Anand Rao Pilli, Hyderabad V. Income Tax Officer, Ward-5(2), Hyderabad

ITA 361/Hyd/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5922 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 01-10-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 21-02-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MOOKAMBI KEYAN S
• Keywords: Opportunity of being heard
• Section: 80C; 143(3); 147; 2

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A - SMC , HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 359 TO 361 /HYD/20 18 ASSESSMENT YEAR S : 2010 - 11, 2011 - 12 AND 2012 - 13 SRI ANAND RAO PILLI, D.NO. 5 - 5 - 545 AND 546, MALAKUNTA ROAD, HYDERABAD. PAN: AEJPP 6639 R VS. INCOME TAX OFFICER, WARD - 5(2), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SMT. S. SANDHYA REVENUE BY: SRI MOOKAMBIKEYAN S - DR DATE OF HEARING: 01/10/2019 DATE OF PRONOUNCEMENT: 01 /10/2019 ORDER THE CAPTIONED THREE APPEALS ARE FILED BY THE ASSESSEE AGAINST THE ORDERS OF THE LD. CIT(A) - 4, HYDERABAD IN APPEAL NOS.0117, 0118 AND 0116/15 - 16/ITO, WD.5(2)/CIT(A) - 4/HYD /17 - 18, DATED 22/12/2017 PASSED U/S. 143(3) R.W.S 147 AND U/S. 250(6) OF THE ACT FOR THE A.Y. 2010 - 11, 2011 - 12 AND 2012 - 13. 2. THE ASSESSEE HAS RAISED SEVERAL IDENTICAL GROUNDS IN THESE APPEALS SUCH AS NOT PROVIDING PROPER OPPORTUNITY OF BEING HEARD, DISAL LOWANCE OF DEDUCTION TOWARDS MUNICIPAL TAXES PAID, DISALLOWANCE OF DEDUCTION 2 U/S. 80C OF THE ACT, DISALLOWANCE OF 25% OF THE EXPENDITURE CLAIMED AND WITH RESPECT TO LEVY OF INTEREST U/S. 234A, B AND C OF THE ACT. 3. AT THE OUTSET, THE LD. AR SUBMITTED THAT THE LD. CIT (A) HAS PASSED EX - PARTE ORDERS WITHOUT PROVIDING PROPER OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. IT WAS FURTHER SUBMITTED THAT THE ASSESSEE HAS A FAIR CHANCE TO SUCCEED IN ALL THE THREE APPEALS AND THE ASSESSEE HAS ALL RELEVANT MATERIALS I N ORDER TO JUSTIFY HIS STAND. IT WAS THEREFORE PLEADED THAT ALL THE THREE APPEALS FOR THE ASSESSMENT YEARS 2010 - 11, 2011 - 12 AND 2012 - 13 MAY BE REMITTED BACK TO THE FILE OF THE LD. CIT (A) FOR FRESH CONSIDERATION. LD. DR ON THE OTHER HAND VEHEMENTLY OPPOS ED TO THE SUBMISSIONS OF THE LD. AR AND ARGUED THAT SEVERAL OPPORTUNITIES HAVE BEEN PROVIDED TO THE ASSESSEE HOWEVER, ON THE GIVEN DATES OF HEARING NEITHER THE ASSESSEE NOR HIS REPRESENTATIVE APPEARED BEFORE THE LD. CIT (A). THEREFORE, THE LD. CIT (A) HAD NO OTHER OPTION BUT TO PASS EX - PARTE ORDER S ON MERITS. HENCE, IT WAS PLEADED THAT ALL THE THREE APPEALS OF THE ASSESSEE MAY BE DISMISSED. 3. 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 THREE OCCASIONS IE., ON 24/5/2017, 15/11/2017 AND 5 /12/2017. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE ABOVE - MENTIONED DATES OF HEARING. THEREFORE, THE LD. CIT (A) WAS RIGHT IN HIS 3 REALM TO PASS EX - PARTE ORDER S ON MERITS BASED ON THE MATERIALS ON RECORD . HOWEVER, CONSIDERING THE NATURE OF ADDITION S MADE BY THE LD. AO AND THE SUBMISSION OF THE LD. AR THAT THE ASSESSEE HAS A FAIR CASE TO SUCCEED AS HE IS NOW IN POSSESSION OF ALL THE RELEVANT MATERIALS IN ORDER TO JUSTIFY HIS STAND, IN THE INTEREST OF JUSTICE , I HEREBY REMIT BACK ALL THE THRE E APPEALS TO THE FILE OF LD. CIT (A) FOR FRESH CONSIDERATION WITH LIBERTY TO PRODUCE ANY EVIDENCE IN ORDER TO JUSTIFY THE STAND OF THE ASSESSEE. HOWEVER, I ALSO CAUTION THE ASSESSEE AND HIS AUTHORIZED REPRESENTATIVE TO COOPERATE BEFORE THE LD. REVENUE AUTHORITIES PROMPTLY, FAILING WHICH THE LD. REVENUE AUTHORITIES SHALL BE AT LIBERTY TO PASS APPROPRIATE ORDER IN ACCORDANCE WITH MERITS AND LAW BASED ON THE MA TERIALS ON RECORD. IT IS ORDERED ACCORDINGLY. 4. IN THE RESULT, ALL THE THREE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREINABOVE. PRONOUNCED IN THE OPEN COURT ON 01 ST OCTOBER, 2019. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 01 ST OCTOBER , 2019 OKK 4 COPY TO: - 1) SRI ANAND RAO PILLI, D.NO. 5 - 5 - 545 AND 546, MALAKUNTA ROAD, HYDERABAD. 2) ITO, WARD - 5(2), IT TOWERS, AC GUARDS, HYDERABAD. 3) THE CIT(A) - 4 , HYDERABAD 4) THE PR. CIT - 4 , HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE