SV Milk and Milk Products Private Limited , Chittoor V. Asst. Commissioner of Income Tax, Circle-2(1), Hyderabad

ITA 1758/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2605 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2012-2013
• Appeal Filed On: 04-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S PRASANNA
• Assessee Lawyers: E PHALGUNA KUMAR
• Keywords: Tax effect; Condonation of delay; FORM 26AS
• Section: 142(1); 201; 13; 12; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 1 758 /HYD./201 9 ASSESSMENT YEAR: 20 1 2 - 13 SV MILK AND MILK PRODUCTS PVT. LTD. VS ACIT, CIRCLE 2(1) CHITTOOR TIRUPATI [PAN: AAFCM5874J ] (APPELLANT) (RESPONDENT) FOR ASSESSEE: SHRI E. PHALGUNA KUMAR , ADV. FOR REVENUE: SMT. S. PRASANNA, D.R. DATE OF HEARING : 0 5 /05/2021 DATE OF PRONOUNCEMENT : 24 /0 6 /2021 O R D E R PER L.P. SAHU, A.M. THIS IS ASSESSEES APPEAL AGAINST THE CIT(A) - 9 , HYDERABADS EX PARTE ORDER DATED 09.10. 2019 FOR AY 201 2 - 13. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL. 1. THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 9 IS ERRONEOUS AND IS NOT BAS ED ON FACTS AND CIRCUMSTANCES OF THE CASE . 2. THE LD.CIT(A) - 9, HYDERABAD ERRED IN DISMISSING THE APPEAL ON NON - PAYMENT OF ADMITTED TAX. THE LD. CIT (APPEALS) - 9 FAI LED TO RECOGNISE THE FACT THAT ENTIRE ADMITTED TAX LIABILITY WAS DULY PAID BY, THE APPELLANT WITHIN 4 DAYS OF FILING OF RETURN OF INCOME [TAX EFFECT: RS.2,63,33,426/ - ] ITA NO. 1758/HYD/19 AY 2012 - 13 SV MILK AND MILK PRODUCTS P LTD. CHITTOOR 2 3 . THE LD. CIT (APPEALS) - 9, HYDERABAD ERRED IN UNDERSTANDING THE FACT THAT THE PAY MENT OF ADMITTED TAX LIABILITY APPEARS IN FORM 26AS OF THE APPELLANT FOR THE AY 12 - 13 AND HENCE REPRESENTS DISCHARGE/PAYMENT OF FULL AMOUNT OF ADMITTED TAX LIABILITY. [TAX EFFECT: RS.2,63,33,426/ - ] 4. THE LD. CIT (APPEALS) - 9, HYDERABAD ERRED IN NOT PROVIDING AN OPPORTUNITY TO THE APPELLANT FOR FILING OF CONDONATION OF DELAY. NO DEFECT MEMO WAS SERVED UPON THE APPELLANT FOR DELAY IN FILING THE APPEAL. 5. THE LD. CIT (APPEALS) - 9, HYDERABAD ERRED IN IGNORING THE FACT THAT THERE WAS A CHANGE IN THE COUNSEL FOR THE APPELLANT, AND DURING SUCH TRANSFER, THE APPELLANT HAD BY MISTAKE MISSED TO FILE THE CONDONATION OF DELAY. THE MISTAKE IS PURELY INADVERTENT AND IS THE MISTAKE OF THE A.R. 6. THE APPELLANT PRAYS THE HONBLE ITAT TO DIRECT THE LD.CIT(A) TIRUPATI (BEFORE WHOM THE ORIGINAL APPEAL WAS FILED) TO CONDONE THE DELAY IN FILING OF APPEAL AND CONSIDER THE MATTER ON MERITS INSTEAD OF DISMISSING THE APPEAL. 7. THE APPELLANT CRAVES LEAVE T PLEAD ANY OTHER GROUND EITHER, OR AL OR WRITTEN WITH THE KIND PERMISSION OF HONBLE TRIBUNAL AT ANY TIME EITHER BEFORE OR ON THE DATE OF HEARING. TOTAL TAX EFFECT: RS. 2,63,33,426/ - 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE FILED RETURN OF INCOME ON 30.09.2012 FOR AY 2012 - 13 DECLARING TOTAL INCOME OF RS. 1,99,43,084/ - AND THE CASE WAS SELECTED FOR SCRUTINY THROUGH CASS AND STATUTORY NOTICES WERE ISSUED TO THE ASSESSEE. DURING THE COURSE OF ASSESSMENT PROCEEDINGS THE A.R. OF THE ASSESSEE APPEARED AND SUBMITTED REPLY TO THE N OTICES ISSUED BY THE ASSESSING OFFICER U/S 142(1) OF THE ACT, BUT THE AO COMPLETED THE ASSESSMENT AS PER SEC.144 OF THE ACT AND ASSESSED INCOME DETERMINING AT RS. 10,11,06,360/ - BY MAKING ADDITION ON ACCOUNT OF UNSECURED LOANS, SUNDRY CREDITORS AND CREDITO RS FOR EXPENSES AS DISCUSSED INN THE ASSESSMENT ORDER. FEELING AGGRIEVED FROM THE ORDER OF THE AO, ASSESSEE APPEALED BEFORE THE CIT(A) AND BEFORE THE CIT(A) ALSO ASSESSEE DID NOT APPEAR INSPITE OF ISSUANCE OF MANY NOTICE S . THEREFORE CIT(A) DECIDED THE ISSUE EX PARTE CIT(A) ALSO NOTICED THAT THERE WAS A MISTAKE ON TECHNICAL GROUND NON FILING OF CONDONATION OF DELAY PETITION AND NON PAYMENT OF ADMITTED TAX . HENCE HE ITA NO. 1758/HYD/19 AY 2012 - 13 SV MILK AND MILK PRODUCTS P LTD. CHITTOOR 3 DISMISSED APPEAL OF ASSESSEE ON FACTS AS WELL AS ON MER ITS. BEING AGGRIEVED ASSESSEE IS IN APPEAL BEFORE US. 3. AT THE OUTSET LEARNED COUNSEL REQUESTED FOR SENDING THE MATTER BACK TO THE FILE OF ASSESSING OFFICER FOR RE - ADJUDICATION OF THE CASE BECAUSE THE CASE WAS DECIDED EX PARTE BY THE AO AS WELL AS THE CI T(A) AND HE UNDERTOOK THAT THE ASSESSEE WILL COMPLY WITH ALL THE NOTICES ISSUED BY THE REVENUE AUTHORITIES FOR EARLY COMPLETION OF THE CASE. 4. ON THE OTHER HAND LEARNED DR STRONGLY AND VEHEMENTLY OBJECTED TO THE REQUEST OF THE ASSESSEE AND DREW O U R ATTENTION THE NON - APPEARANCE OF THE ASSESSEE SHOWS THE NEGLIGENT ATTITUDE OF ASSESSEE. THEREFORE LEARNED DR ARGUED THAT THE REQUEST OF ASSESSEES AR BE NOT ACCEPTED AND THE MATTER BE DECIDED ON THE BASIS OF DOCUMENTS AVAILABLE BEFORE US. 5. AFTER HE ARING BOTH THE PARTIES AND PERUSING MATERIAL PLACED ON RECORD WE OBSERVE FROM THE ORDER OF AO THAT ASSESSEE DID NOT APPEAR BEFORE HIM AND THE AO APPLIED PROVISIONS OF SEC.144 OF THE ACT AND COMPLETED THE ASSESSMENT AND THE CIT(A) ALSO HAS DISMISSED THE A PPEAL OF THE ASSESSEE VIDE HIS ORDER DT. 9 TH OCTOBER, 2019. AS PER OUR CONSIDERED OPINION WE ACCEPT THE REQUEST OF THE LEARNED COUNSEL OF THE ASSESSEE AND REMIT THE MATTER BACK TO THE FILE OF ASSESSING OFFICER FOR DE NOVO CONSIDERATION. NEEDLESS TO MENTI ON THAT REASONABLE OPPORTUNITY OF HEARING SHALL BE AFFORDED TO ASSESSEE AND ASSESSEE ALSO IS DIRECTED TO APPEAR BEFORE THE ASSESSING OFFICER WITH COMPLETE DOCUMENTS AND COOPERATE IN EARLY COMPLETION OF DE NOVO ASSESSMENT PROCEEDINGS AD SHOULD NOT SEEK ANY FURTHER ADJOURNMENTS. 6. IN THE RESULT THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 24 /0 6 /2021. SD/ - SD/ - (P. MADHAVI DEVI ) ( L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 24 TH JUNE, 2021 *GMV ITA NO. 1758/HYD/19 AY 2012 - 13 SV MILK AND MILK PRODUCTS P LTD. CHITTOOR 4 COPY OF ORDER FORWARDED TO: 1. SV MILK & MILK PRODUCTS PVT. LTD. NO. 1 - 3, SRIKALAHASTI R OAD, PITCHATOOR, CHITTOOR DISTRICT, A.P 2. ACIT, CIRCLE 2(1), TIRUPATI 3. A CIT, RANGE 2, TIRUPATI . 4. CIT(A) - 9 , HYDERABAD 5. PR.CIT , TIRUPATI . 6. D.R. ITAT HYDERABAD 7. GUARD FILE