KNR GVR Joint Venture, Hyderabad, Hyderabad V. DCIT, Circle-8(1), Hyderabad, Hyderabad

ITA 384/HYD/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7072 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 16-10-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 02-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NILANJAN DEY
• Assessee Lawyers: S RAMA RAO
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER I.T.A. NO. 384/HYD/2017 ASSESSMENT YEAR: 2010-11 KNR GVR JOINT VENTURE, HYDERABAD [PAN: AAAAK8834H] VS DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-8(1), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI S. RAMA RAO, AR FOR REVENUE : SHRI NILANJAN DEY, DR DATE OF HEARING : 16-10-2019 DATE OF PRONOUNCEMENT : 18-10-2019 O R D E R PER D.S. SUNDER SINGH, A.M. : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-2, HYDERABAD, DATED 12-12-2014. 2. BRIEF FACTS OF THE CASE ARE THAT, THE ASSESSEE FILED ITS RETURN OF INCOME OF RS.5,28,47,540/- ON 27-09-2010. THE ASSESSMENT WAS COMPLETED U/S.143(3) OF THE INCOME TAX ACT [ACT] ON TOTAL INCOME OF RS.5,72,22,364/- AND THE ASSES SING OFFICER (AO) MADE THE ADDITION OF RS.43,74,824/, REL ATING TO INTEREST INCOME RECEIVED BY THE ASSESSEE FROM SBI AND VIJAYA BANK TO THE RETURNED INCOME. ITA NO. 384/HYD/2017 :- 2 -: 3. AGAINST THE SAID ORDER OF AO, THE ASSESSEE WENT ON APPEAL BEFORE THE CIT(A), WHO DISMISSED THE APPEAL O F ASSESSEE SINCE NONE APPEARED. 4. AGAINST THE SAID ORDER OF LD.CIT(A), THE ASSESSEE FILED AN APPEAL BEFORE THE TRIBUNAL. 5. GROUND NOS.1 & 6 ARE GENERAL IN NATURE, WHICH DO ES NOT REQUIRE ANY SPECIFIC ADJUDICATION. 6. GROUND NO.2 RELATES TO THE EX-PARTE ORDER PASSED BY THE LD.CIT(A), WITHOUT GIVING AN OPPORTUNITY TO THE ASSESSE E. 7. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE MATERIAL PLACED ON RECORD. IN THE INSTANT CASE, IT IS SE EN THAT THE CIT(A) HAS GIVEN NUMBER OF OPPORTUNITIES, BUT THE AS SESSEE DID NOT RESPOND TO THE NOTICES ISSUED BY THE LD.CIT(A). HENCE, THE CIT(A) PASSED THE ORDER EX-PARTE . WE DO NOT FIND ANY LAPSE ON THE PART OF LD.CIT(A) WITH REGARD TO THE OPPORTUNITIE S GIVEN TO THE ASSESSEE. THE ASSESSEE HAS NOT CO-OPERATED WITH T HE CIT(A) AND DID NOT SUBMIT THE DETAILS. THEREFORE, THE L D.CIT(A) WAS FORCED TO PASS THE ORDER EX-PARTE. THUS, WE DISMISS THE ASSESSEES GROUND ON INSUFFICIENT OPPORTUNITY. 8. THE NEXT ISSUE IS DISMISSING THE APPEAL, WITHOUT CONSIDERING THE MERITS. WE FIND FROM THE ORDER OF LD. CIT(A) THAT CIT(A) HAD PASSED THE ORDER AND DISMISSED THE APP EAL OF ASSESSEE, WITHOUT DECIDING THE APPEAL ON MERITS. IT IS A SETTLED ISSUE THAT THE CIT(A) IS NOT PERMITTED TO DISMISS THE APP EAL OF ITA NO. 384/HYD/2017 :- 3 -: ASSESSEE, WITHOUT CONSIDERING THE MERITS OF THE CASE. T HE CIT(A) IS REQUIRED TO PASS REASONED ORDER EVEN IN EX-PARTE CASES. IN THIS CONNECTION, WE FIND THAT IDENTICAL ISSUE WAS CONSIDERED BY THE CO-ORDINATE BENCH OF THE DELHI ITAT IN THE CASE OF PAWAN KUMAR SINGHAL VS. ACIT (2019) [178 IT D 390] AND RESTORED THE MATTER BACK TO THE FILE OF LD.CIT(A). RESPECTFULLY FOLLOWING THE VIEW TAKEN BY THE CO-ORDINATE BENCH OF ITAT SUPRA, WE SET ASIDE THE ORDER OF LD.CIT(A) A ND RESTORE THE MATTER BACK TO THE FILE OF LD.CIT(A) WITH A DIRECTIO N TO DECIDE THE APPEAL AFRESH ON MERITS, AFTER GIVING DUE OPPORTUNITY TO THE ASSESSEE. NEEDLESS TO MENTION THAT ASSE SSEE IS REQUIRED TO CO-OPERATE WITH THE LD.CIT(A) AND RESPO ND TO THE NOTICES ISSUED FROM TIME TO TIME FOR EARLY DISPOSAL OF THE APPEAL. 9. SINCE WE HAVE REMITTED THE MATTER BACK TO THE FILE OF THE LD.CIT(A), WE CONSIDER IT IS NOT NECESSARY TO ADJUDICA TE THE REMAINING GROUNDS RAISED BY THE ASSESSEE IN THE APPEA L. THE ASSESSEE IS FREE TO RAISE ALL THE ISSUES BEFORE THE LD .CIT(A). 10. IN THE RESULT, THE APPEAL OF ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH OCTOBER,2019 SD/- SD/- (V. DURGA RAO) (D.S. SUNDER SINGH) JUDICIAL MEMBER ACCOUNTANT MEM BER HYDERABAD, DATED: 18-10-2019 TNMM ITA NO. 384/HYD/2017 :- 4 -: COPY TO : 1. KNR GVR JOINT VENTURE, PLOT NO.231, SWAMY AYYAPP A SOCIETY, MADHAPUR, HYDERABAD. 2.THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-8(1 ), HYDERABAD. 3. CIT(APPEALS)-2, HYDERABAD. 4. THE CIT-2, HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.