Kolluru Venkateswarlu , Hyderabad V. Income Tax Officer, Ward-2, Nizamabad

ITA 415/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1678 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-B
• Assessment Year: 2012-2013
• Appeal Filed On: 26-03-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAVI KUMAR
• Keywords: Unexplained expenditure
• Section: 13; 153C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 415/HYD/2019 A.Y. 2012 - 13 KOLLURU VENKATESWARLU, HYDERABAD. PAN: AGNPV 7288 E VS. INCOME TAX OFFICER, WARD - 2, NIZAMABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY NONE REVENUE BY SHRI RAVI KUMAR, CIT - DR DATE OF HEARING: 24 /06/2021 DATE OF PRONOUNCEMENT: 29 /06/2021 ORDER PER A. MOHAN ALANKAMONY , A.M: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 1, HYDERABAD IN APPEAL NO. 0448/2017 - 18/ITO, WARD - 2, NIZ/CIT(A) - 1/HYDERABAD/2018 - 19, DATED 28/01/2019 PASSED U/S. 153C R.W.S 250(6) OF THE ACT FOR THE A .Y.: 2013 - 14. 2. THE ASSESSEE HAS RAISED FIVE GROUNDS IN HIS APPEAL AND THEY ARE EXTRACTED HEREIN BELOW FOR REFERENCE: - 1. THE ORDER OF THE LD. CIT(A) IS NOT CORRECT EITHER ON FACTS OR IN LAW AND IN BOTH. 2 2. THE LD. FIRST APPELLATE AUTHORITY IN HIS ORDER DATED 28/01/2019 IS NOT JUSTIFIED OBSERVING THAT THE APPELLANTS CASE WAS NOT REPRESENTED IGNORING THE FACT THAT EVEN THE WRITTEN SUBMISSIONS AND PAPER BOOK WERE FILED ON 12/06/2018 ITSELF. 3. THE LD. FIRST APPELLATE AUTHORITY FAILED TO APPRECIATE THE LEGAL POSITION THAT IN THE ABSENCE OF SEIZED MATERIAL BELONGING TO THE APPELLANT, THE INITIATION OF PROCEEDINGS U/S. 153C IS BAD IN LAW. 4. THE LD. CIT(A) IS NOT JUSTIFIED IN CONFIRMING THE ADDITION OF RS. 13,00,000 AS UNEXPLAINED EXPENDITURE WITHOUT VERI FYING THE DETAILS FILED. 5. THE APPELLANT CRAVES LEAVE TO ADD, AMEND OR ALTER ANY OF THE ABOVE GROUNDS OF APPEAL AT THE TIME OF HEARING OF APPEAL. 3 . AT THE TIME OF HEARING BEFORE US NONE APPEARED ON BEHALF OF THE ASSESSEE TO REPRESENT THE CASE. FURTHE R O N EXAMINING THE LD. CIT(A)S ORDER, IT IS APPARENT THAT THE LD. CIT(A) HAD DISMISSED THE ASSESSEES APPEAL EX - PARTE . BEFORE US, LD. DR ARGUED THAT SEVERAL OPPORTUNITIES HAD BEEN PROVIDED TO THE ASSESSEE HOWEVER, ON THE GIVEN DATES OF HEARING, NEITHER TH E ASSESSEE NOR HIS REPRESENTATIVE APPEARED BEFORE THE LD. CIT (A). IT WAS FURTHER SUBMITTED THAT THE LD. CIT (A) HAD NO OTHER OPTION BUT TO PASS EX - PARTE ORDER BASED ON THE MATERIALS AVAILABLE ON RECORD. HENCE, IT WAS PLEADED THAT THE ORDER PASSED BY THE LD. CIT(A) DOES NOT CALL FOR ANY INTERFERENCE. 4. ON EXAMINING THE FACTS AND CIRCUMSTANCES OF THE CASE, WE FIND MERIT IN THE SUBMISSIONS OF THE LD. DR. THE LD. CIT (A) HAD POSTED THE CASE ON SEVERAL OCCASIONS. HOWEVER, NONE APPEARED ON BEHALF OF THE 3 AS SESSEE BEFORE THE CIT(A) ON THE DATES OF HEARING. THEREFORE, THE LD. CIT (A) WAS LEFT WITH NO OTHER OPTION EXCEPT TO ADJUDICATE THE APPEAL EX - PARTE. HOWEVER, CONSIDERING THE ISSUES INVOLVED IN THE APPEAL, IN THE INTEREST OF JUSTICE, WE HEREBY REMIT THE M ATTER BACK TO THE FILE OF LD. CIT (A) IN ORDER TO CONSIDER THE APPEAL AFRESH ON MERITS BY PROVIDING ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. AT THE SAME BREATH, WE ALSO HEREBY CAUTION THE ASSESSEE TO PROMPTLY CO - OPERATE BEFORE THE LD. CIT (A) I N THE PROCEEDINGS FAILING WHICH THE LD. CIT (A) SHALL BE AT LIBERTY TO PASS APPROPRIATE ORDER IN ACCORDANCE WITH LAW AND MERITS BASED ON THE MATERIALS ON THE RECORD. IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREINABOVE. PRONOUNCED IN THE OPEN COURT ON THE 29 TH JUNE, 2021. SD/ - SD/ - (P. MADHAVI DEVI) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 29 TH JUNE , 2021. OKK COPY TO: - 1) KOLLURU VENKATESWARLU C/O. CH. PARTHASARATHY & CO., 1 - 1 - 298/2/B/3, 1 ST FLOOR, ASHOK NAGAR, HYDERABAD 500 020. 2) INCOME TAX OFFICER, WARD - 2, AAYAKAR BHAVAN, NIZAMABAD. 3) THE CIT (A) - 1, HYDERABAD. 4) THE PR. CIT - 1, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE