Pandurangam Chedudupu , Hyderabad V. Income Tax Officer, Ward-4(5), Hyderabad

ITA 2181/Hyd/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0737 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 21-11-2019
• Assessment Year: 2013-2014
• Appeal Filed On: 15-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: K RAVIKIRAN
• Keywords: Business income
• Section: 144

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A - SMC, HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.2181/HYD/2018 ASSESSMENT YEAR: 2013 - 14 SRI PANDURANGAM CHEDUDUPU, HYDERABAD. PAN: AFU PC 6008 F VS. INCOME TAX OFFICER, WARD - 4(5), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SMT. S. SANDHYA REVENUE BY: SRI K. RAVI KIRAN, DR DATE OF HEARING: 21/11/2019 DATE OF PRONOUNCEMENT: 12 /12/2019 ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 1, HYDERABAD IN APPEAL NO. 0138/CIT(A) - 1, HYD/2016 - 17/2017 - 18, DATED 31/8/2018 PASSED U/S. 144 R.W.S 250(6) OF THE ACT FOR THE ASSESSMENT YEAR 2013 - 14. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS IN HIS APPEAL: 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 SALES ADOPTED BY THE A.O. AT RS. 5,77,23,446/ - AND FURTHER ERRED IN CONFIRMING THE ESTIMATION OF THE BUSINESS INCOME @ 8% OF SUCH TURNOVER. 3. ANY OTHER GROUND OR GROUNDS THAT MAY BE URGED AT THE TIME OF HEARING. 2 3. AT THE OUTSET, THE LD. AR SUBMITTED THAT THE LD. CIT (A) HAS PASSED ORDER WITHOUT PROPERLY HEARING THE ASSESSEE. IT WAS FURTHER ARGUED THAT THE LD. A.O. HAD ALSO PASSED EX - PARTE ORDER WITHOUT PROVIDING SUFFICIENT OPPORTUNITY TO THE ASSESSEE . THEREFORE, IT WAS PLEADED THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF THE LD. A.O. IN ORDER TO PROVIDE ONE MORE OPPO RTUNITY TO THE ASSESSEE TO PURSUE THE APPEAL. LD. DR, ON THE HAND, VEHEMENTLY OPPOSED TO THE SUBMISSION OF THE LD. AR AND ARGUED THAT SUFFICIENT OPPORTUNITIES WERE PROVIDED TO THE ASSESSEE HOWEVER, ON THE GIVEN DATE OF HEARING, THOUGH THE LD AR APPEARED B EFORE THE LD. CIT(A), NO SUBMISSIONS WERE MADE . THE LD. DR FURTHER SUBMITTED THAT NEITHER THE ASSESSEE NOR HIS REPRESENTATIVE APPEARED BEFORE THE LD. AO AT THE TIME OF HEARING. HENCE, IT WAS PLEADED THAT THE ORDER S PASSED BY THE LD. REVENUE AUTHORITIES D O NOT CALL FOR ANY INTERFERENCE AND THE APPEAL OF THE ASSESSEE MAY BE DISMISSED. 4. 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, ON THE DATE OF HEARING THOUGH THE LD AR APPEARED BEFORE THE LD. CIT(A), BUT HE DID NOT MAKE ANY EFFECTIVE REPRESENTATION . THEREFORE, THE LD. CIT (A) WAS LEFT WITH NO OTHER OPTION EXCEPT TO ADJ UDICATE THE APPEAL BASED ON THE MATERIAL AVAILABLE ON RECORD . IT IS ALSO APPARENT THAT NEITHER THE ASSESSEE NOR HIS COUNSEL 3 HAD APPEARED BEFORE THE LD. AO AT THE TIME OF HEARING AND THE LD. AO WAS FORCED TO PASS EX - PARTE ORDER U/S. 144 OF THE ACT. IN THI S SITUATION, I DO NOT FIND MUCH STRENGTH IN THE ARGUMENTS ADVANCED BY THE LD. AR. HOWEVER, CONSIDERING THE PRAYER OF THE LD. AR , IN THE INTEREST OF JUSTICE, I HEREBY REMIT THE MATTER BACK TO THE FILE OF LD. AO IN ORDER TO CONSIDER THE APPEAL AFRESH BY PROV IDING ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD AND THE ASSESSEE IS AT LIBERTY TO FURNISH ANY FRESH EVIDENCE BEFORE THE LD. A.O. IN ORDER TO JUSTIFY HIS CLAIM . AT THE SAME BREATH, I ALSO HEREBY CAUTION THE ASSESSEE TO PROMPTLY CO - OPERATE BEFORE T HE LD. REVENUE AUTHORITIES IN THE IR PROCEEDINGS FAILING WHICH THE LD. REVENUE AUTHORITIES SHALL BE AT LIBERTY TO PASS APPROPRIATE ORDER S IN ACCORDANCE WITH LAW AND MERITS BASED ON THE MATERIALS ON THE RECORD. IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREINABOVE . PRONOUNCED IN THE OPEN COURT ON 12 TH DECEMBER, 2019. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 12 TH DECEMBER , 2019 OKK 4 COPY TO: - 1) PANDURANGAM CHEDUDUPU, 1 - 7 - 10, NBK ESTATE, MUSHEERABAD, SECUNDERABAD 500020. 2) INCOME TAX OFFICER, WARD - 4(5), 7 TH FLOOR, IT TOWERS, AC GUARDS, HYDERABAD . 3) THE CIT(A) - 1, 7 TH FLOOR, A - BLOCK, IT TOWERS, AC GUARDS, HYDERABAD 4) THE PR. CIT - 1 , HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE