Rankireddy Maha Lakshmi, Rajahmundry V. The Assistant Commissioner of Income Tax, Circle-2(1), Rajahmundry

ITA 369/VIZ/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0402 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 9 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 07-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI N.K. CHOUDHRY, HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON'BLE ACCOUNTANT MEMBER I.T.A. NO. 369 /VIZ/2019 (ASST. YEAR : 2015 - 16 ) SMT. RANKIREDDY MAHA LAKSHMI , D.NO. 85 - 12 - 10, MODEL COLONY, RAJAMAHENDRAVARAM. VS. ACIT, CIRCLE - 2(1), RAJAMAHENDRAVARAM . PAN NO. ABEPR 5392 K (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI, ADVOCATE. DEPARTMENT BY : SMT.SUMAN MALIK, SR. DR DATE OF HEARING : 16 / 03 /2021 . DATE OF PRONOUNCEMENT : 16 / 0 3 /2021 . O R D E R PER N.K. CHOUDHRY , JUDICIAL MEMBER THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 16/03/2019 IMPUGNED HEREIN PASSED BY THE LD.CIT(A), RAJAMAHENDRAVARAM U/SEC. 250(6) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS 'ACT') FOR THE A.Y. 20 1 5 - 1 6 . 2. THE ASSESSEE HAS CLAIMED THAT THOUGH THE DETAILED SUBMISSIONS ALONG WITH DOCUMENTS HAVE BEEN FILED BEFORE THE LD. CIT(A), HOWEVER, LD.CIT(A) FAILED TO CONSIDER THE SAME IN ITS ORDER 2 ITA NO. 369 / VIZ /2019 ( SMT. RANKIREDDY MAHA LAKSHMI ) AND DECIDED THE CASE CONTRARY TO THE SUBMISSIONS OF THE ASSESSEE. THE LD.AR DREW OUR ATTENTION TO THE ACKNOWLEDGMENT GIVEN BY THE OFFICE OF THE LD.CIT(A) QU A WRITTEN SUBMISSIONS AND DOCUMENTS. THE LD.AR FURTHER DREW OU R ATTENTION TO THE CERTIFICATE GIVEN ON BEHALF OF THE ASSESSEE TO THE EFFECT THAT THE DOCUMENTS PLACED BEFORE THE BENCH WERE ALSO MADE AVAILABLE WITH THE LD. CIT(A). 3 . ON THE CONTRARY THE LD. D R REFUTED THE CLAIM OF THE ASSESSEE AND SUPPORTED THE IMPUGNED ORDER. 4. HEARD THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. FROM THE ACKNOWLEDGMENT AS APPEARS FROM PAPER BOOK, IT SHOWS THAT THE WRITTEN SUBMISSIONS ALONG WITH DOCUMENTS H AVE BEEN FILED BEFORE THE LD.CIT(A), HOWEVER, THE SAME DOES NOT APPEAR IN THE IMPUGNED ORDER AS HE FAILED TO MENTION THE SAME IN ITS ORDER AND DECIDED THE CASE EX - PARTE AND UPHELD THE ASSESSMENT ORDER BY CONCLUDING AS UNDER: - 3.2 IN THE ABSENCE OF ANY SUBMISSION/INFORMATION BY THE APPELLANT IN THE APPELLATE PROCEEDINGS, I AGREE WITH THE FINDING OF THE AO. IN VIEW THEREOF, I DO NOT FIND ANY INFIRMITY WITH THE ORDER OF THE AO AND ACCORDINGLY, THE GROUNDS RAISED BY THE APPELLANT ARE DISMISSED. AS THE LD . CIT(A) HAS DECIDED THE CASE AS EX - PARTE BY IGNORING THE SUBMISSIONS AND DOCUMENTS AND PASSED THE ORDER IN CRYPTIC MANNER WITHOUT CONSIDERING THE MERITS OF THE ASSESSMENT ORDER AND/OR THE ASSESSEES CASE , THEREFORE A T THIS STAGE, W E ARE NOT INCLINED TO GO INTO THE MERITS OF THE CASE AND ARE OF THE CONSIDERED VIEW THAT THOUGH THE LD. CIT(A) IS AT LIBERTY TO DECIDE THE CASE EX - PARTE BUT IT IS IMPERATIVE TO DECIDE THE CASE ON 3 ITA NO. 369 / VIZ /2019 ( SMT. RANKIREDDY MAHA LAKSHMI ) MERITS . CONSEQUENTLY, THE CASE IS REMANDED BACK TO THE FILE OF THE LD. CIT( A) FOR DECISION AFRESH , SUFFICE TO S AY WHILE AFFORDING PROPER AND REASONABLE OPPORTUNIT Y(S) OF BEING HEARD TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO CO - OPERATE WITH THE APPELLATE PROCEEDINGS BEFORE THE LD. CIT(A) AND TO ASSIST AS AND WHEN WOULD BE REQUIRED , AND IN CASE OF ANY DEFAULT, THEN THE ASSESSEE SHALL NOT BE ENTITLED FOR ANY LENIENCY AND THE LD. CIT(A) WOULD BE AT LIBERTY TO DECIDE THE CASE IN ACCORDANCE WITH LAW. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PUR POSES . ORDER PRONOUNCED IN OPEN COURT ON TH IS 1 6 T H DAY OF MARCH , 2021 . S D / - S D / - (D.S. SUNDER SINGH) ( N.K. CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 6 T H MARCH , 20 2 1 . VR/ - COPY TO: 1. THE ASSESSEE - SMT. RANKIREDDY MAHA LAKSHMI, D.NO. 85 - 12 - 10, MODEL COLONY, RAJAMAHENDRAVARAM. 2. THE REVENUE ACIT, CIRCLE - 2(1), RAJAMAHENDRAVARAM. 3. THE PR. CIT , RAJAMAHENDRAVARAM . 4. THE CIT(A) , RAJAMAHENDRAVARAM. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.