Panduranga Reddy Bathula , Hyderabad V. Income Tax Officer, Ward-4(1), Hyderabad

ITA 1654/Hyd/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6731 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 12-01-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 13-11-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SITARMA RAO AKUNURU
• Section: 143(3)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH SMC, HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.1654/HYD/2019 ASSESSMENT YEAR: 2009 - 10 PANDURANGA REDDY BATHULA, HYDERABAD. PAN: AFXPB 5226 K VS. INCOME TAX OFFICER, WARD - 4(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SHRI SITARMA RAO AKUNURU DATE OF HEARING: 12/01/2021 DATE OF PRONOUNCEMENT: 20 /01/2021 ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 1, HYDERABAD IN APPEAL NO. 10355/2017 - 18/ITO, WARD - 4(1), HYD/CIT(A) - 1/HYD/2019 - 20 PASSED U/S. 143(3) R.W.S 250(6) OF THE ACT FOR THE A.Y.: 2009 - 10. 2. THE ASSESSEE HAS RAISED THREE GROUN DS IN ITS APPEAL AND THEY ARE EXTRACTED HEREIN BELOW FOR REFERENCE: - (1) THE ORDER OF THE LD. CIT(A) IS ERRONEOUS TO THE EXTENT IT IS PREJUDICIAL TO THE APPELLANT. (2) THE LD. CIT(A) ERRED IN CONFIRMING THE ADDITION OF RS. 5,98,460/ - REPRESENTING THE AMOU NTS SPENT THROUGH CREDIT CARD. 2 (3) ANY OTHER GROUND OR GROUNDS THAT MAY BE URGED AT THE TIME OF HEARING. 3. AT THE TIME OF HEARING BEFORE ME NONE APPEARED ON BEHALF OF THE ASSESSEE TO REPRESENT THE CASE. ON EXAMINING THE ORDER OF THE LD. CIT (A) , I FIND THAT THE LD. CIT(A) HAS PASSED EX - PARTE ORDER BASED ON THE MATERIALS ON RECORD BECAUSE NEITHER THE ASSESSEE N OR HIS COUNSEL APPEARED AT THE TIME OF HEARING THE APPEAL . LD. DR VEHEMENTLY ARGUED STATING THAT THE ASSESSEE WAS IN APPEAL BEFORE THE CIT(A) IN THE SECOND ROUND OF PROCEEDINGS AND THE LD. CIT(A) ADHER ED TO THE DIRECTIONS OF THE TRIBUNAL IN ITA NO. 1686/HY D/2016 AND SUFFICIENT OPPORTUNITIES HAD BEEN PROVIDED TO THE ASSESSEE HOWEVER, ON THE GIVEN DATES OF HEARING, NEITHER THE ASSESSEE NOR HIS REPRESENTATIVE APPEARED BEFORE THE LD. CIT (A) EXCEPT FILING THE WRITTEN SUBMISSIONS. IT WAS FURTHER SUBMITTED THAT 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. I HAVE HEARD THE LD. DR AND CAREFULLY PERUSED THE MATERIALS ON RECORD. ON EXAMINING THE FACTS OF THE CASE, I FIND MERIT IN THE SUBMISSIONS OF THE LD. DR. THE LD. CIT (A) HAD POSTED THE CASE ON TWO OCCASIONS I.E., 16/07/2019 AND 30/07/2019 . HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE BEFORE THE CIT(A) ON THE GIVEN DATES OF HEARING EVEN THOUGH IT WAS THE SECOND ROUND OF HEARING BEFORE THE FIRST APPELLATE 3 AUTHORITY . THEREFORE, THE LD. CIT (A) WAS LEFT WITH NO OTHER OPTION EXCEPT TO ADJUDICATE THE APPEAL EX - PARTE BASED ON THE MATERIAL A VAILABLE ON RECORD . IN THIS SITUATION, I DO NOT FIND MUCH STRENGTH IN THE APPEAL OF THE ASSESSEE . HOWEVER, CONSIDERING THE ISSUES INVOLVED IN THE APPEAL , AND THE FACT THAT THE ASSESSEE IS NOT RESOURCEFUL, IN THE INTEREST OF JUSTICE, I HEREBY REMIT THE MAT TER 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 SAME BREATH, I ALSO HEREBY CAUTION THE ASSESSEE TO PROMPTLY CO - OPERATE BEFORE THE LD. CIT (A) IN H IS 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 RECORD. IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STA TISTICAL PURPOSES AS INDICATED HEREINABOVE. PRONOUNCED IN THE OPEN COURT ON 20 TH JANUARY, 2021. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 20 TH JANUARY, 2021. OKK COPY TO: - 1) SHRI PANDURANGA REDDY BATHULA, H.NO. 3 - 3 - 5/3/1, BHARATNAGAR, RAMANTHAPUR, HYDERABAD 500 013. 4 2) INCOME TAX OFFICER, WARD - 4(1), IT TOWERS, AC GUARDS, HYDERABAD. 3) THE CIT(A) - 1 HYDERABAD 4) THE PR. CIT - 1 , HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE