C. Venkateswara Rao. Hyd, Hyderabad V. DCIT, Cir-2(1), Hyderabad

ITA 740/HYD/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 53522 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2011
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 26-04-2011
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NIVEDITA BISWAS
• Assessee Lawyers: S RAMA RAO
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A , HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA NO.740/HYD/2011 : ASSESSMENT YEA R 2007-08 SHRI C.VENKATESWARA RAO, HYDERABAD (PAN ABJPC 7670 A ) VS DY.. COMMISSIONER OF INCOME TAX, CIRCLE-2(1) HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.RAMA RAO RESPONDENT BY : SMT. NIVEDITA BISWAS O R D E R PER G.C.GUPTA, VICE PRESIDENT: THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YE AR 2007-08 IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER O F INCOME- TAX(APPEALS). 2. GROUNDS OF APPEAL OF THE ASSESSEE ARE AS UNDER- 1) THE ORDER OF THE LEARNED CIT(APPEAL) IS ERRONEO US BOTH ON FACTS AND IN LAW. 2) THE LEARNED COMMISSIONER OF INCOME-TAX(APPEALS) ERRED IN FINALIZING THE APPEAL WITHOUT PROVIDING PROPER OPPO RTUNITY TO THE APPELLANT HEREIN. THE LEARNED CIT(A) OUGHT TO HAVE CONSIDERED THE FACTS OF THE CASE AND OUGHT TO HAVE PROVIDED ANOTHER OPPORTUNITY BEFORE FINALIZING THE APPEAL. 3) THE LEARNED CIT(APPEALS) ERRED IN CONFIRMING THE ADDITION MADE BY THE ASSESSING OFFICER OF RS.69,05,482/- TO THE INCOME ADMITTED. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE CIT(A) HAS PASSED THE EX-PARTE APPELLATE ORDER AND PROPER OPPORTUNITY OF HEARING WAS NOT ALLOWED TO THE ASSESSEE. HE SUB MITTED THAT IT WAS ONLY ON ONE DATE OF HEARING THAT THE ASSESSEE COULD NOT PRESENT HIMSELF ITA NO.740/H/2011 SHRI C.VENKATESWARA RAO, HYDERABAD 2 BEFORE THE CIT(A). HE SUBMITTED THAT IT IS A CASE OF TRANSFER OF JURISDICTION FROM HYDERABAD TO VIJAYAWDA AND THEREF ORE, THERE WAS A REASONABLE CAUSE FOR THE NON-ATTENDANCE ON THE DATE OF HEARING BEFORE THE CIT(A) ON ONE OCCASION. 4. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS OP POSED THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE . SHE SUBMITTED THAT SUFFICIENT OPPORTUNITY OF HEARING WAS ALLOWED BY TH E CIT(A) TO THE ASSESSEE AND THEREFORE, THERE WAS NO JUSTIFICATION FOR PROVIDING ANOTHER OPPORTUNITY TO THE ASSESSEE. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND P ERUSED THE ORDERS OF THE ASSESSING OFFICER AND THE CIT(A). IN THE FACTS OF THE CASE, WE FIND THAT JURISDICTION OF THE CASE WAS TRANSFERR ED FROM HYDERABAD TO VIJAYAWADA. IN VIEW OF THE PLEADINGS OF THE PARTIE S, WE ARE OF THE VIEW THAT IT SHALL BE IN THE INTERESTS OF JUSTICE TO PRO VIDE ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE BEFORE THE CIT(A). ACCO RDINGLY, THE IMPUGNED ORDER OF THE CIT(A) IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE CIT(A) WITH A DIRECTION TO PASS A DE NOVO APPE LLATE ORDER IN ACCORDANCE WITH LAW AND AFTER ALLOWING DUE OPPORTUN ITY OF HEARING TO THE PARTIES. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 5 TH AUGUST, 2011 SD/- SD/- (CHANDRA POOJARI) ( G.C. G UPTA) A CCOUNTANT MEMBER V ICE PRESIDENT DATED THE 5 TH AUGUST, 2011 ITA NO.740/H/2011 SHRI C.VENKATESWARA RAO, HYDERABAD 3 COPY FORWARDED TO: 1. SHRI C.VENKATESWARA RAO, C/O. SHRI S.RAMA RAO, FLAT NO.102, SHIRYA'S ELEGANCE, NO.3-6-643, STREET NO.9, HIMAYATNAGAR, HYDERABAD 500029 2. DY. COMMISSIONER OF INCOME - TAX, CIRCLE - 2 ( 1 ), HYDERABAD 3. COMMISSIONER OF INCOME - TAX(APPEALS) VIJAYAWADA 4. COMMISSIONER OF INCOME - TAX II HYDERABAD 5. THE D.R., ITAT, HYDERABAD. B.V.S