Jayapal Majjiga , Warangal V. Income Tax Officer, Ward-4, Warangal

ITA 534/Hyd/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3133 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 06-11-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 15-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A S SANT
• Section: 143(3); 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B - SMC, HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.534/HYD/2019 ASSESSMENT YEAR: 2014 - 15 JAYAPAL MAJJIGA, WARANGAL. PAN: BCPPM 1262 A VS. INCOME TAX OFFICER, WARD - 4, WARANGAL. (APPELLANT) (RESPONDENT) ASSESSEE BY: SMT. S. SANDHYA REVENUE BY: SRI A.S. SANT, DR DATE OF HEARING: 06/11/2019 DATE OF PRONOUNCEMENT: 06 /11/2019 ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 3 , HYDERABAD IN APPEAL NO. 0437/ITO - 4/WGL/CIT(A) - 3/2017 - 18 , DATED 11/01/2019 PASSED U/S. 143(3) R.W.S U/S. 250(6) OF THE ACT FOR THE A.Y. 201 4 - 15 . 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS IN HIS APPEAL: - 1. THE ORDER OF THE LD. CIT (A) IS ERRONEOUS BOTH ON FACTS AND IN LAW. 2. THE LD. CIT(A) OUGHT TO HAVE PROVIDED FURTHER OPPORTUNITY TO THE APPELLANT. 3. THE LD. CIT(A) OUGHT TO HAVE CONDONED THE DELAY IN FILING THE APPEAL ELECTRONICALLY. 2 4. THE LD. CIT(A) OUGHT TO HAVE DECIDED THE MA TTER ON MERITS AS THE ONLY ISSUED INVOLVED IN THE APPEAL IS ESTIMATION OF INCOME FROM TRADING IN LIQUOR. 5. THE LD. CIT(A) OUGHT TO HAVE DIRECTED THE A.O. TO ESTIMATE THE INCOME AT 3% AS HELD BY THE HONBLE ITAT, HYDERABAD IN SIMILAR CASES. 6. ANY OTHER GROUND THAT MAY BE URGED AT THE TIME OF HEARING. 3. AT THE OUTSET, THE LD. AR BRIEFLY NARRATED THE FACTS OF THE CASE AND SUBMITTED THAT THE LD. CIT (A) HAS PASSED EX - PARTE ORDER WITHOUT PROVIDING AN OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. LD. AR FURTHER SUBMITTED THAT THERE WAS A DELAY IN FILING THE APPEAL ELECTRONICALLY BEFORE THE FIRST APPELLATE AUTHORITY, BECAUSE THE ASSESSEE BEING AN ILLITERATE HE RELIED UPON A CHARTERED ACCOUNTANT WHO DELAYED IN FILING THE APPEAL BEFORE THE CIT(A) AND THE DELAY WAS NOT CONDONED BY THE LD. CIT(A). IT WAS THEREFORE PLEADED THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF THE LD CIT (A) IN ORDER TO PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE TO PURSUE THE APPEAL . LD. DR, ON THE OTHER HAND, VEHEMENTLY OPPOSED TO THE SUBMISSIONS OF THE LD. AR AND ARGUED THAT SEVERAL OPPORTUNITIES HAD BEEN PROVIDED TO THE ASSESSEE HOWEVER, ON THE GIVEN DATES OF HEARING, NEITHER THE 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 3 PASSED BY THE LD. CIT(A) IS IN ORDER AND APPEAL OF THE ASSESSEE MAY BE DISMISSED. 4 . I HAVE HEARD THE RIV AL SUBMISSIONS AND CAREFULLY PERUSED THE MATERIALS ON RECORD. ON EXAMINING THE FACTS OF THE CASE, I FIND MERIT IN THE SUBMISSIONS OF THE LD. DR. THE LD. CIT (A) HAD POSTED THE CASE ON FOUR OCCASIONS I.E., 17/09/2018, 16/10/2018, 20/11/2018 AND FINALLY ON 08/01/2019 . HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE BEFORE THE CIT(A) ON THE ABOVE DATES OF HEARING. THEREFORE, THE LD. CIT (A) WAS LEFT WITH NO OTHER OPTION EXCEPT TO ADJUDICATE THE APPEAL EX - PARTE. IN THIS SITUATION, I DO NOT FIND MUCH STREN GTH IN THE ARGUMENTS ADVANCED BY THE LD. AR. HOWEVER, CONSIDERING THE PRAYER OF THE LD. AR, IN THE INTEREST OF JUSTICE, I HEREBY REMIT THE MATTER BACK TO THE FILE OF LD. CIT (A) WITH DIRECTIONS TO CONDONE THE DELAY IN FILING THE APPEAL IN ORDER TO CONSIDER THE APPEAL AFRESH ON MERITS BY PROVIDING ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. AT THE SAME BREATH, I ALSO HEREBY CAUTION THE ASSESSEE TO PROMPTLY CO - OPERATE BEFORE THE LD. CIT (A) IN 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, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREINABOVE. 4 PRONOUNCED IN THE OPEN COURT ON 06 TH NOVEMBER, 2019. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 06 TH NOVEMBER , 2019 OKK COPY TO: - 1) JAYAPAL MAJJIGA, 20124, BLOCK - 2, ONTIMAMIDIPALLY, WARADHANAPET, WARANGAL 506310. 2) INCOME TAX OFFICER, WARD - 4, AAYAKAR BHAVAN, STATION ROAD WARANGAL. 3) THE CIT(A) - 3, HYDERABAD 4) THE PR. CIT - 3, HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE