PRONOUNCED IN THE OPEN COURT ON 16 TH OCTOBER, 2019. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 16 TH OCTOBER , 2019 OKK COPY TO: - 1) SHANTILAL KHINWASARA HUF, C/O. T. CHAITANYAKUMAR, ADVOCATE, FLAT NO.102, GOURI APARTMENT, URDULANE, HIMAYATNAGAR, HYDERABAD. 2) INCOME TAX OFFICER, WARD - 15(1), HYDERABAD. 3) THE CIT(A) - 7 , HYDERABAD 4) THE PR. CIT - 7 , HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE