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

ITA 2251/Hyd/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4947 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 04-02-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 04-12-2018
• 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; Principle of natural justice; Additional evidence; Corroborative evidences
• Section: 143(3); 153A; 13

Judgement Text

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 NO.2248 TO 2251/HYD/2018 ASSESSMENT YEARS: 2012 - 13 TO 2015 - 16 MA N SANI 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, CIT - DR DATE OF HEARING: 04/02/2021 DATE O F PRONOUNCEMENT: 05 /02/2021 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. 10052, 10053, 10054 & 10055/2017 - 18, DATED 30/07/2018 PASSED U/S. 143(3) R.W.S 153A AND U/S. 250(6) OF THE ACT FOR THE AYS 2012 - 13, 2013 - 14, 2014 - 15 AND 2015 - 16. 2 2. THE ASSESSEE HAS RAISED SEVERAL GROUNDS OF APPEAL IN HIS APPEALS . 3 . AT THE OUTSET, THE LD. AR SUBMITTED BEFORE US THAT THE LD. CIT (A) DISMISSED ALL THE ABOVE APPEALS OF THE ASSESSEE EX - PARTE AND FAILED TO PROVIDE PROPER OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. LD. AR FURTHER SUBMITTED THAT FOR ALL THE AYS UNDER CONSIDERATION, THE LD. A.O. HAS MADE ADDITIONS WITHOUT ANY CORROBORATIVE EVIDENCES THAT ARE REQUIRED FOR MAKING ADDITIONS. ON APPEAL, THE LD. CIT(A) HAS ALSO NOT PROVIDED PROPER OPPORTUNITY TO THE ASSESSEE TO PURSUE HIS CASE AND TO PRODUCE SUBMISSIONS ALONG WITH EVIDENCE AND DISMISSED THE APPEALS EX - PARTE WHICH IS AGAINST THE PRINCIPLES OF NATURAL JUSTICE . IT WAS THEREFORE PLEADED THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF THE LD. CIT(A) SO THAT THE ASSESSEE MAY BE IN A POSITION TO EFFECTIVELY PURSUE ITS APPEALS, OTHERWISE GREAT INJUSTICE WILL BE INFLICTED ON THE ASSESSEE. THE L D. DR VEHEMENTLY ARGUED THAT SEVERAL OPPORTUNITIES WERE PROVIDED TO THE ASSESSEE BY THE LD. CIT (A), HOWEVER NEITHER THE ASSESSEE NO R HIS COUNSEL APPEARED AT THE TIME OF HEARING. IT WAS THEREFORE SUBMITTED THAT THE LD. CIT (A) DID NOT HAVE ANY OTHER OPTIO N BUT TO PASS EX - PARTE ORDER BASED ON THE MATERIAL AVAILABLE ON RECORD. THEREFORE, THE LD. DR PLEADED THAT THE ORDERS OF THE LD. CIT (A) FOR ALL THE FOUR AYS DO NOT CALL FOR ANY INTERFERENCE. 3 4 . AFTER HEARING BOTH THE SIDES AND PERUSING THE ORDERS O F THE L D.CIT(A) IT IS APPARENT THAT THE ASSESSEE HAS NOT COOPERATED BEFORE THE LD. CIT (A) AT THE TIME OF HEARING THOUGH THE LD. CIT (A) HAD PROVIDED SEVERAL OPPORTUNITIES. THEREFORE, THE SUBMISSION OF THE LD. AR IS DE - VOID OF MERITS. HOWEVER, CONSIDERING THE NA TURE 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 THE REAFTER 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 ON RECORD. 5 . IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PU RPOSES AS INDICATED HEREIN ABOVE. PRONOUNCED IN THE OPEN COURT ON THE FIFTH DAY OF FEBRUARY, 2021. SD/ - SD/ - (SMT. P. MADHAVI DEVI) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 05 TH FEBRUARY, 2021. OKK 4 COPY TO: - 1) MANSANI KRISHNA KISHORE C/O. P. MURALI & CO., CHARTERED ACCOUNTANTS, 6 - 3 - 655/2/3, SOMAJIGUDA, HYDERABAD. 2) THE ASST. 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