Jeevanseva Infotech India Pvt Ltd., Hyderabad V. Asst.CIT,Circle 2(1), Hyderabad

ITA 760/HYD/2014

• Counselvise Citation: 76022514 RSA 2014
• Duration Of Justice: 7 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 16-12-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 28-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMAKRISHNA B
• Section: 143(3)

Judgement Text

ITA NO.760 OF 2014 JEEVANSEVA INFOTECH INDIA HYDERA BAD PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SHRI, J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA NO. 760/HYD/2014 (ASSESSMENT YEAR: 2009-10) JEEVANSEVA INFOTECH INDIA PRIVATE LIMITED FLAT NO.403, JAYA ENCLAVE, DWARAKAPURI COLONY, PUNJAGUTTA, HYDERABAD PAN: AABCJ 8566 A VS. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 2(1) HYDERABAD (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI K.C. DEVDAS, CA DEPARTMENT BY: SHRI RAMAKRISHNA,B . (DR) DATE OF HEARING: 16/12/2014 DATE OF PRONOUNCEMENT: 19/12/2014 O R D E R PER J. SUDHAKAR REDDY, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD CIT (A) DATED 18.02.2014 FOR A.Y 2009-10. 2. BRIEF FACTS OF THE CASE ARE THAT, THE ASSESSEE I S A PRIVATE LIMITED COMPANY ENGAGED IN THE BUSINESS OF PROVIDING HOLIDA Y PACKAGE KITS. IT FILED ITS RETURN OF INCOME FOR A.Y 2009-10 ADMITTIN G AN INCOME OF RS.46,13,186/-. THE CASE WAS SELECTED FOR SCRUTINY AND THE AO FINALISED THE ASSESSMENT PROCEEDINGS VIDE ASSESSMEN T ORDER U/S 143(3) DATED 09.12.2011. WHILE DETERMINING THE TOTA L INCOME, THE AO DISALLOWED PART OF COMMISSION EXPENDITURE AMOUNTING TO RS.44,86,850/- AND COMPUTED THE TOTAL INCOME AT RS. 91,12,840/-. 3. THE ASSESSEE WENT IN APPEAL BEFORE THE FIRST APP ELLATE AUTHORITY. THERE WAS A DELAY OF 198 DAYS IN FILING THE APPEAL. THE ASSESSEE FILED A CONDONATION PETITION MENTIONING THE REASONS FOR DEL AY. THE LD CIT (A) ITA NO.760 OF 2014 JEEVANSEVA INFOTECH INDIA HYDERA BAD PAGE 2 OF 2 DISMISSED THE APPEAL, VIDE ORDER DATED 18.02.2014 B Y OBSERVING THAT NOBODY RESPONDED TO THE HEARING NOTICE ISSUED AND A LSO OBSERVED THAT THE REASONS FOR THE DELAY IN FILING THE APPEAL WAS NOT PROPERLY EXAMINED. 4. AGGRIEVED THE ASSESSEE IS IN APPEAL BEFORE US. T HE LD COUNSEL FOR THE ASSESSEE PLEADED VIOLATION OF PRINCIPLES OF NAT URAL JUSTICE. WE FIND THAT THE LD CIT (A)-III HAS NOT GIVEN PROPER OPPORT UNITY TO THE ASSESSEE TO EXPLAIN HIS CASE. UNDER THE CIRCUMSTANCES, WE SE T ASIDE THE MATER TO THE FILE OF THE CIT (A), TO GIVE PROPER OPPORTUN ITY TO THE ASSESSEE AND THEN TO DISPOSE OF THE CASE IN ACCORDANCE WITH LAW. 5. IN THE RESULT APPEAL FILED BY THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH DECEMBER, 2014. SD/- SD/- ( SAKTIJIT DEY ) ( J. SUDHAKAR REDDY ) JUDICIAL MEMBER JUDICIAL MEMBER HYDERABAD, DATED, 19 TH DECEMBER, 2014. VNODAN/SPS COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, ITAT, HYDERABAD 6. GUARD FILE BY ORDER