Mansani Krishna Kishore, Hyderabad V. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

ITA 1877/Hyd/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9369 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-B
• Assessment Year: 2010-2011
• Appeal Filed On: 14-09-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI
• Assessee Lawyers: P MURALI MOHANA RAO
• Keywords: Opportunity of being heard; Additional evidence
• Section: 143(3); 153A; 13

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B , HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NOS. 1876, 1877 & 1878/HYD/208 AYS:2009 - 10, 2010 - 11 & 2011 - 12 MANSANI KRISHNA KISHORE, HYDERABAD. PAN: AERPM 4919 B VS. ACIT, CENTRAL CIRCLE - 2(3), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI P. MURALI MOHANA RAO REVENUE BY: SHRI Y.V.S.T. SAI, DR DATE OF HEARING: 16/02/2021 DATE OF PRONOUNCEMENT: 03 /0 3 /2021 ORDER PER A. MOHAN ALANKAMONY , A.M: ALL THESE APPEALS ARE FILED BY THE ASSESSEE AGAINST THE ORDERS OF THE LD. CIT(A) - 12, HYDERABAD IN APPEAL NOS. 10049, 10050 & 10051/2017 - 18, DATED 01/06/2018 PASSED U/S. 143(3) R.W.S 153A AND U/S. 250(6) OF THE ACT FOR THE AYS 2009 - 10, 2010 - 11 AND 2011 - 12 RESPECTIVELY. 2 . AT THE OUTSET, LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED BEFORE US THAT THE CORE ISSUES RAISED IN THE INSTANT APPEALS OF THE ASSESSEE ARE 2 SIMILAR TO THAT OF THE GROUNDS RAISED BY THE ASSESSEE IN HIS APPEALS FOR THE A.Y. 2012 - 13 TO 2015 - 16 (ITA NOS. 2248 TO 2251/HYD/2018) WHICH WERE REMITTED BACK TO THE FILE OF THE LD.AO FOR DE - NOVO CONSIDERATION BY THE TRIBUNAL VIDE ITS ORDER DATED 05/02/2021. I T WAS THEREFORE REQUESTED THAT THE PRESENT APPEALS OF THE ASSESSEE MAY ALSO BE REMITTED BACK TO THE FILE OF THE LD. CIT(A) WITH IDENTICAL DIRECTIONS. ON THE OTHER HAND, LD. DR VEH EMENTLY OPPOSED TO THE SUBMISSIONS OF THE LD. AR AND RELIED ON THE ORDERS OF THE LD. REVENUE AUTHORITIES. 3 . WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY PERUSED THE MATERIALS ON RECORD. IN THE ASSESSEES OWN CASE FOR THE AYS 2012 - 1 3 TO 2015 - 16, THE TRIBUNAL VIDE ORDER DATED 05/02/2021, WHEREIN BOTH THE UNDERSIGNED ARE THE SIGNATORIES OF THE ORDER, HAD REMITTED ALL TH OSE APPEALS BACK TO THE FILE OF THE LD. CIT(A) FOR DE - NOVO CONSIDERATION BECAUSE THEY WERE EX - PARTE ORDERS. IN THE CONCLUDING PARA OF THE ORDER THE TRIBUNAL HAD OBSERVED AS UNDER: - 4 ..HOWEVER, CONSIDERING THE NATURE OF ADDITION, IN THE INTEREST OF JUSTICE, WE HEREBY REMIT ALL THE APPEALS BACK TO THE FILE OF LD. CIT(A) FOR DE - NOVO CONSIDERATION. NEEDLESS TO MENTION THAT IF THE ASSESSEE PRODUCE ANY ADDITIONAL EVIDENCE, THE SAME SHALL BE VERIFIED BY OBTAINING A REMAND REPORT FROM THE LD.AO AND THEREAFTER PASS APPROPRIATE ORDERS IN ACCORDANCE WITH LAW AND MERIT AFTER PROVIDING PROPER OPPORTUNITY OF BEING HEARD. AT THE SAME BREATH, WE ALSO DIRECT THE ASSESSEE AND ITS COUNSEL TO PROMPTLY COOPERATE BEFORE THE LD. REVENUE AUTHORITIES IN THEIR PROCEEDINGS FAILING WHICH THE LD. REVENUE AUTHORITIES SHALL BE AT LIBERTY TO COMPLETE THE PROCEEDINGS BASED ON THE MATERIALS O N RECORD. 3 4 . THOUGH THE PRESENT APPEALS ARE NOT ARISING OUT OF EX - PARTE ORDERS BY THE LD.CIT(A) , HOWEVER S INCE THE ISSUES RAISED IN THE PRESENT APPEALS ARE ALSO SOMEW HAT SIMILAR TO THE ISSUES RAISED IN THE APPEALS WHICH ARE REMITTED BACK TO THE FILE OF THE L D.CIT(A) FOR DE - NOVO CONSIDERATION IN THE EARLIER IN STANCE , IN ORDER TO FOLLOW THE PRINCIPLES OF CONSISTENCY AND FOR PROPER VERIFICATIONS OF THE FACTS IN ALL THESE CASES, IN THE INTEREST OF JUSTICE, WE HEREBY REMIT BACK ALL THE INSTANT THREE APPEALS OF THE ASSESSEE ALSO TO THE FILE OF THE LD. CIT(A) WITH SIMILAR DIRECTION. 5 . IN THE RESULT, ALL THE THREE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREIN ABOVE. PRONOUNCED IN THE OPEN COURT ON T HE THIRD OF MARCH 2021. SD/ - SD/ - ( SMT. P. MADHAVI DEVI ) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 03 RD MARCH , 2021. OKK COPY TO: - 1) MANSANI KRISHNA KISHORE, C/O. P. MURALI & CO., CHARTERED ACCOUNTANTS, 6 - 3 - 655/2/3, 1 ST FLOOR, SOMAJIGUDA, HYDERABAD - 82. 2) ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2(3), HYDERABAD. 3) THE CIT(A) - 12 , HYDERABAD . 4) THE PR. CIT (CENTRAL) , HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE