Chunduru Venkata Subba Rao, Hyd, Hyderabad V. ACIT, Circle-8(1), Hyderabad, Hyderabad

ITA 512/HYD/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6281 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 23-06-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 12-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K E SUNIL BABU
• Assessee Lawyers: S RAMA RAO
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A, HYDERABAD BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA NO. 512/HYD/2016 ASSESSMENT YEAR : 2009-10 CHUNDURU VENKATA SUBBA RAO, HYDERABAD. VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-8(1), I.T. TOWERS, A.C. GUARDS, HYDERABAD. PAN: AAJPC 7193 F APPELLANT RESPONDENT FOR ASSESSEE: SHRI S. RAMA RAO (AR) FOR REVENUE: SHRI K.E. SUNIL BABU (D.R.) DATE OF HEARING: 21/07/2016 DATE OF PRONOUNCEMENT: 27/07/2016 O R D E R PER LALIET KUMAR, J.M. : THIS APPEAL FILED BY THE ASSESSEE ARISES AGA INST THE ORDER DATED 29/01/2016 PASSED BY THE LD. CIT(A)-2, HYDERABA D FOR THE A.Y. 2009-10 CONFIRMING THE PENALTY OF RS. 90,134/- IMPOSED U/S 271(1)(C) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) . 2. THE LD. AR OF THE ASSESSEE HAS SUBMITTED THAT THE ASS ESSEE HAS APPEARED BEFORE THE LD. CIT(A) ON 28/01/2016 AND HAS I.T.A. NO. 512/HYD/2016 CHUNDURU VENKATA SUBBA RAO VS ACIT :- 2 -: SOUGHT TIME. ON THE SAID DATE, THE MATTER WAS ADJOURNED TO 18/02/2016. HOWEVER, DESPITE ADJOURNING THE MATTER, THE LD. CIT(A) HAS PROCEEDED TO DECIDE THE APPEAL IN ABSENCE OF THE ASSESSEE BY PROCEEDING EX PARTE. PARAGRAPH NO. 2 OF THE LD. CIT(A)S ORDER IS AS UNDER:- 2. IN RESPONSE TO THE HEARING NOTICES, NONE APPEAR ED. HENCE, THE APPEAL IS DISPOSED ON THE BASIS OF THE F ACTS AVAILABLE ON RECORD. BEFORE US, THE LD. AR HAS MADE A LIMITED PRAYER FOR R EMANDING THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDIC ATION IN ACCORDANCE WITH LAW. 3. ON THE OTHER HAND, THE LD. DR HAS RELIED UPON THE O RDER PASSED BY THE LD. CIT(A). 4. WE HAVE GONE THROUGH THE RIVAL CONTENTIONS OF BOTH TH E PARTIES, PERUSED THE MATERIAL AVAILABLE ON THE RECORD AND THE SUBMISSIONS MADE BEFORE US. THE LD. AR OF THE ASSES SEE DURING THE COURSE OF HEARING HAS PRODUCED COPY OF DATES GIVE N BY THE LD. CIT(A). ON THE APPLICATION DATED 11/1/2016 OF THE ASS ESSEE DATE OF ADJOURNMENT WAS MENTIONED AS 28/01/2016 AND THEREAF TER THE CASE WAS ADJOURNED TO 18/02/2016. THE ASSESSEE BEFOR E US HAS I.T.A. NO. 512/HYD/2016 CHUNDURU VENKATA SUBBA RAO VS ACIT :- 3 -: SHOWN PLAUSIBLE REASON FOR NOT APPEARING ON THE DATE FIXED I.E. ON 11/01/2016 AND THEREAFTER THE LD. CIT(A) DESPITE GRAN TING THE ADJOURNMENT TO THE ASSESSEE HAD PROCEEDED TO DECIDE THE MATTER ON MERIT. IN OUR VIEW, THE ACTION OF THE LD. CIT(A) WAS WITHOUT FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE AND THEREF ORE REQUIRED TO BE SET ASIDE. ACCORDINGLY, WE SET ASIDE THE ORDER PAS SED BY THE LD. CIT(A) WITH THE DIRECTION TO GRANT SUFFICIENT HEARING T O THE ASSESSEE AND DECIDE THE MATTER IN ACCORDANCE WITH LAW. IN THE LIGHT OF THE ABOVE OBSERVATION, WE SET ASIDE THE ORDER T O THE FILE OF THE LD. CIT(A). 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 27/07/2016. SD/- SD/- ( B. RAMAKOTAIAH ) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED 27/07/2016 *RANJAN COPY FORWARDED TO: 1. CHUNDURU VENKATA SUBBA RAO, C/O-SRI S RAMA RAO, ADVOCATE, FLAT NO. 102, SHRIYAS ELEGANCE, 3-6-643, S TREET NO. 9, HIMAYATNAGAR, HYDERABAD-500029. 2. THE ACIT, CIRCLE-8(1), HYDERABAD. I.T.A. NO. 512/HYD/2016 CHUNDURU VENKATA SUBBA RAO VS ACIT :- 4 -: 3. CIT(APPEALS)-2, HYDERABAD. 4. PR.CIT-2, HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.