Rajender Kumar teli, Hyderabad V. Income Tax Officer, Ward-10(5), Hyderabad

ITA 69/Hyd/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1095 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2016-2017
• Appeal Filed On: 17-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Additional evidence
• Section: 142(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER I.T.A. NO. 69/HYD/2019 ASSESSMENT YEAR: 2016-17 RAJENDER KUMAR TELI, HYDERABAD [PAN: ABPPT4656F] VS INCOME TAX OFFICER, WARD-10(5), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI PAWAN KUMAR CHAKRAPANI, AR FOR REVENUE : SHRI ROHIT MUJUMDAR, DR DATE OF HEARING : 14-12-2020 DATE OF PRONOUNCEMENT : 17-12-2020 O R D E R PER A.MOHAN ALANKAMONY, A.M. : THIS APPEAL IS FILED BY THE ASSESSEE AGGRIEVED BY TH E ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS )6, HYDERABAD, IN APPEAL NO.10288/2018-19/A-3/CIT(A)-6, DATED 12-11-2018. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE IS AN INDIVIDUAL, ENGAGED IN THE BUSINESS OF PURCHASE AND SALE OF INDIAN MADE FOREIGN LIQUOR (IMFL) IN THE NAME AND ST YLE OF M/S.AMRUTH WINES. THE ASSESSEE FILED HIS RETURN OF IN COME FOR THE AY.2016-17 ON 16-10-2016, ADMITTING TAXABLE INCOME OF RS.15,61,080/-. THE RETURN WAS INITIALLY PROCESSED U /S.143(1) OF THE ACT AND SUBSEQUENTLY, THE CASE WAS SELECTED FO R SCRUTINY ITA NO.69/HYD/2019 :- 2 -: UNDER CASS AND NOTICES U/S.143(2) AND 142(1) OF THE [ ACT] WERE ISSUED BY THE AO. IN RESPONSE TO THE SAID NOTICES , LD.AR OF THE ASSESSEE SUBMITTED INFORMATION. THE LD.AO AFTER TAKING INTO CONSIDERATION ALL THE INFORMATION AND EXPLANATIONS , CONCLUDED THE ASSESSMENT U/S.143(3) OF THE ACT AND DETERMINED THE TOTAL INCOME AT RS.1,21,94,336/- VIDE OR DER DATED 09/08/2018. ON APPEAL THE LD.CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE ON MERITS BY PASSING AN EX-PAR TE ORDER BASED ON THE WRITTEN SUBMISSIONS AND THE MATERIALS AVA ILABLE ON RECORD BECAUSE THE ASSESSEE HAD FAILED TO APPEAR B EFORE THE LD.CIT(A) ON SEVERAL OCCASIONS. 3. AT THE OUTSET, LD.AR SUBMITTED BEFORE US THAT THE LD.CIT(A) HAD NOT OFFERED PROPER OPPORTUNITY TO THE ASS ESSEE OF BEING HEARD AND PASSED EX-PARTE ORDER DISMISSING THE APPEAL . IT WAS FURTHER SUBMITTED THAT ADDITIONAL INFORMATION IS REQUIRED TO BE FURNISHED BEFORE THE LD. REVENUE AUTHO RITIES AND THEREFORE ONE MORE OPPORTUNITY MAY BE PROVIDED TO ARGUE THE CASE BEFORE THE LD.CIT(A) OTHERWISE IT WILL LEAD TO MISCARRIAGE OF JUSTICE. 4. THE LD.DR VEHEMENTLY OPPOSED THE SUBMISSIONS OF THE LD.AR. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS THROUGH VIDEO CONFERENCE AND CAREFULLY PERUSED THE MATERIAL ON RECO RD. ON VERIFYING THE FACTS OF THE CASE, WE FIND THAT THE LD.CIT( A) HAS POSTED THE CASE FOR HEARING ON SEVERAL OCCASIONS. HO WEVER, NEITHER THE ASSESSEE NOR HIS AUTHORIZED REPRESENTATIVE ITA NO.69/HYD/2019 :- 3 -: APPEARED BEFORE THE LD.CIT(A) IN ORDER TO PURSUE THE APPEAL. THEREFORE, THE ARGUMENT ADVANCED BY THE LD.AR DOES NOT HAVE ANY MERIT. HOWEVER, CONSIDERING THE SUBMISSIONS OF TH E LD.AR THAT ADDITIONAL EVIDENCE IS REQUIRED TO BE PRODUCED BEF ORE THE LD. REVENUE AUTHORITIES, IN THE INTEREST OF JUSTICE, WE HEREBY REMIT THE ISSUE BACK TO THE FILE OF LD.CIT(A) FOR FRESH CONSIDERATION. NEEDLESS TO MENTION THAT ASSESSEE SHALL B E GIVEN A FAIR OPPORTUNITY OF HEARING. WE ALSO MAKE I T CLEAR THAT IF THE ASSESSEE AND HIS COUNSEL FAIL TO CO-OPERATE BEF ORE THE LD.CIT(A) IN HIS PROCEEDINGS, THE LD.CIT(A) SHALL BE AT LIBERTY TO PASS APPROPRIATE ORDER IN ACCORDANCE WITH LAW AND ME RIT BASED ON THE MATERIALS BEFORE HIM. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED A S ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE 17 TH DECEMBER, 2020 SD/- SD/- ( P. MADHAVI DEVI ) ( A. MOHAN ALANKA MONY ) JUDICIAL MEMBER ACCOUNTANT MEMBE R HYDERABAD, DATED: 17-12-2020 TNMM ITA NO.69/HYD/2019 :- 4 -: COPY TO : 1. SHRI RAJENDER KUMAR TELI, #11-4-322/11/1, OPP:WE SLEY CHURCH, CHILKALGUDA, HYDERABAD. 2.THE INCOME TAX OFFICER, WARD-10(5), HYDERABAD. 3.CIT(APPEALS)-6, HYDERABAD. 4.THE PR.CIT-6, HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.