A Chandrasekhar Govind Swamy , Hyderabad V. Income Tax Officer, Ward-11(2), Hyderabad

ITA 1600/Hyd/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 8708 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 18-11-2019
• Assessment Year: 2008-2009
• Appeal Filed On: 27-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A - SMC , HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 1600 /HYD/20 18 ASSESSMENT YEAR: 20 08 - 09 A. CHANDRASEKHAR GOVIND SWAMY, HYDERABAD. PAN: AEDPA 0809 CIT(A) VS. INCOME TAX OFFICER, WARD - 11(2), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SRI R. MOHAN REDDY DR DATE OF HEARING: 18/11/2019 DATE OF PRONOUNCEMENT: 18/11/2019 ORDER 1. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), KURNOOL IN APPEAL NO. 0705/CIT(A)/KNL/2014 - 15, DATED 09/05/2018 PASSED U/S. 144 R.W.S 250(6) OF THE ACT FOR THE A.Y. 2007 - 08. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS IN HIS APPEAL: - 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(A) ERRED IN NOT ADJUDICATING THE ADDITION OF RS. 3,86,870/ - WHICH WAS MADE BY THE A.O. MERELY BASED ON THE TOTAL DEPOSITS IN THE BANK STATEMENT WITHOUT CONSIDERING THE N ATURE OF DEPOSITS. 2. THE APPELLANT MAY ADD OR ALTER OR AMEND OR MODIFY OR SUBSTITUTE OR DELETE AND /OR RESCIND ALL OR ANY OF THE GROUNDS 2 OF APPEAL AT ANY TIME BEFORE OR AT THE TIME OF HEARING OF THE APPEAL. 3 . AT THE OUTSET, IT IS OBSERVED FROM THE REC ORD THAT THE ASSESSEE HAS NOT CURED THE DEFECT POINTED OUT BY THE REGISTRY. IT IS APPARENT FROM THE RECORD THAT THE CASE WAS ADJOURNED ON MANY OCCASIONS AS THE LD. AR SOUGHT TIME TO RECTIFY THE DEFECTS. MOREOVER, ON THE DATE OF HEARING ON 18/11/2019 THE ASSESSEE MOVED AN APPLICATION SEEKING ADJOURNMENT OF THE CASE BY STATING THAT THE ASSESSEE IS NOT WELL AND THEREFORE, NEED SOME MORE TIME FOR FILING THE PAPER BOOK. HOWEVER, ON THE DATE OF THE HEARING I.E., 18/11 /2019 NONE APPEARED BEFORE THE BENCH AND THE DEFECT POINTED OUT BY THE REGISTRY WAS NOT CURED. FURTHER, IT IS APPARENT FROM THE ORDER OF THE LD. AO AS WELL AS THE LD. CIT (A) THAT NEITHER THE ASSESSEE NOR HIS COUNSEL APPEARED AT THE TIME OF HEARING. THER EFORE, I HEREBY REJECT THE ADJOURNMENT APPLICATION AND DISMISS THE APPEAL OF THE ASSESSEE AS NOT MAINTAINABLE. 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED . PRONOUNCED IN THE OPEN COURT ON 18 TH NOVEMBER, 2019. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 18 TH NOVEMBER , 2019 3 OKK COPY TO: - 1) AMBA CHANDRA SEKHAR GOVINDA SWAMY, H.NO. 9 - 4 - 1A, ADRM HOSPITAL LANE, SHARADA NAGAR, RAMANTHAPUR 500013, RR DIST, TELANGANA. 2) INCOME TAX OFFICER, WARD - 11(2), HYDERABAD. 3) THE CIT(A) , KURNOOL 4) THE PR. CIT - 5, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE