Ram Gopal Chaudhary, Hyderabad V. Income Tax Officer, Ward-3(2), Hyderabad

ITA 622/Hyd/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0634 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 05-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: B SHANTHI KUMAR
• Section: 143(3)

Judgement Text

ITA NO 622 OF 2018 RAM G OPAL CHAUDHARY HYDERABAD. PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO.622/HYD/2018 (ASSESSMENT YEAR: 2013-14) SHRI RAM GOPAL CHAUDHARY HYDERABAD PAN: ABFPC5660E VS INCOME TAX OFFICER WARD 3(2) HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI B. SHANTHI KUMAR FOR REVENUE : SHRI PRABHAT KUMAR GUPTA, DR O R D E R PER SMT. P. MADHAVI DEVI, J.M. THIS IS ASSESSEES APPEAL FOR THE A.Y 2013-14 AGAIN ST THE ORDER OF THE CIT (A)-3, HYDERABAD, DATED 21.02. 2018. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL : 1. THE CIT (A) IS NOT JUSTIFIED IN DISMISSING THE APPEAL EX- PARTE WITHOUT ADJUDICATING THE GROUNDS RAISED IN TH E APPEAL. 2. THE CIT (A) OUGHT TO HAVE AFFORDED AN OPPORTUNIT Y TO RECTIFY THE DEFECT BY FILING THE APPEAL MANUALLY AN D REQUESTING FOR CONDONING THE TECHNICAL DELAY. 3. THE CIT (A) OUGHT TO HAVE RECOGNIZED THAT THE AP PEAL FILED MANUALLY WAS WITHIN TIME LIMIT AND THEREFORE, THE ASSESSEE DESERVED AN OPPORTUNITY TO E-FILE THE APPE AL AS PER CBDTS CIRCULAR NBO.20/2016, DATED 26.05.2016, WHICH WAS ISSUED SUBSEQUENT TO MANUAL FILING OF THE APPEAL. 4. ANY OTHER GROUND THAT MAY BE URGED AT THE TIME O F HEARING DATE OF HEARING: 04.09.2018 DATE OF PRONOUNCEMENT: 1 2 . 0 9 .2018 ITA NO 622 OF 2018 RAM G OPAL CHAUDHARY HYDERABAD. PAGE 2 OF 3 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE, A N INDIVIDUAL AND THE MANAGING DIRECTOR OF M/S. R.G. P LASTO PACKS PVT. LTD, FILED HIS RETURN OF INCOME FOR THE A.Y 20 13-14 ON 11.01.2014 DECLARING A TOTAL INCOME OF RS.20,97,420 . DURING THE ASSESSMENT PROCEEDINGS U/S 143(3) OF THE ACT, THE A O MADE CERTAIN DISALLOWANCES AND THE ADDITIONS TO THE RETU RNED INCOME OF THE ASSESSEE AND BROUGHT IT TO TAX, AGAINST WHICH, THE ASSESSEE FILED AN APPEAL BEFORE THE CIT (A). THE CIT (A) HOW EVER, DISMISSED THE SAID APPEAL ON THE GROUND THAT THE ASSESSEE HAS FILED THE APPEAL MANUALLY, EVEN THOUGH IT WAS MANDATORY AND C OMPULSORY FOR THE E-FILING OF THE APPEAL AS DIRECTED BY THE C BDT IN ITS CIRCULAR NO.20/2016 DATED 26.5.2016. HE OBSERVED TH AT THE ASSESSEE HAS FILED THE APPEAL ON 13.04.2016 IN PAPE R FORMAT AND THEREFORE, THE SAME IS NOT MAINTAINABLE. HE ACCORDI NGLY DISMISSED THE APPEAL AND THE ASSESSEE IS IN APPEAL BEFORE US. 3. WE FIND THAT UNDISPUTEDLY THE ASSESSEE HAS FILED THE APPEAL ON 13.04.2016, WHEREAS THE CIRCULAR IS DATED 26.05.2016 I.E. IS ISSUED SUBSEQUENT TO THE FILING OF THE APPE AL BY THE ASSESSEE AND THEREFORE, THE CIRCULAR WOULD NOT APPLY TO THE ASSESSEE. THEREFORE, THE CIT (A) IS REQUIRED TO ENTERTAIN AND DISPOSE OF THE APPEAL ON MERITS. SIMILAR VIEW HAS ALREADY BEEN TAK EN BY THE COORDINATE BENCH OF THIS TRIBUNAL AT DELHI IN THE C ASE OF SHRI GURINDER SINGH DHILLON IN ITA NO.6595/DEL/2016 DATE D 19.04.2017, WHEREIN THE TRIBUNAL HAS DIRECTED THE C IT (A) TO DISPOSE OF THE APPEAL ON MERITS. SIMILARLY, THE CO ORDINATE BENCH OF THIS TRIBUNAL IN THE CASE OF BRICKS N STONE BUIL DERS, HYDERABAD IN M.A. NOS.52, 53 AND 54/HYD/2018 IN ITA NOS. 2025 TO 2027/HYD/2017, DATED 25/07/2018 HAS OBSERVED AS UND ER: ITA NO 622 OF 2018 RAM G OPAL CHAUDHARY HYDERABAD. PAGE 3 OF 3 3. THE LEARNED COUNSEL FOR THE ASSESSEE BROUGHT TO OUR NOTICE THAT THE APPEAL WAS FILED BY THE ASSESSEE BE FORE THE CIT(A) ON 18.03.2015 WHEN THE FILING OF THE APPEAL ELECTRONICALLY WAS NOT MANDATORY. THEREFORE, ACCORD ING TO HIM THE ASSESSEES APPEALS FILED MANUALLY, SHOULD H AVE BEEN ADMITTED AND ADJUDICATED ON MERITS. WE FIND TH AT THE CBDT CIRCULAR HAS COME INTO EXISTENCE ON 26.05.2016 , WHEREAS THE APPEALS WERE FILED ON 18.03.2013 I.E. M UCH BEFORE THE ISSUANCE OF THE CIRCULAR. THEREFORE, THE CONDITION SPECIFIED UNDER THE CBDT CIRCULAR WAS NOT APPLICABL E AND THEREFORE, THE CIT (A) HAS CLEARLY ERRED IN REFUSIN G TO ADMIT AND DISPOSE OF THE APPEALS ON MERITS. IN VIEW OF TH E SAME, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE CIT (A) AND DIRECT THE CIT (A) TO DISPOSE OF ASSESSEE A PPEALS ON MERITS. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED AND ITA NO.2025, 2026 AND 2027 ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSE S. 4. RESPECTFULLY FOLLOWING THE SAME, WE DIRECT THE C IT (A) TO DISPOSE OF THE ASSESSEES APPEAL ON MERITS IN AC CORDANCE WITH LAW. 5. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH SEPTEMBER, 2018. SD/- SD/- (S.RIFAUR RAHMAN) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 12 TH SEPTEMBER, 2018. VINODAN/SPS COPY TO: 1 SHRI B.SHANTHI KUMAR, ADVOCATE, 111,TARAMANDAL CO MPLEX, 5-9- 13 SAIFABAD, HYDERABAD 500004 2 ITO WARD 3(2) SIGNATURE TOWERS, KONDAPUR, HYDERAB AD 3 CIT (A) - 3, HYDERABAD 4 PR. CIT 3 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER