Gangam Shiva Shankar, Hyderabad, Hyderabad V. ITO, Ward-9(1), Hyderabad, Hyderabad

ITA 714/HYD/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 2228 (ITAT-HYDERABAD)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 26-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N SWAPNA
• Assessee Lawyers: M BHAVANI
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B (SMC), HYDERABAD BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER I.T.A. NO. 714/HYD/2017 ASSESSMENT YEAR: 2009-10 GANGAM SHIVA SHANKAR, HYDERABAD [PAN: AVYPS6033N] VS THE INCOME TAX OFFICER, WARD-9(1), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SMT. M. BHAVANI, AR FOR REVENUE : SMT. N. SWAPNA, DR DATE OF HEARING : 28-12-2017 DATE OF PRONOUNCEMENT : 28-12-2017 O R D E R THIS IS AN APPEAL BY ASSESSEE AGAINST THE ORDER OF TH E COMMISSIONER OF INCOME TAX (APPEALS)-11, HYDERABAD, DATED 30-01-2017 PASSED EX-PARTE ON THE ORDER OF THE ASSESSING OFFICER (AO) U/S. 144 OF THE INCOME TAX ACT [ACT]. 2. BRIEFLY STATED, ASSESSEE IS AN INDIVIDUAL WHO RUNS A CANTEEN AND FILED RETURN OF INCOME ADMITTING INCOME OF RS. 2,9 2,823/- ON RECEIPTS OF RS. 13,17,703/-. THOUGH INCOME WAS COMP UTED INVOKING SECTION 44AF, THE INCOME EARNED BEING MORE TH AN10% OF THE RECEIPTS, ASSESSEE OFFERED THE INCOME AS PER P&L A /C. AS THERE WAS NO COMPLIANCE TO THE NOTICES ISSUED, AO ADDED THE A MOUNT OF RS. 19,18,800/- BEING CASH DEPOSITS ON BANK ACCOUNT, REPORTED THROUGH AIR INFORMATION. I.T.A. NO. 714/HYD/2017 :- 2 - : 3. LD.CIT(A) CONFIRMED THE SAME IN EX-PARTE ORDER EVEN THOUGH ASSESSEE CONTESTED THAT THE RECEIPTS ARE CANTEEN RECEIPTS . 4. IT WAS THE CONTENTION THAT ASSESSEE IS ATTENDING TO HI S MENTALLY RETARDED DAUGHTER AND DID NOT KNOW THAT THE AR D ID NOT ATTEND TO THE NOTICES. ONLY AFTER RECEIPT OF NOTICE OF DE MAND ASSESSEE CAME TO KNOW THAT THE AO PASSED EX-PARTE ORDER. EVEN BEFORE THE CIT(A) THE ASSESSEE COULD NOT APPEAR. IT W AS PRAYED THAT AN OPPORTUNITY MAY BE GIVEN TO REPRESENT THE FACTS BEFOR E THE AO. 5. AFTER CONSIDERING THE RIVAL CONTENTIONS AND THE FACTS THAT ASSESSEE IS PREOCCUPIED WITH HIS SMALL GIRL, WHO IS MENTALLY CHALLENGED (CERTIFICATE IS ON RECORD), I AM OF THE OPI NION THAT ASSESSEE IS PREVENTED BY SUFFICIENT CAUSE. THEREFOR E, THE ORDER OF AO AND CIT(A) ARE SET ASIDE AND ISSUE OF DEPOSITS OF CASH IN ASSESSEE BANK ACCOUNT IS RESTORED TO THE FILE OF AO FOR FRESH CONSIDERARTION. ASSESSEE SHOULD BE GIVEN DUE OPPORTU NITY TO EXPLAIN. 6. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR S TATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH DECEMBER, 2017 UPON CONCLUSION OF HEARING SD/- (B. RAMAKOTAIAH) ACCOUNTANT MEMBER HYDERABAD, DATED 28 TH DECEMBER, 2017 TNMM I.T.A. NO. 714/HYD/2017 :- 3 - : COPY TO : 1. GANGAM SHIVA SHANKAR, C/O. SMT. M. BHAVANI, ADVOCATE, H.NO. 3-9-278, SARASWATHI NAGAR, OLD CHEC K POST, L.B. NAGAR, HYDERABAD. 2. THE INCOME TAX OFFICER, WARD-9(1), HYDERABAD. 3. CIT (APPEALS)-11, HYDERABAD. 4. PR.CIT-7, HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.