Shankar Bobbili , Karimnagar V. Income Tax Officer, Ward-4, Karimnagar

ITA 1606/Hyd/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1283 (ITAT-HYDERABAD)
• Duration Of Justice: 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 21-02-2019
• Assessment Year: 2013-2014
• Appeal Filed On: 30-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NILAJAN DEY
• Assessee Lawyers: A V RAGHURAM
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

ITA NO 1606 OF 2018 SHANKAR BOBBILI KARIMNAGAR. PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO.1606/HYD/2018 (ASSESSMENT YEAR: 2013-14) SRI SHANKAR BOBBILI, KARIMNAGAR PAN:BJUPB1823L VS INCOME TAX OFFICER WARD 4 KARIMNAGAR (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI A.V. RAGHURAM FOR REVENUE : SHRI NILAJAN DEY, DR O R D E R PER SMT. P. MADHAVI DEVI, J.M. THIS IS ASSESSEES APPEAL FOR THE A.Y 2013-14 AGAIN ST THE ORDER OF THE CIT (A)-2, HYDERABAD, DATED 31.05. 2018. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE, A N INDIVIDUAL, ENGAGED IN REAL ESTATE BUSINESS, FILED HIS RETURN OF INCOME FOR THE A.Y 2013-14 ON 30.12.2014 DECLARING TOTAL INCOME OF RS.2,24,950/-. DURING THE ASSESSMENT PROCEEDINGS U/S 143(3) OF THE ACT, THE AO BROUGHT TO TAX A SUM OF RS.34,76 7/- TOWARDS INTEREST INCOME NOT DECLARED AND RS.64,54,800/- TOW ARDS SHORT TERM CAPITAL GAINS. AGGRIEVED, THE ASSESSEE PREFERR ED AN APPEAL BEFORE THE CIT (A), BUT SINCE THE ASSESSEE DID NOT APPEAR BEFORE THE CIT (A), THE CIT (A) DECIDED THE ASSESSEES APP EAL EX-PARTE DATE OF HEARING : 21.02.2019 DATE OF PRONOUNCEMENT : 15.03.2019 ITA NO 1606 OF 2018 SHANKAR BOBBILI KARIMNAGAR. PAGE 2 OF 3 CONFIRMING THE ORDER OF THE AO AND THE ASSESSEE IS IN SECOND APPEAL BEFORE US BY RAISING THE FOLLOWING GROUNDS O F APPEAL: 1. THE ORDER OF THE LEARNED CIT (A) IS NOT ONLY ER RONEOUS BOTH ON FACTS AND IN LAW BUT IS CONTRARY TO THE PRI NCIPLES OF NATURAL JUSTICE. 2. THE LEARNED CIT (A) ERRED IN DISMISSING THE APPE AL HOLDING NO ONE APPEARED AND NO WRITTEN SUBMISSIONS ARE FILED. 3. THE LEARNED CIT (A) FAILED TO APPRECIATE THAT TH E COUNSEL APPEARED ON 29.8.2017 AND FILED WRITTEN SUBMISSIONS WHICH ARE ACKNOWLEDGED BY THE LEARNED C IT (A) OFFICE WHICH UNFORTUNATELY IS NOT NOTICED BY HI M. 4. THE LEARNED CIT (A) OUGHT TO HAVE CONSIDERED THE WRITTEN SUBMISSIONS AND THE MATERIAL FILED AND OUGH T TO HAVE DECIDED THE GROUNDS ON MERITS. 5. ANY OTHER GROUND THAT MAY BE URGED AT THE TIME O F HEARING. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE ASSESSEE HAD FILED WRITTEN SUBMISSION BEFORE TH E CIT (A), THEREFORE, ACCORDING TO HIM, THE CIT (A)OUGHT TO HA VE DISPOSED OF THE APPEAL AFTER TAKING INTO CONSIDERATION THE WRIT TEN SUBMISSION. HE PRAYED THAT THE MATTER MAY BE RESTORED TO THE FI LE OF THE CIT (A) FOR RECONSIDERATION OF THE ISSUE. 4. THE LEARNED DR WAS ALSO HEARD. 5. HAVING REGARD TO THE RIVAL CONTENTIONS AND THE M ATERIAL ON RECORD, WE FIND THAT THE CIT (A) HIMSELF HAS REC ORDED THE DATES OF HEARING AND HAS RECORDED THAT THE ASSESSEE HAS F ILED THE WRITTEN SUBMISSIONS ON 31.08.2017. THEREFORE, WE AG REE WITH THE CONTENTION OF THE LEARNED COUNSEL FOR THE ASSESSEE THAT HE OUGHT ITA NO 1606 OF 2018 SHANKAR BOBBILI KARIMNAGAR. PAGE 3 OF 3 TO HAVE DISPOSED OF THE APPEAR ON MERITS AFTER CONS IDERING THE WRITTEN SUBMISSIONS FILED BY THE ASSESSEE. SINCE TH E ASSESSEE ALSO DID NOT APPEAL BEFORE THE CIT (A), WE DEEM IT PROPE R TO REMAND THE ISSUE TO THE FILE OF THE CIT (A) WITH A DIRECTION T O DISPOSE OF THE APPEAL ON MERITS AFTER GIVING THE ASSESSEE A FAIR O PPORTUNITY OF HEARING. 6. IN THE RESULT, ASSESSEES APPEAL IS TREATED AS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH MARCH, 2019. SD/- SD/- (S.RIFAUR RAHMAN) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 15 TH MARCH, 2019. VINODAN/SPS COPY TO: 1 SRI SHANKAR BOBBILI, C/O K VASANTKUMAR, A.V.RAGHU RAM & P VINOD, ADVOCATES, 610 BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD 2 ITO WARD 11(3) 10 TH FLOOR, SIGNATURE TOWERS, KONDAPUR, HYDERABAD 3 CIT (A)-2, HYDERABAD 4 PR. CIT 2 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER