V.Kishan , Nirmal V. Income Tax Officer, Ward-1, Nirmal

ITA 2089/Hyd/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 8834 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 14-11-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 31-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: T CHAITANYA KUMAR
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES SMC, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER I.T.A. NO. 2089/HYD/2018 ASSESSMENT YEAR: 2014-15 V. KISHAN, NIRMAL [PAN: AIKPV0448B] VS INCOME TAX OFFICER, WARD-1, NIRMAL (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI T.CHAITANYA KUMAR, AR FOR REVENUE : SHRI SUNKU SRINIVAS, DR DATE OF HEARING : 14-11-2019 DATE OF PRONOUNCEMENT : 22-11-2019 O R D E R THIS APPEAL FILED BY THE ASSESSEE FOR THE AY.2014-15 IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCO ME TAX (APPEALS)5, HYDERABAD, DATED 08-05-2018, CONFIRMING THE ADDITION OF RS.16 LAKHS U/S.68 OF THE INCOME TAX ACT [ ACT]. 2. AT THE OUTSET, IT IS NOTICED THAT THERE IS A DELAY OF 11 5 (ONE HUNDRED AND FIFTEEN) DAYS IN FILING OF THE APPEA L BEFORE THE TRIBUNAL. THE ASSESSEE HAS FILED AN APPLICATION FOR CONDONATION OF DELAY. IT IS SUBMITTED THAT THE ASSESSEE WA S SUFFERING WITH PARALYSIS AND WAS TAKING TREATMENT IN A H OSPITAL AND HIS SECOND DAUGHTER WAS ALSO SUFFERING WITH LIVER CANCER, DUE TO WHICH THERE WAS A DELAY IN FILING OF THE APPEAL . IT WAS ALSO SUBMITTED THAT DELAY IS DUE TO THE REASONS BEYOND THE CONTROL OF ASSESSEE AND IS NOT INTENTIONAL. LD.DR WAS A LSO HEARD AND I AM SATISFIED WITH THE REASONS GIVEN FOR DE LAY IN FILING THE APPEAL BEFORE THE TRIBUNAL. THEREFORE, THE DELAY IS CONDONED AND THE APPEAL IS ADJUDICATED AS UNDER: ITA NO. 2089/HYD/2018 :- 2 -: 3. I FIND THAT THE ASSESSING OFFICER (AO) HAS MADE ADD ITION OF RS.16 LAKHS ON THE GROUND THAT THE ASSESSEE HAS FAIL ED TO PROVE THE SOURCES FOR DEPOSITS OF RS.16 LAKHS INTO HIS BANK ACCOUNT, THOUGH THE ASSESSEE HAD SUBMITTED THAT IT WAS A TOKEN ADVANCE OF RS.16 LAKHS FROM SHRI POLISHETTY LAX MAN KUMAR ON 02-12-2013 TOWARDS AGREEMENT FOR SALE OF PLO T. 3.1. AGGRIEVED, THE ASSESSEE PREFERRED AN APPEAL BEF ORE THE CIT(A), WHO CONFIRMED THE ORDER OF AO AS THE ASSESSEE DID NOT APPEAR BEFORE HIM. THUS, THE ORDER OF THE CIT(A) IS EX-PARTE THE ASSESSEE AND THE ASSESSEE IS IN FURTHER APPEAL BEFOR E THE TRIBUNAL. 4. I HAVE GONE THROUGH THE ORDER OF THE CIT(A) AND FIN D THAT THE ORDER OF LD.CIT(A) IS EX-PARTE THE ASSESSEE AND HAS ONLY CONFIRMED THE ASSESSMENT ORDER, HOLDING THAT THE ASSESSE E HAS FAILED TO SUBMIT THE SOURCES FOR MAKING DEPOSITS TO THE E XTENT OF RS.16 LAKHS. THEREFORE, I AM INCLINED TO SET ASIDE THE ORDER OF LD.CIT(A) AND REMAND THE ISSUE TO THE FILE OF CIT(A ) FOR RE-ADJUDICATION OF THE APPEAL ON MERITS. NEEDLESS TO ME NTION THAT THE ASSESSEE SHALL BE GIVEN A FAIR OPPORTUNITY OF HEARING AND THE ASSESSEE ALSO SHALL FILE THE RELEVANT DETAILS BEFORE THE CIT(A) FOR EARLY DISPOSAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS TREATED AS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND NOVEMBER, 2019 SD/- (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED: 22-11-2019 TNMM ITA NO. 2089/HYD/2018 :- 3 -: COPY TO : 1. V.KISHAN, NIRMAL. C/O.SHRI T.CHAITANYA KUMAR, ADVOCATE, FLAT NO.102, GOWRI APTS., URDU LANE, HIMA YAT NAGAR, HYDERABAD. 2. INCOME TAX OFFICER, WARD-1, NIRMAL. 3. CIT(APPEALS)-5, HYDERABAD. 4. PR.CIT-5, HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.