Mohan Rao Putta , Warangal V. Income Tax Officer, Ward-3, Warangal

ITA 601/Hyd/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3563 (ITAT-HYDERABAD)
• Duration Of Justice: 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 04-03-2020
• Assessment Year: 2015-2016
• Appeal Filed On: 24-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 40A(3); 234B; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 601 /HYD./201 9 ASSESSMENT YEAR: 20 15 - 16 SH. MOHAN RAO PUTTA VS. ITO, WARD 3 C/O SH.T.CHAITANYA KUMAR WARANGAL ADVOCATE FLAT NO.102, GOWRI APARTMENTS URDU LANE HIMAYATHNAGAR HYDERABAD 500 0 29 PAN: A UCPP1340C (APPELLANT) (RESPONDENT) FOR ASSESSEE : SH. T. CHAITANYA KUMAR, A.R. FOR REVENUE : SH. SOLGY JOSE T KOTTARAM, D.R. DATE OF HEARING : 0 4 /03/2020 DATE OF PRONOUNCEMENT 04 /03/2020 O R D E R PER SMT. P. MADHAVI DEVI, J.M. THIS IS ASSESSEES APPEAL FOR THE AY 2015 - 16 AGAINST THE ORDER OF LD.CIT(A) - 3, HYDERABAD DATED 08.02.2019. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL. 1) THE ORDER OF THE LEARNED COMMISSIONER OF INCOME - TAX (APPEALS) IS ERRONEOUS BOTH ON FACTS AND IN LAW. 2) THE LEARNED COMMISSIONER OF INCOME - TAX (APPEALS) ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER WITHOUT GIVING ANY FURTHER OPPORTUNITY. ITA NO. 601/HYD/2019 AY 2015 - 16 SH. MOHAN RAO PUTTA, HYD. 2 3) T HE LEA RNED COMMISSIONER OF INCOME - TAX (APPEALS) FAILED TO APPRECIATE THE FACTS OF THE CASE AND FURTHER ERRED IN NOT DISMISSING THE APPEAL WITHOUT GIVING ANY FURTHER OPPORTUNITY. 4) THE LEARNED COMMISSIONER OF INCOME - TAX (APPEALS) ERRED IN CONFIRMING THE ADDITION O F RS.1 ,05,78,286/ - DISALLOWING U/ S 40A(3) OF THE LT ACT. WITHOUT GIVING ANY FURTHER OPPORTUNITY. 5) THE LEARNED COMMISSIONER OF INCOME - TAX (APPEALS) ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER IN DETERMINING THE TOTAL INCOME AT 1,11,61,576/ - AS AGAINST THE INCOME ADMITTED OF RS . 4,94,260/ - . 6) THE LEARNED CIT(A) ERRED IN CONFIRMING THE ACTION OF THE ASSESSING 7) IN LEVY OF INTEREST VI]. 234A OF RS 1,05,78,286/ - AND 234B OF RS 11,55,165/ - OF THE I.T. A CT. 8) ANY OTHE R GROUND THAT MAY BE URGED AT THE T IME OF HEARING. 3 . ON GOING THROUGH THE ORDER OF CIT(A), WE FIND THAT THE APPEAL OF THE ASSESSEE HAS BEEN DISMISSED EX - PARTE OF THE ASSESSEE SINCE THERE WAS NO RESPONSE FROM THE ASSESSEE TO THE NOTICES GIVEN BY THE CIT(A). FURTHER , WE FIND THAT THE CIT(A) HAS NOT DISCUSSED THE ISSUE ON MERITS AT LENGTH AND HAS ACCEPTED THE ADDITION MADE BY THE AO IN THE ASSESSMENT ORDER DUE TO NON - APPEARANCE OF THE ASSESSEE BEFORE HIM. 4. HAVING REGARD TO THE FACT THAT THE ORDER OF CIT(A) IS EX - PARTE OF THE ASSESSEE , WE DEEM IT FIT AND PROPER TO SET ASIDE THE SAME AND REMIT THE MATTER TO THE FILE OF CIT(A) WITH A DIRECTION TO RECONSIDER THE APPEAL ON MERITS, AFTER GIVING THE ASSESSEE A FAIR OPPORTUNITY OF HEARING . THE ASSESSEE IS ALSO DIRECTED TO APPEAR AND CO - OPERA TE WITH THE CIT(A) FOR EARLY DISPOSAL OF HIS APPEAL. 5. IN THE RESULT, ASSESSEES APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 04 TH MARCH, 2020. S D/ - SD/ - (A.MOHAN ALANKAMONY) (P MADHAVI DEVI) ACCOUNT ANT MEMBER JUDICIAL MEMBER DATED: 4 TH MARCH, 2020. *GMV ITA NO. 601/HYD/2019 AY 2015 - 16 SH. MOHAN RAO PUTTA, HYD. 3 COPY FORWARDED TO: 1. SH. MOHAN RAO PUTTA, C/O SHRI T.CHAITANYA KUMAR, ADVOCATE, FLAT NO.102, GOWRI APARTMENTS, URDU LANE, HIMAYATHNAGAR, HYDERABAD 500 029, TELANGA NA. 2. ITO, WARD 3, WARANGAL. 3. A CIT , WARANGAL RANGE, WARANGAL . 4. CIT(A) - 3, HYDERABAD. 5 . PR.CIT - 3 , HYDERABAD. 6 . DR, ITAT, HYDERABAD. 7 . GUARD FILE.