K. Ramakrishna, Hyd, Hyderabad V. ACIT, Central Circle-4, Hyderabad

ITA 308/HYD/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 53580 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2011
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 10-08-2011
• Assessment Year: 2008-2009
• Appeal Filed On: 28-02-2011
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: CHANDRA SEKHARAM
• Assessee Lawyers: S RAMA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A , HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA NO.308/HYD/2011 : ASSESSMENT YEAR 2008-0 9 SHRI K.RAMAKRISHNA, HYDERABAD ( PAN BMZPK 6182 K ) V/S. ASST. COMMISSIONER OF INCOME - TAX, CENTRAL CIRCLE-4, HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.RAMA RAO RESPONDENT BY : SHRI M.S.CHANDRA SEKHARAM O R D E R PER G.C.GUPTA, VICE PRESIDENT: THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT Y EAR 2008-09 IS DIRECTED AGAINST THE ORDER OF THE COMMIS SIONER OF INCOME- TAX (APPEALS). 2. FIRST GROUND OF APPEAL IS GENERAL IN NATURE AND NEEDS NO ADJUDICATION. GROUND OF APPEAL NO.2 OF THE ASSESS EE IS AS UNDER- 2. THE LEARNED COMMISSIONER OF INCOME-TAX(APPEALS) ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFF ICER IN COMPLETING THE ASSESSMENT U/S. 144 OF THE I.T. ACT . THE LEARNED COMMISSIONER OF INCOME-TAX(APPEALS) OUGHT TO HAVE CONSIDERED THAT PROPER OPPORTUNITY WA S NOT ALLOWED BEFORE COMPLETING THE ASSESSMENT U/S. 144 OF THE I.T. ACT. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT EX- PARTE ASSESSMENT, WAS FRAMED IN THIS CASE UNDER S.1 44 OF THE ACT. IN THE APPEAL BEFORE THE CIT(A), THE ASSESSEE HAS MADE SUBMISSIONS ITA NO.308/H/2011 SHRI K.RAMAKRISHNA, HYDERABAD 2 CONTESTING THE ACTION OF THE ASSESSING OFFICER IN I NVOKING THE PROVISIONS OF S.144 BY THE ASSESSING OFFICER IN THI S CASE, WHICH WERE NOT RECORDED AND CONSIDERED BY THE CIT(A) WHILE DIS POSING OFF THE APPEAL OF THE ASSESSEE. HE SUBMITTED THAT ON MERIT S OF THE CASE, THE CIT(A) HAS NOT PASSED A SPEAKING ORDER AND HAS SUMM ARILY REJECTED THE CONTENTIONS OF THE ASSESSEE-APPELLANT. 4. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS OPP OSED THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSE SSEE. HE SUBMITTED THAT AMPLE OPPORTUNITY WAS GIVEN BY THE ASSESSING OFFICER TO THE ASSESSEE, BUT THE SAME WAS NOT AVAILED. HE SUBMITTED THAT THE CIT(A) HAS RECORDED IN HIS APPELLATE ORDER THE DETAILS OF VARIOUS DATES OF HEARING FIXED BY THE ASSESSING OFFICER DUR ING THE COURSE OF ASSESSMENT PROCEEDINGS. HE SUBMITTED THAT THERE W AS AMPLE JUSTIFICATION FOR PASSING EX-PARTE ASSESSMENT ORDER IN THIS CASE BY THE ASSESSING OFFICER. HE REFERRED TO PARA-3 OF THE AP PELLATE ORDER PASSED BY THE CIT(A), WHEREIN THE MERITS OF THE CASE WERE CONSIDERED BY HIM. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE ORDERS OF THE ASSESSING OFFICER AND THE CIT(A). WE FIND THAT THE SUBMISSIONS MADE BY THE ASSESSEE AGAINST INVOKING O F PROVISIONS OF S.144 OF THE ACT IN THIS CASE WERE NOT RECORDED BY THE CIT(A) IN HIS APPELLATE ORDER. AS REGARDS THE MERITS OF THE ISSU ES RAISED IN THE GROUNDS OF APPEAL OF THE ASSESSEE, WE FIND THAT THE CIT(A) HAS DISMISSED THE GROUNDS OF APPEAL OF THE ASSESSEE, WI THOUT PASSING A SPEAKING ORDER ON THE MERITS OF THE ISSUES BEFORE H IM. IT IS WELL SETTLED THAT EVEN WHILE DISPOSING OFF AN APPEAL ARI SING OUT OF AN EX- PARTE ORDER FRAMED BY THE ASSESSING OFFICER, THE C IT(A) ACTING AS AN ITA NO.308/H/2011 SHRI K.RAMAKRISHNA, HYDERABAD 3 APPELLATE AUTHORITY HAS TO PASS A SPEAKING ORDER ON MERITS OF THE ISSUES IN THE GROUNDS OF APPEAL RAISED BEFORE HIM. IN THESE FACTS OF THE CASE, WE ARE OF THE VIEW THAT IT SHALL BE IN TH E INTERESTS OF JUSTICE THAT THE ORDERS OF THE LOWER AUTHORITIES ARE SET AS IDE, AND THE MATTER IS RESTORED TO THE FILE OF THE ASSESSING OFFICER, W ITH A DIRECTION TO PASS A DE NOVO ASSESSMENT ORDER IN ACCORDANCE WITH LAW, AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. WE DIRECT THE ASSESSEE TO COOPERATE IN THE MATTER OF HIS ASSESSME NT BEFORE THE ASSESSING OFFICER AND TO FILE ALL THE INFORMATION R EQUIRED FROM HIM. WE DIRECT ACCORDINGLY. 6. IN VIEW OF OUR DECISION ON GROUND NO.2 ABOVE, W E ARE NOT ADJUDICATING ON OTHER GROUNDS OF APPEAL RAISED BY T HE ASSESSEE IN THIS APPEAL. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 9.9.2011 SD/- SD/- (CHANDRA POOJARI) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 9 TH SEPTEMBER, 2011 COPY FORWARDED TO: 1. SHRI K.RAMAKRISHNA C/O. SHRI S.RAMA RAO, FLAT NO.102, SHIRYA'S ELEGANCE, NO.3-6-643, STREET NO.9, HIMAYATNAGAR, HYDERABAD 500029 2. DY. COMMISSIONER OF INCOME - TAX CIRCLE 3(3), HYDERABAD. ITA NO.308/H/2011 SHRI K.RAMAKRISHNA, HYDERABAD 4 3. COMMISSIONER OF INCOME - TAX(APPEALS) - IV, HYDERABAD. 4. COMMISSIONER OF INCO ME - TAX III, HYDERABAD 5. THE DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S