Sri Ravinder Goud P, Hyderabad V. ITO., Ward-8(2), Hyderabad

ITA 1555/HYD/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6392 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 28-06-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 08-10-2014
• Court: TRIBUNAL
• Department Lawyers: K GOPAL KRISHNA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B, HYDERABAD BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA NO. 1555/HYD/2014 ASSESSMENT YEAR : 2009-10 SRI RAVINDER GOUD P MAHESHWARAM MANDAL R.R. DIST. VS. INCOME TAX OFFICER, WARD-8(2), IT TOWERS, HYDERABAD. PAN: AFNPP 6826 M APPELLANT RESPONDENT FOR ASSESSEE: SHRI A. SRINIVAS (AR) FOR REVENUE: SHRI K. GOPAL KRISHNA (D.R.) DATE OF HEARING: 27/07/2016 DATE OF PRONOUNCEMENT: 03/08/2016 O R D E R PER: LALIET KUMAR, J.M. : THIS IS THE APPEAL FILED BY THE ASSESSEE ARI SES AGAINST THE ORDER DATED 15/07/2014 PASSED BY THE LD. CIT(A)-3, H YDERABAD FOR THE A.Y. 2009-10. 2. THE LD AR OF THE ASSESSEE HAS SUBMITTED THAT ON ACCO UNT OF THE REASONS MENTIONED BEFORE THE LD. CIT(A), THE ASSES SEE COULD NOT APPEAR BEFORE THE LD. A.O. AS WELL AS BEFORE THE L D. CIT(A). HOWEVER, THE ASSESSEE HAS UNDERTAKEN THAT HE WOULD BE R EGULAR I.T.A. NO. 1555/HYD/2014 RAVINDER GOUD P VS ITO :- 2 -: IN APPEARING BEFORE THE LD A.O. AS AND WHEN CALLED B Y HIM/HER. IN FACT, THE APPEAL OF THE ASSESSEE HAS BEEN DECIDED AS T HE BACK OF THE ASSESSEE WITHOUT APPRECIATING THE DOCUMENTS SHOWING THE PURCHASE PRICE OF THE LIQUOR AND ALSO THE OTHER INFOR MATION AS ARE AVAILABLE IN THE RETURN OF INCOME AND THE COMPUTATION IN THE P&L ACCOUNT OF THE ASSESSEE. 3. THE LD DR HAS SUBMITTED THAT THE ASSESSEE IS A CHRON IC DEFAULTER IN APPEARING BEFORE THE LD. AO. AND LD CIT( A), THEREFORE, NO LENIENCY SHOULD BE EXTENDED TO THE ASSESSEE. 4. WE HAVE HEARD THE RIVAL CONTENTION OF BOTH THE PARTI ES AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IN OUR VIEW, THE APPEAL AND THE ASSESSMENT PROCEEDINGS SHOULD BE DECI DED ON MERIT RATHER THAN ON TECHNICAL GROUND AT THE BACK OF THE A SSESSEE. THE ASSESSEE SHOULD BE GIVEN AN ADEQUATE OPPORTUNITY THOUGH IN THE PRESENT CASE, OPPORTUNITIES WERE GIVEN BUT THE ASSES SEE HAS FAILED TO APPEAR BEFORE THE LD. A.O. AND THE LD. CIT(A ). HOWEVER, NONETHELESS, SINCE THE ASSESSEE HAS UNDERTAKEN TO BE RE GULAR IN APPEARING BEFORE THE LD. A.O., THEREFORE, IN THE FACTS AND CIRCUMSTANCES, IT WOULD BE APPROPRIATE IF THE MATTER IS REMANDED BACK FOR DE NOVO ASSESSMENT BEFORE THE LD. A.O. SUBJE CT TO THE PAYMENT OF RS. 1000/- AS COST TO BE PAID TO PRIME MINI STERS RELIEF I.T.A. NO. 1555/HYD/2014 RAVINDER GOUD P VS ITO :- 3 -: FUND BY ASSESSEE ON OR BEFORE 31 ST OCTOBER, 2016. COPY OF PAYMENT IS TO BE MARKED TO THE AR, ITAT, HYD. AO IS ALSO DIRECTED TO SERVE THE NOTICES AND IF THERE IS NO PROPER COMPLIANCE, CAN INITIATE NECESSARY PENALTY PROCEEDINGS FOR NON-C OMPLIANCE. IT IS DIRECTED THAT THE ASSESSEE SHALL FILE ALL DOCUMENTS/ SUBMISSIONS ETC. AT THE FIRST AVAILABLE OPPORTUNITY AND SHALL COOPER ATE IN EARLY DISPOSAL OF THE APPEAL IN ACCORDANCE WITH LAW AND S HALL NOT TAKE UNNECESSARY ADJOURNMENTS. IN THE LIGHT OF THE ABOVE, WE SET THE ISSUE TO THE FILE OF THE LD A.O. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY ORDER PRONOUNCED IN THE OPEN COURT ON 03/08/2016 SD/- SD/- ( B. RAMAKOTAIAH ) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED 03/08/2016 *RANJAN COPY FORWARDED TO: 1. SRI RAVINDER GOUD P, C/O- D. RAJASEKHAR, CHARTERED ACCOUNTANTS, PLOT NO. 42, ANDHRA BANK COLONY, NEAR KON ARK DIAGNOSTIC CENTRE, DILSUKHNAGAR, HYDERABAD. 2. THE INCOME TAX OFFICER, WARD-8(2), I.T. TOWERS, HYD ERABAD. 3. THE CIT(APPEALS)-3, HYDERABAD. 4. THE CIT-2, HYDERABAD. I.T.A. NO. 1555/HYD/2014 RAVINDER GOUD P VS ITO :- 4 -: 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.