Shyamala Devi Narra , Secunderabad V. Income Tax Officer, Ward-10(5), Hyderabad

ITA 2177/Hyd/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8100 (ITAT-HYDERABAD)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 16-07-2019
• Assessment Year: 2005-2006
• Appeal Filed On: 15-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NILANJAN DEY
• Keywords: Opportunity of being heard
• Section: 144; 154

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH SMC, HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER ITA NO.2177/HYD/2018 ASSESSMENT YEAR: 2005 - 06 SMT. SHYAMALA DEVI NARRA, SECUNDERABAD. PAN: AGDPN 3081 H VS. INCOME TAX OFFICER, WARD - 10(5), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SMT. S. SANDHYA REVENUE BY: SHRI NILANJAN DEY, DR DATE OF HEARING: 16/07/2019 DATE OF PRONOUNCEMENT: 17 /07/2019 ORDER PER A. MOHAN ALANKAMONY, AM.: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 6, HYDERABAD IN APPEAL NO.10318/2017 - 18/B3/CIT(A) - 6, DATED 28/09/2018 PASSED U/S. 154 & 250(6) OF THE ACT FOR THE ASSESSMENT YEAR 2005 - 06. 2. IN THIS APPEAL, THE ASSESSEE HAS RAISED T HE FOLLOWING GROUNDS: 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 EXPARTE WITHOUT CONSIDERING THE FACT THAT NOTICE PO STING THE APPEAL ON 28/09/2018 WAS ACTUALLY RECEIVED ON 29/09/2018. 3. THE LD CIT (A) ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER IN INVOKING THE PROVISION OF SECTION 154 OF THE INCOME TAX ACT. 2 4. THE LD CIT (A) ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER IN DETERMINING THE SALE CONSIDER ATION OF RS. 3,54,300/ - WITHOUT CONSIDERING THE FACT THAT THE APPELLANT DID NOT RECEIVE ANY CONSIDERATION. 5. ANY OTHER GROUND OR GROUNDS THAT MAY BE URGED AT THE TIME OF HEARING. 3. AT THE OUTSET, THE LD. AR SUBMITTED BEFORE US THAT THE LD. CIT (A) HAS PASSED EX - PARTE ORDER WITHOUT AFFORDING AN OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. IT WAS THEREFORE PLEADED THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF LD. CIT (A) IN THE CASE OF THE ASSESSEE FOR FRESH CONSIDERATION THEREBY AFFORDING THE ASSE SSEE ONE MORE OPPORTUNITY OF BEING HEARD. THE LD. DR VEHEMENTLY OPPOSED TO THE SUBMISSION OF THE LD. AR AND ARGUED BY STATING THAT THE LD. CIT (A) HAD POSTED THE CASE FOR HEARING ON 28/09/2018 HOWEVER, NEITHER THE ASSESSEE NOR THE LD. AR APPEARED BEFORE T HE LD. CIT (A) IN ORDER TO PURSUE THE CASE. THE LD. DR THEREFORE REQUESTED THAT THE APPEAL OF THE ASSESSEE MAY BE DISMISSED. 4. I HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY PERUSED THE MATERIALS ON RECORD. ON PERUSING THE ORDER OF THE LD. CIT (A) I FIND THAT THE LD. CIT (A) HAS POSTED THE CASE FOR HEARING HOWEVER, NONE APPEARED BEFORE THE LD. CIT (A), THEREFORE THE LD. CIT (A) HAD LEFT WITH NO OTHER OPTION EXCEPT TO PASS EX - PARTE ORDER ON MERITS BASED ON THE MATERIALS ON RECORD. FROM THE ORDER OF THE LD. AO ALSO I FIND THAT THE ASSESSEE HAD NOT COOPERATED BEFORE THE LD. AO IN THE ASSESSMENT PROCEEDINGS, AND 3 THEREFORE, THE LD. AO WAS FORCED TO PASS ORDERS U/S. 144 OF THE ACT BASED ON THE MATERIALS ON RECORD. IN THESE CIRCUMSTANCES I DO NOT FIND ANY FA ULT ON THE PART OF THE LD. CIT (A) AND ANY MERIT IN THE SUBMISSIONS OF THE LD. AR. HOWEVER, TAKING A LENIENT VIEW, IN THE INTEREST OF JUSTICE, I HEREBY REMIT THE MATTER BACK TO THE FILE TO THE LD. AO TO CONSIDER THE ISSUE AFRESH AFTER AFFORDING AN OPPORTU NITY TO THE ASSESSEE OF BEING HEARD. AT THE SAME TIME, I ALSO DIRECT THE ASSESSEE AND HIS REPRESENTATIVE TO PROMPTLY CO - OPERATE BEFORE THE LD. REVENUE AUTHORITIES IN THEIR PROCEEDINGS FAILING WHICH THE Y SHALL BE AT LIBERTY TO PASS APPROPRIATE ORDER BASED ON LAW AND MERITS TAKING INTO CONSIDERATION OF THE MATERIALS ON RECORD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREIN ABOVE. PRONOUNCED IN THE OPEN COURT ON 17 TH JULY, 2019. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 17 TH JULY , 2019 OKK COPY TO: - 1) SMT. SHYAMALA DEVI NARRA, 10 - 2 - 398, PLOT NO.219, FLAT NO.202, MEGHANA SURESH RESIDENCY, WEST MAREDPALLY, SECUNDERABAD. 2) INCOME TAX OFFICER, WARD - 10(5), IT TOWERS, A.C. GUDARDS, HYDERABAD. 3) THE CIT(A) - 6 , HYDERABAD 4 4) THE PR. CIT - 6 , HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE