Ramdevi Kanumuru , Hyderabad V. Dy. Commissioner of Income Tax , Circle-1(2), Hyderabad

ITA 524/Hyd/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5591 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 06-09-2019
• Assessment Year: 2013-2014
• Appeal Filed On: 12-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 154; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.524/HYD/2019 ASSESSMENT YEAR: 2013 - 14 RAMADEVI KANUMURU, 115/1 & 115/29, SANPRAS CORPORATE CAPITAL, 6 TH FLOOR, SHERATON TOWERS, NANAKRAMGUDA, GACHBOWLI, HYDERABAD - 32. PAN: BRUPK 3855 R VS. DCIT, CENTRAL CIRCLE - 1(2), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SRI SUNKU SRINIVAS, DR DATE OF HEARING: 06/09/2019 DATE OF PRONOUNCEMENT: 06/09/2019 ORDER PER A. MOHAN ALANKAMONY, AM.: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 11, HYDERABAD DATED 28/12/2018 IN APPEAL NO. 015/ 17 - 18/DCIT - CC - 1(2)/CIT(A) - 11 HYD PASSED U/S. 154 & 250(6) OF THE ACT FOR THE ASST. YEAR 2013 - 14. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: - 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE ORDER OF THE LD. CIT(A) IS ERRONEOUS IN LAW AND FACTS OF THE CASE. 2. THE LD. COMMISSIONER ERRED IN LAW AND FACTS OF THE CASE IN HOLDING THAT THE ISSUE RAISED BY THE ASSESSEE ISI NOT A MATTER WHICH CAN BE 2 ADDRESSED UNDER SECTION 154. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, LD. COMMISSIONER OUGHT TO HAVE APPRECIATED THAT THE INCORRECT APPRECIATION OF THE PRIMARY FACTS IS A MATTER COVERED U/S. 154 OF THE ACT. 3. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LEARNED COMMISSIONER OUGHT TO HAVE DIRECTED THE ASSESSING OFFICER AS THERE IS A PATENT ERROR AS TO THE APPRECIATION OF PRIMARY FACTS IN THE ASSESSMENT OF DEDUCTION CLAIMED BY THE APPELLANT. 4. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE LEARNED COMMISSIONER OUGHT TO HAVE APPRECIATED THAT THE INCOME FROM THE HO USE PROPERTY ACQUIRED WITH THE JOINT BORROWING ALONG WITH SPOUSE IS INCLUDED IN THE GROSS TOTAL INCOME OF THE APPELLANT ACCORDINGLY OUGHT TO HAVE HELD THAT THE INTEREST PAID IS TO BE ALLOWED AS DEDUCTION IN COMPUTING THE SAID INCOME. 5. THE APPELLANT CRAVE S LEAVE TO ADD TO / ALTER / MODIFY / DELETE / SUBSTITUTE / OR AMEND ALL OR ANY OF THE ABOVE GROUNDS. 2. AT THE OUTSET, WE OBSERVED THAT THE ASSESSEE HAS NOT CURED THE DEFECT POINTED OUT BY THE REGISTRY. MOREOVER, ON THE EARLIER OCCASION DATED 16/08/201 9 THOUGH THE LEARNED COUNSEL FOR THE ASSESSEE WAS INFORMED TO RECTIFY THE DEFECTS POINTED OUT BY THE REGISTRY STILL THEY REMAIN UNCURED. FURTHER ON THE DATE OF THE HEARING ON 06/09/2019 ALSO NONE APPEARED BEFORE THE BENCH AND THE DEFECT POINTED OUT BY THE REGISTRY WAS NOT CURED. THEREFORE, WE HEREBY DISMISS THE APPEAL OF THE ASSESSEE AS NOT MAINTAINABLE. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED . PRONOUNCED IN THE OPEN COURT ON 06 TH SEPTEMBER, 2019. SD/ - SD/ - (P. MADHAVI DEVI) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 06 TH SEPTEMBER , 2019 OKK 3 COPY TO: - 1) RAMADEVI KANUMUR, 115/1 & 115/29, SANPRAS, CORPORATE CAPITAL, 6 TH FLOOR, SHERATON TOWERS,NANAKRAMGUDA, GACHBOWLI, HYDERABAD - 32. 2) DCIT, CENTRAL CIRCLE 1(2), HYDERABAD. 3) THE CIT(A) - 1 1, HYDERABAD 4) THE PR. CIT - 1 1, HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE