Subramanyam Naidu Sajja , Hyderabad V. Dy. Commissioner of Income Tax , Circle-3(2), Hyderabad

ITA 250/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7555 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 11-03-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 25-02-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUNIL KUMAR PANDEY

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 250/HYD/2019 A.Y. 2015 - 16 SUBRAMANYAM NAIDU SAJJA, HYDERABAD. PAN: AHUPS 6090 H VS. DCIT, CIRCLE - 3(2), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SHRI SUNIL KUMAR PANDEY, DR DATE OF HEARING: 11/03/2021 DATE OF PRONOUNCEMENT: 23 /03/2021 ORDER PER A . MOHAN ALANKAMONY, AM: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 3, HYDERABAD IN APPEAL NO.0152/DCIT - 3(2)/HYD/CIT(A) - 3/2017 - 18, DATED 10/01/2019, DATED 10/01/2019 PASSED U/S 143 (3) R.W.S 250(6) OF THE ACT FOR THE A.Y.: 2015 - 16. 2. THE A SSESSEE HAS RAISED THREE GROUNDS IN ITS APPEAL AND THEY ARE EXTRACTED HEREIN BELOW FOR REFERENCE: - 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE ORDER OF THE LD. CIT(A) ERRONEOUS IN LAW AND FACTS OF THE CASE. 2. ON THE FACTS AND IN THE CIRCUMSTA NCES OF THE CASE THE LD. CIT(A) IS ERRED IN LAW AND FACTS OF THE CASE IN CONFIRMING THE ADDITION MADE BY THE A.O. TREATING AGRICULTURAL INCOME AS INCOME FROM OTHER SOURCES. 2 3. THE APPELLANT CRAVES LEAVE TO ADD TO / ALTER / MODIFY / DELETE / AMEND / SUBSTIT UTE ALL OR ANY OF THE ABOVE GROUNDS . 3. AT THE OUTSET, NONE APPEARED BEFORE US TO REPRESENT THE ASSESSEES CASE. ON EXAMINING THE LD. CIT(A)S ORDER, WE FIND THAT THE LD. CIT (A) HA D PASSED EX - PARTE ORDER WITHOUT PROVIDING AN OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. BEFORE US, THE LD. DR SUBMI TTED THAT SUFFIC IENT OPPORTUNITIES HAD BEEN PROVIDED TO THE ASSESSEE HOWEVER, ON THE GIVEN DATES OF HEARING, NEITHER THE ASSESSEE NOR ITS REPRESENTATIVE APPEARED BEFORE THE LD. CIT (A). THEREFORE THE LD. CIT (A) HAD NO OTHER OPTION BUT TO PASS EX - PARTE ORDER 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. 4. HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE AND AFTER HEARING THE LD. DR, WE 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 DATES OF HEARING. THEREFORE, THE LD. CIT (A) WAS LEFT WITH NO OTHER OPTION EXCEPT TO ADJUDICATE THE APPEAL E X - PARTE. HOWEVER, ON EXAMINING THE CIT(A)S ORDER, WE OF THE VIEW THAT THE LD. CIT(A) OUGHT TO HAVE ADJUDICATED THE APPEAL ON MERITS BY PASS ING A SPEAKING ORDER INSTEAD OF SIMPLY DISMISSING THE APPEAL EX - PARTE FOR NON - APPEARANCE . THEREFORE, CONSIDERING TH E ISSUES INVOLVED IN THE APPEAL AND IN THE INTEREST OF 3 JUSTICE, WE HEREBY REMIT THE MATTER BACK TO THE FILE OF LD. CIT (A) IN ORDER TO CONSIDER THE APPEAL AFRESH ON MERITS BY PROVIDING ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. AT THE SAME BREATH , WE ALSO HEREBY CAUTION THE ASSESSEE TO PROMPTLY CO - OPERATE BEFORE THE LD. CIT (A) IN THE PROCEEDINGS FAILING WHICH THE LD. CIT (A) SHALL BE AT LIBERTY TO PASS APPROPRIATE ORDER IN ACCORDANCE WITH LAW AND MERITS BASED ON THE MATERIALS ON THE RECORD. IT I S ORDERED ACCORDINGLY. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREINABOVE. PRONOUNCED IN THE OPEN COURT ON THE 23 RD MARCH, 2021. SD / - SD/ - ( P. MADHAVI DEVI ) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 23 RD MARCH, 2021 OKK COPY TO: - 1) SUBRAMANYAM NAIDU SAJJA, FLAT NO. 508, VENKATA PUSHPA TOWERS, TVR NAGAR, KUKATPALLY, HYDERABAD 500 072. 2) DCIT, CIRCLE - 3(2), SIGNATURE TOWERS, OPP. BOTANICAL GARDENS, KONDAPUR, HYDERABAD 500 084. 3) THE CIT (A) - 3, HYDERABAD. 4) THE PRINCIPAL COMMISSIONER OF INCOME TAX - 3, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE