R.Subba Raju, Rajahmundry V. ACIT, CIRCLE-1, Rajahmundry

ITA 335/VIZ/2013

• Counselvise Citation: [2016] 130 COUNSELVISE.COM (IT) 9869 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 year(s) 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 14-05-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

ITA NO.335/VIZAG/2013 M/S. R. SUBBA RAJU, RAJAHMUNDRY 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . , $ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./I.T.A.NO.335/VIZAG/2013 ( / ASSESSMENT YEAR: 2006-07) M/S. R. SUBBA RAJU, RAJAHMUNDRY VS. ACIT, CIRCLE - 1, RAJAHMUNDRY [PAN: AAGFR9133F ] ( % / APPELLANT) ( &'% / RESPONDENT) / APPELLANT BY : SHRI G.V.N. HARI, AR / RESPONDENT BY : SHRI ARAVINDAKSHAN, DR / DATE OF HEARING : 14.09.2016 / DATE OF PRONOUNCEMENT : 19.09.2016 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF CIT(A)-11, MUMBAI, CAMP AT VISAKHAPATNAM DATED 15.0 3.2013 FOR THE ASSESSMENT YEAR 2006-07. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: ITA NO.335/VIZAG/2013 M/S. R. SUBBA RAJU, RAJAHMUNDRY 2 1. THE FIRST APPELLATE AUTHORITY VIZ., COMMISSIONER OF INCOME-TAX (APPEALS) - II, MUMBAI SHOULD NOT HAVE DISMISSAL TH E APPEAL FILED BY THE APPELLANT; 2. NO PROPER OPPORTUNITY IS GIVEN BEFORE PASSING THE O RDER BY THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) - II, MUMBAI; 3. THE VARY ISSUE OF NOTICE U/S.148 IS NOT CORRECT AND CONSEQUENTLY THE ASSESSMENT PROCEEDINGS ARE NULL AND VOID; 4. THE ADDITION OF RS.92,00,000/- MADE BY THE ASSESSIN G OFFICER VIZ., ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1, RAJ AHMUNDRY IS NOT CORRECT; 5. THE REASON GIVEN BY THE ASSESSING OFFICER IS 'ON EX AMINATION OF THE ACCOUNTS, IT IS FOUND THAT THE ASSESSEE SHORT ACCOU NTED SUB-CONTRACT RECEIPTS TO THE EXTENT OF RS.92,00,000/- AND THE SA ME IS ADDED BACK TO THE INCOME'. BUT THE ASSESSING OFFICER HAS NOT ASSI GNED ANY REASONS OR DETAILS FOR MAKING THE SAID ADDITION; 6. THE CHARGING OF INTEREST U/S.234B IS NOT CORRECT; 7. ANY OTHER GROUNDS OF APPEAL THAT MAY BE URGED AT TH E TIME OF HEARING. 3. THE FIRST GROUND OF APPEAL RAISED BY THE ASSESSE E IS RE-OPENING OF THE ASSESSMENT. THE SAME IS NOT PRESSED AND DISMIS SED AS NOT PRESSED. SO FAR AS ADDITION IN RESPECT OF RS.92 LAKHS IS CON CERNED, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT DUE TO ILL HEAL TH, THE ASSESSEE WAS NOT ABLE TO APPEAR BEFORE THE LD. CIT(A), THEREFORE , ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO SUBSTAN TIATE HIS CASE BEFORE THE LD. CIT(A). THE LD. D.R. NOT RAISED ANY OBJECTION. BOTH THE SIDES AGREED THAT THE ISSUE MAY BE SET ASIDE TO THE FILE OF THE CIT(A). THUS, WE SET ASIDE THE ORDER PASSED BY THE LD. CIT( A) AND REMIT THE MATTER BACK TO THE FILE OF THE CIT(A) TO CONSIDER T HE CASE AFRESH AFTER GIVING A REASONABLE OPPORTUNITY TO THE ASSESSEE AND DECIDE THE ISSUE ACCORDING TO LAW. ITA NO.335/VIZAG/2013 M/S. R. SUBBA RAJU, RAJAHMUNDRY 3 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 19 TH SEPT16. SD/- SD/- ( . ) ( . ) (G. MANJUNATHA) (V. DURGA RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER ! /VISAKHAPATNAM: % /DATED : 19.09.2016 VG/SPS '! (! /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT M/S. R. SUBBARAJU, CONTRACTORS, D.NO.79-2-1, TILAK ROAD, RAJAHMUNDRY, E.G. DIST. 2. / THE RESPONDENT THE ACIT, CIRCLE-1, RAJAHMUNDRY 3. ) / THE CIT, RAJAHMUNDRY 4. ) ( ) / THE CIT(A)-11, MUMBAI, CAMP AT VISAKHAPATNAM 5. ! , , , , ! / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // /0 , (SR.PRIVATE SECRETARY) , , ! / ITAT, VISAKHAPATNAM