E Krishnaveni, Kurnool District, Hyderabad V. ITO, Ward-1, Kurnool, Kurnool

ITA 524/HYD/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6014 (ITAT-HYDERABAD)
• Duration Of Justice: 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 18-02-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 05-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B KURMI NAIDU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA.NO.524/HYD/2015 ASSESSMENT YEAR 2009-2010 SMT. E. KRISHNAVENI SHANKAR MUTT STREET, KURNOOL. PAN ALDPK2660A VS. THE INCOME TAX OFFICER WARD-1 KURNOOL. (APPELLANT) (RESPONDENT) FOR ASSESSEE : MR. K.C. DEVDAS FOR REVENUE : MR. B. KURMI NAIDU DATE OF HEARING : 1 8 .02.2016 DATE OF PRONOUNCEMENT : 24 .02.2016 ORDER PER SMT. P. MADHAVI DEVI, J.M. THIS IS ASSESSEES APPEAL FOR THE A.Y. 2009- 2010. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED TH AT BOTH THE ASSESSMENT AS WELL AS THE APPELLATE PROCEE DINGS BEFORE THE LD. CIT(A) HAVE BEEN CONCLUDED WITHOUT G IVING SUFFICIENT OPPORTUNITY TO THE ASSESSEE AND THE ADDI TIONS HAVE BEEN MADE. HE HAS SUBMITTED THAT ASSESSEE BE G IVEN AN OPPORTUNITY TO PRESENT HER CASE AND THE TRIBUNAL MAY ACCORDINGLY SET ASIDE THE ISSUE TO THE LOWER AUTHOR ITIES. 2 ITA.NO.524/HYD/2015 SMT. E. KRISHNAVENI, SHANKAR MUTT STREET, KURNOOL 2. THE LD. D.R. HOWEVER, SUBMITTED THAT ASSESSEE WAS GIVEN AMPLE OPPORTUNITIES TO APPEAR AND PRODUCE DETAILS BEFORE THE A.O. AS WELL AS THE LD. CIT(A) W HICH SHE DID NOT AVAIL AND THEREFORE, THE AUTHORITIES BELOW ARE CONSTRAINED TO MAKE THE ADDITIONS. HE OBJECTED TO T HE SETTING ASIDE THE ISSUE TO THE FILE OF THE LOWER AU THORITIES. 3. HAVING REGARD TO THE RIVAL CONTENTIONS OF BOTH THE PARTIES, WE FIND THAT THE LD. CIT(A) HAS GIVEN THE ASSESSEE ALMOST 9 OPPORTUNITIES TO APPEAR AND PRESE NT HER CASE. HOWEVER, THE ASSESSEE NEVER APPEARED AND THEREFORE, THE LD. CIT(A) HAS COMPLETED THE APPELLA TE PROCEEDINGS EXPARTE-THE-ASSESSEE. HOWEVER, SINCE TH E ASSESSEE IS STATED TO HAVE DISCONTINUED HER BUSINES S AND SHE WAS NOT ABLE TO REPRESENT BEFORE THE AUTHORITIE S BELOW DUE TO FAMILY PROBLEMS IN A PROPER MANNER, WE ARE INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) O N THE CONDITION THAT ASSESSEE PAYS A COST OF RS.2000 BY M AKING A CONTRIBUTION TO THE PRIME MINISTERS RELIEF FUND BY THE END OF THIS MONTH I.E., 29 TH OF FEBRUARY, 2016. THE APPEAL IS THEREFORE, SET ASIDE TO THE FILE OF THE LD. CIT( A), SUBJECT TO THE FULFILLMENT OF THE ABOVE CONDITION AND THE A SSESSEE FURNISHING PROOF OF THE SAME BEFORE THE CIT(A) AND THEREAFTER, THE ASSESSEE IS ALSO DIRECTED TO BE PRE SENT ON EVERY DATE OF HEARING BEFORE THE LD. CIT(A) AND COO PERATE WITH THE LD. CIT(A) BY PRODUCING THE RELEVANT EVIDE NCE FOR THE EARLY DISPOSAL OF THE APPEAL. 3 ITA.NO.524/HYD/2015 SMT. E. KRISHNAVENI, SHANKAR MUTT STREET, KURNOOL 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATE D AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 24.02.2016. SD/- SD/- (S. RIFAUR RAHMAN) (SMT. P. MADHAVI DEVI) ACOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED 24 TH FEBRUARY, 2016 VBP/- COPY TO : 1. SMT. E. KRISHNAVENI, SHANKAR MUTT STREET, KURNOOL DIST., C/O. B. NARSING RAO & CO., CHARTERED ACCOUNTANTS, PLOT NO.554, ROAD NO.92, JUBILEE HILLS , HYDERABAD 96. 2. THE INCOME TAX OFFICER, WARD - 1, KURNOOL. 3. CIT(A), KURNOOL (I/C.) 4. CIT, KURNOOL 5. D.R. ITAT B BENCH, HYDERABAD. 6 . GUARD FILE