Shivalingari Shiva Kumar Goud, Hyderabad V. Income Tax Officer, Ward-11(2), Hyderabad

ITA 145/Hyd/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3126 (ITAT-HYDERABAD)
• Duration Of Justice: 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 05-11-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 04-02-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KOMALI KRISHNA
• Section: 143(3); 145

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B - SMC, HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.145/HYD/2019 ASSESSMENT YEAR: 2014 - 15 SHIVALINGARI SHIVA KUMAR GOUD, HYDERABAD. PAN: AMFPG 3554 L VS. INCOME TAX OFFICER, WARD - 11(2), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SMT. KOMALI KRISHNA, DR DATE OF HEARING: 05/11/2019 DATE OF PRONOUNCEMENT: 05/11/2019 ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 5, HYDERABAD IN APPEAL NO. 254/2016 - 17/CIT(A) - 5, DATED 24/1/2018 PASSED U/S. 143(3) R.W.S 250(6) OF THE ACT FOR THE A.Y. 2014 - 15. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS IN HIS APPEAL: 1. THE ORD ER OF THE LD. CIT(A) IS ERRONEOUS BOTH ON FACTS AND IN LAW. 2. THE LD. CIT(A) ERRED IN CONFIRMING THE ORDER OF THE A.O. IN REJECTING THE BOOKS OF ACCOUNT U/S. 145 OF THE ACT AND FURTHER ERRED IN ESTIMATING THE INCOME @ 5% ON LIQUOR SALES. 3. THE LD. CIT(A) OUGHT TO HAVE OBSERVED THAT THE APPELLANT NOT DERIVED INCOME AS PER TARGETED SALES. 2 4. THE ORDER OF THE LD. CIT(A) IN CONFIRMING THE ACTION OF THE A.O. IN DETERMINING THE TOTAL INCOME AT RS. 2 9,55,092/ - AS AGAINST THE INCOME ADMITTED AT RS. 13,75,790/ - . 5. ANY OTHER GROUND OR GROUNDS THAT MAY BE RAISED AT THE TIME OF HEARING. 3. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, CONSIDERING THE ISSUES INVOLVED IN THE APPEAL AND THE EX - PARTE ORDER PASSED BY THE LD. CIT(A) INLIMI NE, I AM OF THE CONSIDERED VIEW THAT THE MATTER IS REQUIRED TO BE REMITTED BACK TO THE FILE OF LD. CIT(A) FOR DECIDING THE APPEAL ON MERITS. 4 . O N PERUSING THE ORDER OF THE LD. CIT (A) IT IS APPARENT THAT THE LD. CIT (A) HAD POSTED THE APPEAL FOR HEARING, H OWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE BEFORE THE LD. CIT(A) ON THE DATE OF HEARING , THEREFORE THE LD. CIT(A) HAD LEFT WITH NO OTHER OP TION EXCEPT TO PASS EX - PARTE ORDER. MOREOVER, THE ASSESSEE HAD NOT E - FILED HIS APPEAL BEFORE THE LD. CIT(A), WHICH IS MANDATORY AS PER RULE 45 OF THE IT RULES, 1962. IN THESE CIRCUMSTANCES, I DO NOT FIND ANY FAULT IN THE ORDER OF THE LD. CIT(A) . HOWEVER , TAKING A LENIENT VIEW, IN THE INTEREST OF JUSTICE, I HEREBY REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE THE MATTER AFRESH AFTER AFFORDING AN OPPORTUNITY TO THE ASSESSEE OF BEING HEARD SUBJECT TO FILING OF THE APPEAL BY THE ASSESSEE IN E LECTRONIC MODE AS PER THE PROVISIONS OF THE ACT WITHIN A PERIOD OF 30 DAYS FROM THIS DATE. I ALSO DIRECT THE ASSESSEE AND HIS REPRESENTATIVE TO PROMPTLY COOPERATE BEFORE THE LD. CIT(A) FAILING WHICH THE LD. CIT(A) SHALL BE AT LIBERTY TO 3 PASS APPROPRIATE O RDER BASED ON LAW AND MERITS TAKING INTO CONSIDERATION OF THE MATERIALS ON RECORD. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREINABOVE. PRONOUNCED IN THE OPEN COURT ON 05 TH NOVEMBER, 2019. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 05 TH NOVEMBER, 2019 OKK COPY TO: - 1) SHIVALINGARI SHIVA KUMAR GOUD C/O. T. CHAITANYA KUMAR, ADVOCATE, FLAT NO.102, GOWRI APTS, URDU LANE, HIMAYATNAGAR, HYDERABAD. 2) INCOME TAX OFFICER, WARD - 11(2), HYDERABAD. 3) THE CIT(A) 5, HYDERABAD. 4) THE PR. CIT - 5, HYDERABAD . 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE