J V Phanindra Reddy, Hyderabad, Hyderabad V. DCIT, Central Circle-3, Hyderabad, Hyderabad

ITA 581/HYD/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 5968 (ITAT-HYDERABAD)
• Duration Of Justice: 7 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 23-11-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 25-04-2016
• Court: TRIBUNAL
• Department Lawyers: A SITARAMA RAO
• Keywords: Unexplained cash credit; Search and seizure
• Section: 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A, HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER ITA NO. ASST. YEAR APPELLANT RESPONDENT 580/HYD/16 2007 - 08 SRI J.V. PHANINDRA REDDY, HYDERABAD [PAN: AEMPJ2559K] DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1) (ERSTWHILE CIRCLE-3) HYDERABAD 581/HYD/16 2008 - 09 582/HYD/16 2009 - 10 583/HYD/16 20 12 - 1 3 FOR ASSESSEE : NONE FOR REVENUE : SHRI A. SITARAMA RAO, DR DATE OF HEARING : 23-11-2016 DATE OF PRONOUNCEMENT : 09-12-2016 O R D E R PER B. RAMAKOTAIAH, A.M. : THESE FOUR APPEALS ARE BY ASSESSEE AGAINST THE ORDE R(S) OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-12, HYDERA BAD, DATED 18-12-2015 FOR AYS. 2007-08, 2008-09, 2009-10 & 201 2-13. AS STATED BY ASSESSEE IN THE STATEMENT OF FACTS, SEARCH AND SEIZURE OPERATIONS TOOK PLACE IN THE RESIDENCE OF ASSESSEE ON 08-12-2011. RETURNS OF INCOME WERE FILED U/S. 153A OF THE INCOME TAX ACT [ACT] FOR THE RESPECTIVE ASSESSMENT YEARS, WHEREAS THE ASSESS ING OFFICER (AO) MADE ADDITIONS ON ACCOUNT OF INCOME FROM CONSULTA NCY CHARGES, UNEXPLAINED CASH CREDITS AND SHORT TERM CAPI TAL GAINS ETC. AGGRIEVED BY THE ADDITIONS MADE BY THE AO, ASSESS EE PREFERRED THE APPEALS BEFORE THE CIT(A)-12. ASSESSEE DID NOT AP PEAR BEFORE THE CIT(A) DUE TO CERTAIN PERSONAL REASONS AS STATED, BE YOND HIS CONTROL AND AS SUCH LD.CIT(A) CONCLUDED THE APPEALS EX-PARTE , CONFIRMING THE ADDITIONS MADE BY THE AO. AGGRIEVED B Y THE ORDER(S) OF THE LD.CIT(A), THE PRESENT APPEALS ARE PRE FERRED. SRI J.V. PHANINDRA REDDY :- 2 -: 2. THE APPEALS ARE DEFECTIVE AND THE REGISTRY HAS NOTED THAT THE RESPONDENT COLUMN WAS SHOWN WRONGLY, THE CHALLAN WAS PAID UNDER WRONG HEAD AND ORDERS OF CIT / ASSESSMENT ORDE RS ARE NOT ENCLOSED AND COLUMN NO. 11 IN THE APPEAL FORMS WERE ALSO WRONGLY FILLED. IN FACT THE LD.CIT(A) WAS TAKEN AS RESPONDENT IN COLUMN 11. IN VIEW OF THOSE DEFECTS NOTICED, ASSESSEE WAS ISSUE D NOTICES CUM ACKNOWLEDGEMENT ASKING ASSESSEE TO RECTIFY THE MEMO OF APPEALS. THE CASE WAS POSTED AS DEFECTIVE ON 17-08-2016, ON W HICH DATE NONE WERE PRESENT ON BEHALF OF ASSESSEE. AGAIN, NO TICES WERE SENT BY RPAD POSTING THE CASE ON 23-11-2016. AGAIN, NONE APPEARED ON BEHALF OF ASSESSEE NOR THERE IS ANY PETITION FOR AD JOURNMENT EITHER BY ASSESSEE OR BY HIS REPRESENTATIVE, IF ANY. SINCE THE APPEAL MEMOS ARE DEFECTIVE, THE SAME ALSO REQUIRE REC TIFICATION BEFORE TAKING UP THE APPEALS ON MERIT. NO STEPS WERE TA KEN FOR RECTIFYING THE DEFECTS EVEN. SINCE ASSESSEE IS NOT IN TERESTED IN PURSUING THE APPEALS, WE ARE OF THE OPINION THAT NO U SEFUL PURPOSE WOULD BE SERVED IF THE CASE IS POSTED AGAIN AS TWO OP PORTUNITIES WERE CLEARLY GIVEN, EVEN TO RECTIFY THE APPEALS AND THE CASES ARE LISTED UNDER THE HEAD DEFECTIVE APPEALS POSTED FOR DISMISSAL. 3. FURTHER, NO EVIDENCE WAS PLACED ON RECORD IN THE F ORM OF PAPER BOOKS TO COUNTER THE OBSERVATIONS OF THE CIT(A) AN D THE SAME GROUNDS AS RAISED BEFORE HIM WERE RAISED BEFOR E THIS FORUM ALSO. SINCE ASSESSEE HAS NOT APPEARED OR FURNISHED ANY EVIDENCE, WE ARE OF THE OPINION THAT THE FINDINGS OF THE CIT(A) C ANNOT BE DISTURBED AT PRESENT. IN CASE ASSESSEE FURNISHES SU FFICIENT REASONS WHY HE COULD NOT APPEAR, THEN ORDER CAN BE RECALLED. SUBJECT TO THAT, THE APPEALS ARE DISMISSED AS NOT MAINTAINABLE. SRI J.V. PHANINDRA REDDY :- 3 -: 4. IN THE RESULT, ALL THE APPEAL MEMOS OF ASSESSEE ARE TREATED AS DEFECTIVE AND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH DECEMBER, 2016 SD/- SD/- (D. MANMOHAN) (B. RAMAKOTAIAH) VICE PRESIDENT ACCOUNTANT MEMB ER HYDERABAD, DATED 9 TH DECEMBER, 2016 TNMM COPY TO : 1.SRI J.V. PHANINDRA REDDY, PLOT NO. C-7, ROLLING H ILLS, NEAR RAMKY TOWERS, GACHIBOWLI, HYDERABAD. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL C IRCLE-2(1), ERSTWHILE CIRCLE-3, HYDERABAD. 3. THE COMMISSIONER OF INCOME TAX (APPEALS)-12, HYD ERABAD. 4. THE PR. COMMISSIONER OF INCOME TAX (CENTRAL), HY DERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.