B.V. Subba Reddy, Kadapa District, Hyderabad V. ITO, Ward-1, Proddatur, Proddatur

ITA 566/HYD/2015

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6184 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2017
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 29-11-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 07-05-2015
• Court: TRIBUNAL
• Department Lawyers: A SITARAMA RAO
• Assessee Lawyers: S RAMA RAO
• Keywords: Condonation of delay
• Section: 143(3)

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO. 566/HYD/2015 ASSESSMENT YEAR: 2010-11 SHRI B.V. SUBBA REDDY KADAPA PAN AIXPB5784F VS. THE INCOME TAX OFFICER WARD-I, PRODDATUR (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S. RAMA RAO REVENUE BY : SHRI A. SITARAMA RAO DATE OF HEARING : 02-02-2017 DATE OF PRON OUNCEMENT : 08-02-2017 ORDER PER P. MADHAVI DEVI, J.M.: THIS IS ASSESSEES APPEAL FOR THE A.Y. 2010-11 AGA INST THE ORDER OF THE CIT(A), KURNOOL, DATED 12-03-2015. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE, A N INDIVIDUAL, ENGAGED IN EXECUTION OF SUBCONTRACT WOR KS, FILED HIS RETURN OF INCOME ON 22-06-2010 DECLARING INCOME OF RS. 2,55,300/- FROM SUBCONTRACT WORKS. DURING THE ASSESSMENT PROCEEDINGS U/S 143(3) OF THE ACT, THE A SSESSEE WAS DIRECTED TO PRODUCE VARIOUS DETAILS. HOWEVER, NONE APPEARED FOR THE ASSESSEE AND THEREFORE, THE A.O PR OCEEDED TO REJECT THE ASSESSEES BOOKS OF ACCOUNT AND ESTIM ATED PERCENTAGE OF PROFIT FROM CONTRACT BUSINESS. THE A .O ALSO PROCEEDED TO CONSIDER THE FORM 26AS OF THE ASSESSEE AND OBSERVED THAT THE CONTRACT RECEIPTS RETURNED BY THE ASSESSEE IN THE RETURN OF INCOME WAS LESS AS COMPAR ED TO RECEIPTS IN 26AS. HE ALSO PROCEEDED TO CONSIDER TH E SUNDRY 2 ITA NO. 566/HYD/2015 SHRI B.V. SUBBA REDDY, KADAPA DEBTORS AND HELD THAT THE ASSESSEE HAS NOT DECLARED THE CORRECT INCOME. HE THEREFORE, ADDED THEM TO THE RE TURNED INCOME OF THE ASSESSEE AND BROUGHT THEM TO TAX. AGG RIEVED, THE ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT(A). 3. THE CIT(A) HOWEVER, DISMISSED THE ASSESSEES APP EAL ON THE GROUND THAT THERE IS A DELAY IN THE FILING O F THE APPEAL AND THE ASSESSEE HAS NOT FILED AN APPLICATIO N FOR CONDONATION OF DELAY AND ALSO FOR NON-APPEARANCE OF THE ASSESSEE BEFORE HIM. AGGRIEVED THE ASSESSEE IS IN APPEAL BEFORE US CHALLENGING THE ORDER OF THE CIT(A) ON T HE MERITS OF THE ADDITIONS. 4. VIDE LETTER DATED 01-02-2017, THE LD. COUNSEL FO R THE ASSESSEE HAS FILED AN APPLICATION REQUESTING FOR AD MISSION OF ADDITIONAL GROUND OF APPEAL AGAINST THE DISMISSA L OF ASSESSEES APPEAL ON THE GROUNDS OF DELAY. THE ASS ESSEE HAS EXPLAINED THE SEVERE HEALTH PROBLEMS OF ITP OF THE ASSESSEE AS THE REASON FOR THE DELAY DUE TO WHICH T HE ASSESSEE COULD NOT FILE THE APPEAL IN TIME BEFORE T HE CIT(A). THE LD. COUNSEL FOR THE ASSESSEE THEREFORE PRAYED T O ADMIT THE ADDITIONAL GROUND OF APPEAL AND TO DIRECT THE CIT(A) TO CONSIDER THE APPLICATION FOR CONDONATION OF THE DE LAY ON ACCOUNT OF THESE FACTS. 5. THE LD. DR WAS ALSO HEARD. 6. HAVING REGARD TO THE RIVAL CONTENTIONS AND MATE RIAL ON RECORD, WE FIND THAT THE CIT(A) HAS DISMISSED THE ASSESSEES APPEAL ON GROUND OF DELAY AS WELL AS NON - APPEARANCE. SINCE THE ASSESSEE HAS FILED THE CONDO NATION PETITION ALONG WITH THE MEDICAL EVIDENCE IN SUPPORT OF HIS 3 ITA NO. 566/HYD/2015 SHRI B.V. SUBBA REDDY, KADAPA CONTENTIONS BEFORE US, WE DEEM IT FIT AND PROPER TO ADMIT THE ADDITIONAL GROUND AND ALSO THE ADDITIONAL EVIDE NCE AND REMAND THE SAME TO THE FILE OF THE CIT(A) FOR DENOVO CONSIDERATION, IN ACCORDANCE WITH LAW. 7. THE CIT(A) SHALL CONSIDER THE ASSESSEES APPLICA TION FOR CONDONATION OF DELAY AS WELL AS ON MERITS. ACC ORDINGLY, THE ASSESSEES APPEAL IS TREATED AS ALLOWED FOR STA TISTICAL PURPOSES. 8. IN THE RESULT, THE ASSESSEES APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 08 TH FEBRUARY , 2017. SD/- SD/- (S RIFAUR RAHAMN) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 08 TH FEBRUARY , 2017. KRK 1) SHRI B.V. SUBBA REDDY, C/O SHRI S RAMA ROA ADVOCATE, FLAT NO. 102, SHRIYAS ELEGANCE, 3-6-643, STREET NO. 9, HIMAYATNAGAR, HYDERABAD 500029. 2) ITO,WARD NO. 1, PRODDATUR. 3) CIT(A), KURNOOL. 4) ACIT, KADAPA RANGE, KADAPA 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD. 6) GUARD FILE