Golla Madhusudhan., Jogipet, Medak Dist, Hyderabad V. ITO, Ward 1, Sangareddy, Sanga Reddy

ITA 521/HYD/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6040 (ITAT-HYDERABAD)
• Duration Of Justice: 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-02-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 23-02-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 05-05-2015
• Court: TRIBUNAL
• Department Lawyers: KURMI NAIDU
• Keywords: Reasonable cause
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ES B , HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER I.T.A. NO. 5 2 1 /H YD /201 5 ASSESSMENT YEAR: 20 0 9 - 1 0 GOLLA MADHUSUDHAN, JOGIPET, MEDAK DIST. , [PAN: A FYPG5913K ] VS THE INCOME TAX OFFICER , WARD - 1 , SANGAREDDY (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI K.C. DEV DAS , AR FOR REVENUE : S HRI KURMI NAIDU, DR DATE OF HEARING : 2 3 - 0 2 - 201 6 DATE OF PRONOUNCEMENT : 29 - 0 2 - 201 6 O R D E R PER B. RAMAKOTAIAH, A.M : TH IS IS AN APPEAL BY A SSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) - 2 , HYDERABAD, DATED 2 8 - 0 1 - 201 5 AND HAS RAISED VARIOUS GROUNDS INCLUDING THAT SUFFICIENT OPPORTUNITY WAS NOT ALLOWED BEFORE DECIDING THE APPEAL. 2 . THERE WAS DELAY OF 15 DAYS IN FILING THE APPEAL AND ASSESSEE HAS FILED AN AFFIDAVIT EXPLAINING THE DELAY AND SEEKING THE CONDONATION OF DELAY. IT WAS EXPLAINED THAT THE ORDER OF THE CIT(A) I.T.A. NO. 5 21 / HYD / 201 5 GOLLA MADHUSUDHAN : - 2 - : WAS RECEIVED ON 19 - 02 - 201 5 AND APPEAL WAS DUE TO BE FILED BY 19 - 04 - 2015. AS THE PETITIONER IS OUT OF STATION IN CONNECTION WITH HIS BUSINESS, THERE WAS A DELAY IN PAYMENT OF APPEAL FEE AND FILING OF THE APPEAL ON 05 - 05 - 2015. AFTER CONSIDERING THE RIVAL CONTENTIONS, WE A RE OF THE OPINION THAT ASSESSEE HAS REASONABLE CAUSE AND THEREFORE THE DELAY IN FILING THE APPEAL IS CONDONED AND APPEAL IS ADMITTED. 3 . AS SEEN FROM THE ORDERS, ASSESSEE D ID NOT APPEAR BEFORE THE ASSESSING OFFICER (AO) , WHO COMPLETED THE ASSESSMENT EX - P ARTE U/S. 144 OF THE INCOME TAX ACT [ACT] BY MAKING ADDITION OF DEPOSITS IN THE BANK ACCOUNT AS UN - EXPLAINED INCOME. THE AGRICULTURAL INCOME DECLARED BY ASSESSEE AT RS. 90,000/ - WAS ALSO TREATED AS INCOME FROM OTHER SOURCES. LD. CIT(A) ALSO GAVE MANY NOTICES TO ASSESSEE BUT THERE WAS NO COMPLIANCE. IN VIEW OF THIS, LD. CIT(A) WAS OF THE OPINION THAT ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL AND THEREFORE HELD THAT THE APPEAL REQUIRES TO BE DISMISSED. EVEN ON MERITS, HE DID NOT FIND ANY EXPLA NATION FROM ASSESSEE, THEREFORE, THE ADDITIONS MADE ARE SUSTAINED. 4. IT WAS THE PRAYER OF LD. COUNSEL THAT GIVEN ONE MORE OPPORTUNITY, ASSESSEE WOULD SUBSTANTIATE THE CLAIMS AND REQUESTED FOR SETTING ASIDE THE ORDER. LD. DR HAS NO OBJECTION FOR THE ABO VE PROPOSAL. IN VIEW OF THIS, IN THE INTEREST OF JUSTICE, WE ARE OF THE OPINION THAT THE ORDERS OF THE AUTHORITIES ARE TO BE SET ASIDE AND THE ENTIRE ASSESSMENT IS TO BE RESTORED TO THE FILE OF AO TO DO IT AFRESH AFTER GIVING DUE OPPORTUNITY TO ASSESSEE. IN CASE, ASSESSEE FAILS TO RESPOND TO THE NOTICES AND NON - COMPLIANCE FROM HIM, THE I.T.A. NO. 5 21 / HYD / 201 5 GOLLA MADHUSUDHAN : - 3 - : AO IS FREE TO TAKE DECISIONS EX - PARTE. WITH THIS, THE GROUNDS ARE ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH FEBRU ARY , 201 6 SD/ - SD/ - (P. MADHAVI DEVI) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED 29 TH FEBRUARY, 2016 TNMM COPY TO : 1. SRI GOLLA MADHUSUDHAN , OPP: JOGINATH GUNJ, MAIN ROAD, JOGIPET, MEDAK DISTRICT. C/O. B. NARSING RAO & CO., CHARTERED ACCOUNTANTS, PLOT NO. 554, ROAD NO. 9 2, JUBILEE HILLS, HYDERABAD. 2. INCOME TAX OFFICER , WARD - 1, SANGA REDDY. 3 . CIT (APPEALS) - 2 , HYDERABAD. 4 . CIT - 2 , HYDERABAD. 5 . D.R. ITAT, HYDERABAD. 6 . GUARD FILE.