Venkatram Reddy Challa, Hyderabad, Hyderabad V. ACIT, Circle-8(1), Hyderabad, Hyderabad

ITA 69/HYD/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2423 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 21-03-2018
• Assessment Year: 2012-2013
• Appeal Filed On: 11-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Assessee Lawyers: SUMITRA NANDAN
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A, HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER I.T.A. NO. 69/HYD/2017 ASSESSMENT YEAR: 2012-13 CHALLA VENKATRAM REDDY, HYDERABAD [PAN: AAZPC9142L] VS ASST. COMMISSIONER OF INCOME TAX, CIRCLE-8(1), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI SUMITRA NANDAN, AR FOR REVENUE : SMT. SUMAN MALIK, DR DATE OF HEARING : 21-03-2018 DATE OF PRONOUNCEMENT : 21-03-2018 O R D E R PER V. DURGA RAO, J.M. : THIS APPEAL PREFERRED BY ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-2, HYDERABAD, DATED 27-10-2016 FOR THE AY. 2012-13. 2. BRIEF FACTS OF THE CASE ARE THAT ASSESSEE IS AN INDI VIDUAL, FILED HIS RETURN OF INCOME, INCLUDING RENTAL INCOME A ND MAINTENANCE INCOME SEPARATELY. THE ASSESSING OFFICER (AO) HAS TREATED BOTH THE RENTAL INCOME AS WELL AS THE MAINT ENANCE I.T.A. NO. 69/HYD/2017 :- 2 - : INCOME AS RENTAL INCOME ONLY AND ACCORDINGLY, ASSESS MENT WAS COMPLETED. THOUGH THE ASSESSEE FILED AN APPEAL BEFOR E THE CIT(A), HE COULD NOT APPEAR BEFORE THE CIT(A). THERE FORE, CIT(A) PASSED AN EX-PARTE ORDER. 3. BEFORE US, LD. COUNSEL FOR ASSESSEE SUBMITTED THAT THE ASSESSEE COULD NOT ATTEND BEFORE THE LD.CIT(A) DUE TO THE CIRCUMSTANCE BEYOND HIS CONTROL AND ALSO SUBMITTED THAT UNDER THE SIMILAR CIRCUMSTANCES AND ALSO ON THE VERY S AME PROPERTY, WHERE 50% OF THE SHARE RECEIVED BY HIS BR OTHER, SHRI CHALLA SATISH REDDY, CIT(A) CONSIDERED THAT MAINTENAN CE INCOME IS NOT PART OF THE RENTAL INCOME. IN VIEW OF THE SAID DECISION OF THE LD.CIT(A), LD. COUNSEL REQUESTED THAT THE PRESENT ISSUE MAY BE REMITTED BACK TO THE FILE OF CIT( A) TO GIVE ONE MORE OPPORTUNITY TO ASSESSEE. 4. LD.DR HAS NOT RAISED ANY OBJECTION IN THIS REGARD. 5. WE HAVE HEARD BOTH THE SIDES. IN VIEW THE REQUEST M ADE BY THE LD. COUNSEL FOR ASSESSEE, KEEPING IN VIEW OF THE ORDER PASSED BY THE LD.CIT(A) EARLIER IN THE ASSESSEES BRO THER CASE FOR THE VERY SAME PROPERTY AND ALSO BY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE, WE ARE OF THE OPINION THAT ONE MOR E OPPORTUNITY SHOULD BE GIVEN TO ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD.CIT(A). ACCORDINGLY, THE ORDER P ASSED BY THE CIT(A) IS SET ASIDE AND THE FILE IS REMITTED BACK TO CIT(A) TO ADJUDICATE THE APPEAL AFRESH IN ACCORDANCE WITH LAW. IT IS ALSO I.T.A. NO. 69/HYD/2017 :- 3 - : DIRECTED THE LD. COUNSEL FOR ASSESSEE TO APPEAR BEFOR E THE CIT(A), AT THE TIME OF HEARING OF THE SAID APPEAL, WITHO UT FAIL. 6. IN THE RESULT, THE APPEAL OF ASSESSEE IS CONSIDERED ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST MARCH, 2018 SD/- SD/- (S. RIFAUR RAHMAN) (V. DUR GA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED 21 ST MARCH, 2018 TNMM I.T.A. NO. 69/HYD/2017 :- 4 - : COPY TO : 1. CHALLA VENKATRAM REDDY, H.NO. 8, DAFFODIL, NECTA R GARDENS, MADHAPUR, HYDERABAD. 2. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-8(1 ), HYDERABAD. 3. CIT (APPEALS)-2, HYDERABAD. 4. PR.CIT-2, HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.