K Sambasiva Rao, Visakhapatnam V. The ITO, Visakhapatnam

ITA 58/VIZ/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8814 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 10-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C DAS
• Assessee Lawyers: Y SURYACHANDRA RAO
• Section: 139

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , ACCOUNTANT MEMBER . / I . T .A.NO. 58 /VIZAG/ 201 7 ( / ASSESSMENT YEAR: 20 1 0 - 1 1 ) K SAMBASIVA RAO SF - 1 - 139 NEAR SRMT , AUTO NAGAR BHPV , VISAKHAPATNAM ( P AN : AGTPK5759M ) THE INCOME TAX OFFICER, WARD 5(2), VISAKHAPATNAM ( / APPELLANT) / RESPONDENT) / APPELLANT BY : SHRI Y SURYA CHANDRA RAO, AR / RESPONDENT BY : SHRI K.C.DAS, DR / DATE OF HEARING : 2 8 .0 7 .2017 / DATE OF P RONOUNCEMENT : 31 . 07. 2017 / O R D E R PER D.S. SUNDER SINGH , ACCOUNTANT MEMBER : THIS APPEAL IS FILED BY THE ASSESSEE WITH A DELAY OF 40 DAYS AND THE ASSESSEE FILED AN AFFIDAVIT STATING THAT THE PAPERS WE RE MISPLACED AND DUE TO NON AVAILABILITY OF PAPERS, THE APPEAL COULD NOT BE FILED IN 2 ITA NO. 58 /VIZ/2017 K SAMBASIVA RAO, VISAKHAPATNAM TIME. W E HAVE CONSIDERED THE SUBMISSIONS MA DE BY THE LD.AR DURING THE APPEAL AND CONDONE THE DELAY. 2. IN THIS CASE, THE ASSESSING OFFICER LEVIED PENALTY U/S 271A OF I.T.ACT FOR ASSESSEES FAILURE TO KEEP AND MAINTAIN THE BOOKS OF ACCOUNTS AND OTHER DOCUMENTS AS REQUIRED U/S 44A A(2) OF I.T.ACT. THE ASSESSEE FILED THE APPEAL BEFORE THE CIT (APPEALS) AND THE LD.CIT (APPEALS) DISMISSED THE APPEAL FOR NON APPEARANCE. 3. LD. AR STATED THAT DUE TO THE REASONS BEYOND THE CONTROL OF THE ASSESSEE, THE ASSESSEE COULD NOT APPEAR BEFORE THE LD.CIT(APPEALS) . THE LD. AR FURTHER STATED THAT THE ASSESSEE IS HAVING SUFFICIENT REASON FOR NON MAINTENANCE OF BOOKS OF ACCOUNTS AND EXPLANATION TO DEFEND HIS CASE. THEREFORE, HE PLEADED FOR ONE MORE OPPORTUNITY TO REMIT THE MATTER BACK TO THE FILE OF THE LD.CIT(APPEAL S) AND DECIDE THE APPEAL ON MERITS. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS MADE BY THE LD.AR. WE HAVE NOTICED THAT THE ASSESSEE HAS NOT RESPONDED TO THE ASSESSING 3 ITA NO. 58 /VIZ/2017 K SAMBASIVA RAO, VISAKHAPATNAM OFFICER AS WELL THE LD.CIT(APPEALS) AND PRESENTED HIS CASE. THEREFORE, IN THE INTEREST OF JUSTICE, WE HOLD THAT THE ISSUE SHOULD BE DECIDED ON MERITS AFTER CONSIDERING THE EXPLANATION OF THE ASSESSEE. THEREFORE, WE REMIT THE MATTER BACK TO THE FILE OF THE LD.CIT(APPEALS) TO CONSIDER THE EXPLANATION OF THE ASSESSEE AND DECIDE THE AP PEAL ON MERITS. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. T HE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 31 ST JUL 2017 . SD/ - SD/ - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM /DATED : 31 . 07 .2017 L. RAMA, SPS 4 ITA NO. 58 /VIZ/2017 K SAMBASIVA RAO, VISAKHAPATNAM / COPY OF THE ORDER FORWARDED TO : - 1. / THE APPELLANT THE K SAMBASIVA RAO, SF - 1 - 139, NEAR SRMT, AUTO NAGAR, BHPV, VISAKHAPATNAM 2 . / THE RESPONDENT THE INCOME TAX OFFICER, WARD 5(2), VISAKHAPATNAM 3 . / THE CHIEF CIT , VISAKHAPATNAM 4 . ( ) / THE CIT (A) - 1, GUNTUR 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM