Leon Crop Sciences Private Limited , Hyderabad V. Income Tax Officer, Ward-16(1), Hyderabad

ITA 2158/Hyd/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 9815 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 16-12-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 09-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NILANJAN DEY
• Assessee Lawyers: KIRAN
• Keywords: TDS
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH 'B', HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.1793 &2158 H D 2018 ASSESSMENT YEAR: 2014 - 15 LEON CROP SCIENCES PRIVATE LIMITED , HYDERABAD . PAN: AACCL 0080 G VS. INCOME TAX OFFICER, WARD - 16(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI KIRAN REVENUE BY: SRI NILANJAN DEY, DR DATE OF HEARING: 16/12/2019 DATE OF PRONOUNCEMENT: 23/12/2019 ORDER 1. THESE APPEALS ARE FILED BY THE ASSESSEE AGAINST THE ORDERS OF THE LD. CIT(A) - 4, HYDERABAD IN APPEAL NO.0273/2016 - 17/ITO, WARD - 16(1)/CIT (A) - 4/HYD/18 - 19, DATED 13/6/2018 AND IN APPEAL NO.10024/17 - 18/ITO, WARD - 16(1)/CIT (A) - 4/HYD/18 - 19, DATED 16/08/2018 PASSED VIS . 143(3) & 221(1) R.WS 250(6) OF THE ACT FOR THE A.Y. 2014 - 15. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS IN ITA NO. 1793/HYD/2018: 1. THE ORDER OF THE LD. CIT(A) IS ERRONEOUS BOTH ON FACTS AND IN LAW. 2. THE LD. CIT ( A) ERRED IN CONFIRMING THE ADDITION OF RS. 9,44,029/ - MADE BY THE AO TOWARDS FOREIGN TOUR EXPENSES WITHOUT CONSIDERING THE FACT THAT NO TDS NEED BE MADE IN RESPECT OF THE PAYMENT MADE. 2 3. ANY OTHER GROUND OR GROUNDS THAT MAY BE URGED AT THE TIME OF HEARING. 3. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS IN ITA NO.2158/HYD/20 18: 1. THE ORDER OF THE LD CIT (A) IS ERRONEOUS BOTH ON FACTS AND IN LAW. 2. THE LD CIT (A) ERRED IN DECIDING THE APPEAL WITHOUT PROPER OPPORTUNITY AND OUGHT TO HAVE 'PROVIDED FURTHER OPPORTUNITY TO THE APPELLANT. 3. THE LD CIT (A) ERRED IN CONFIRMING LEVY OF PENALTY OF RS. 1,00,000/ - U/S. 221(1) OF THE ACT. 4. ANY OTHER GROUND OR GROUNDS THAT MAY BE URGED AT THE TIME OF HEARING.' 4. AT THE OUTSET, THE LD. AR SUBMITTED BEFORE US THAT THE LD. CIT (A) HAS PASSED EX - PARTE ORDERS IN BOTH THE APPEALS WITHOUT PROVIDING AN OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. IT WAS THEREFORE PLEADED THAT THE APPEALS MAY BE REMITTED BACK TO THE F ILE OF THE LD CIT (A) IN ORDER TO PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE TO PURSUE THE APPEALS. LD. DR, ON THE OTHER HAND, VEHEMENTLY OPPOSED TO THE SUBMISSIONS OF THE LD. AR AND ARGUED THAT 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). IT WAS FURTHER SUBMITTED THAT THE LD. CIT (A) HAD NO OTHER OPTION BUT TO PASS EX - PARTE ORDERS ON MERITS 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 AND AP PEALS OF THE ASS ESSEE MAY BE DISMISSED. 3 5. I HAVE HEARD THE RIVAL SUBMISSIONS 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 SEVERAL OCCASIONS. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE BEFORE THE CIT(A) ON THE GIVEN DATES OF HEARING. THEREFORE, THE LD. C IT (A) WAS LEFT WITH NO OTHER OPTION EXCEPT TO ADJUDICATE THE APPEAL EX - PARTE. IN THIS SITUATION, I DO NOT FIND MUCH STRENGTH IN THE ARGUMENTS ADVANCED BY THE LD. AR. HOWEVER, CONSIDERING THE PRAYER OF THE LD. AR, AND IN THE INTEREST OF JUSTICE, I HEREBY R EMIT THE APPEALS BACK TO THE FILE OF LD. CIT (A) IN ORDER TO CONSIDER THE APPEALS AFRESH BY PROVIDING ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. AT THE SAME BREATH, I ALSO HEREBY CAUTION THE ASSESSEE TO PROMPTLY COOPERATE BEFORE THE LD. CIT (A) I N THE PROCEEDINGS FAILING WHICH THE LD. CIT (A) SHALL BE AT LIBERTY TO PASS APPROPRIATE ORDERS IN ACCORDANCE WITH LAW AND MERITS BASED ON THE MATERIALS ON THE RECORD. IT IS ORDERED ACCORDINGLY. 6. IN THE RESULT, APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREINABOVE. PRONOUNCED IN THE OPEN COURT ON 23RD DECEMBER, 2019. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 23RD DECEMBER, 2019 4 OKK COPY TO: - 1) LEON CROP SCIENCES PRIVATE LIMITED, 5 - 5 - 35168/A, APIIC ROAD, PRASHANTHI NAGAR, KUKATPALLY, HYDERABAD. 2) INCOME TAX OFFICER, 16(1), IT TOWERS, AC GUARDS, HYDERABAD. 3) THE CIT(A) - 4 , HYDERABAD 4) THE PR. CIT - 4 , HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE