Premalatha Khinwasara , Hyderabad V. Income Tax Officer, Ward-9(2), Hyderabad

ITA 1397/Hyd/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7854 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-A
• Assessment Year: 2008-2009
• Appeal Filed On: 03-07-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI
• Assessee Lawyers: T CHAITANYA KUMAR
• Section: 143(3); 13; 147; 148; 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A - SMC, HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 13 97/HYD/2018 AY: 2008 - 09 SMT. PREMALATHA KHINWASARA, HYDERABAD. PAN: AJCPP 6886 A VS. INCOME TAX OFFICER, WARD - 9(2), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI T. CHAITANYAKUMAR REVENUE BY: SRI Y.V.S.T. SAI, CIT - DR DATE OF HEARING: 3 1 /08/2021 DATE OF PRONOUNCEMENT: 01 /0 9 /2021 ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A ) - 7, HYDERABAD IN APPEAL NO.0150/CIT(A) - 7/2016 - 17, DATED 27/04/2018 PASSED U/S. 143(3) R.W.S 147 AND U/S. 250(6) OF THE ACT FOR THE AY: 2008 - 09. 2. THE ASSESSEE HAS RAISED SIX GROUNDS IN H E R APPEAL AND THEY ARE EXTRACTED HEREIN BELOW FOR REFERENCE: - 1. THE ORDER OF THE CIT (A) IS ERRONEOUS BOTH ON FACTS AND IN LAW. 2. THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) ASSESSING OFFICER ERRED IN ISSUING NOTICE U/S. 147 R.W.S 148 OF THE ACT. 3. THE ORDER OF THE LD. CIT (A) ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER WITHOUT CONSIDERING THE APPELLANT 2 SUBMIS SIONS ADDING AN AMOUNT OF RS. 5,95,490/ - U/S. 68 OF THE ACT. 4. THE LD. CIT (A) ERRED IN CONFIRMING ACTION OF THE ASSESSING OFFICER IN TREATING THE SAID TRANSACTION U/S. 68 OF THE ACT. 5. THE ORDER OF THE LD CIT (A) IN CONFIRMING THE ACTION OF THE ASSESS ING OFFICER IN DETERMINING THE TOTAL INCOME AT RS. 12,59,440/ - AS AGAINST THE INCOME ADMITTED AT RS. 6,63,950/ - 6. ANY OTHER GROUND THAT MAY BE URGED AT THE TIME OF HEARING. 3. BEFORE ME, AT THE OUTSET, THE LD. AR SUBMITTED THAT THE LD. CIT(A) HAS DISMISSED THE APPEAL IN LIMINE WITHOUT CONSIDERING THE SUBMISSIONS OF THE ASSESSEE. THEREFORE, THE LD. AR PRAYED THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF THE LD. CIT (A) IN O RDER TO PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD . LD. DR, ON THE OTHER HAND 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 HEA RING, NEITHER THE ASSESSEE NOR H ER REPRESENTATIVE APPEARED BEFORE THE LD. CIT(A) AT THE TIME OF HEARING. 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. ON EXAMINING THE FACTS OF THE CASE AND THE MATERIALS PLACED ON RECORD, I FIND MERIT IN THE SUBMISSIONS OF THE LD. DR. THE LD. CIT (A) HAD POSTED THE CASE ON FOUR OCCASIONS IE, 9/10/2017; 8/11/2017; 15/3/2018 AND 13/4/2018 . HOWEVER, NONE APPEARED ON BEHAL F OF THE 3 ASSESSEE BEFORE THE LD. CIT(A). MOREOVER, THE ASSESSEE DID NOT FURNISH ANY DETAILS IN SUPPORT OF THE GROUNDS RAISED BEFORE THE LD. CIT (A) . THEREFORE, THE LD. CIT (A) WAS LEFT WITH NO OTHER OPTION EXCEPT TO PASS ORDER IN LIMINE . HOWEVER , CONSIDER ING THE ISSUES INVOLVED IN THE APPEAL, IN THE INTEREST OF JUSTICE, I HEREBY REMIT THE ENTIRE 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 SA ME BREATH, I ALSO HEREBY CAUTION THE ASSESSEE TO PROMPTLY CO - OPERATE BEFORE THE LD. CIT (A) IN TH E 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 RECOR D. IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREINABOVE. PRONOUNCED IN THE OPEN COURT ON THE 01 ST SEPTEMBER , 2021. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 01 ST SEPTEMBER , 2021 OKK COPY TO: - 1) SMT. PREMALATHA KHINWASARA, C/O. T. CHAITANYAKUMAR, ADVOCATE, FLAT NO.102, GOURI APARTMENT, URDULANE , HIMAYATNAGAR, HYDERABAD. 2) INCOME TAX OFFICER, WARD - 9(2), HYDERABAD. 3) THE CIT (A) - 7, HYDERABAD. 4 4) PRINCIPAL COMMISSIONER OF INCOME TAX - 7, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE