Sampath Kankani , Hyderabad V. Income Tax Officer, Ward-12(2), Hyderabad

ITA 795/Hyd/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9563 (ITAT-HYDERABAD)
• Duration Of Justice: 7 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 06-01-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 17-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 13; 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD SMC - A BENCH : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER ITA NO S . 794 & 795 /HYD./201 9 ASSESSMENT YEAR S : 20 12 - 13 AND 2013 - 14 SHRI SAMPATH KANKANI VS. ITO, WARD 12(2) H.NO.14 - 621 1, NAGAR KHANA HYDERABAD BEGUM BAZAR HYDERABAD 500 012 PAN: AORPK0941H (APPELLANT) (RESPONDENT) FOR ASSESSE E : S H. PAWAN KUMAR CHAKRAPANI, A.R. FOR REVENUE : S H. R. MOHAN REDDY, D.R. DATE OF HEARING : 06 / 01 / 2020 DATE OF PRONOUNCEMENT : 07 / 01 / 2020 O R D E R BOTH ARE ASSESSEES APPEALS FOR A.Y. 2012 - 13 AND 2013 - 14 AGAINST SEPARATE ORDER S OF THE LD.CIT(A) - 1, HYDERABAD DATED 29.03.2019 . 2. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT BOTH THE APPEALS ARE AGAINST THE EX - PARTE ORDERS OF AO AS WELL AS CIT(A) AND REQUESTED THAT THE ORDERS OF LOWER AUTHORITIES BE SET ASIDE AND AN OPPORTUNITY BE GIVEN TO THE ASSESSEE TO REPRESENT THE MATTER. 3. LD.DR WAS ALSO HEARD. 4. HAVING REGARD TO THE RIVAL CONTENTIONS AND MATERIAL PLACED ON RECORD, I FIND THAT THE CI T(A) HAS CONDONED THE DELAY IN FILING THE APPEAL BEFORE HER BUT CONFIRMED THE FINDINGS OF THE AO BECAUSE THE ASSESSEE DID NOT APPEAR AND SUBSTANTIATED THE SOURCES OF THE CASH DEPOSITS INTO BANK ACCOUNT. WHEN ASKED ABOUT THE REASONS AS TO WHY THE ASSESSEE HAS NOT APPEARED BEFORE THE AO AND THE CIT(A) , LD.COUNSEL SUBMITTED THAT THE ASSESSEE WAS NOT WELL DUE TO WHICH HE COULD NOT APPEAR BEFORE THE AO AND THE CIT(A) . IN THE INTEREST OF JUSTICE I DEEM IT FIT AND PROPER TO SET ASIDE THE ORDERS OF THE CIT(A) AND REMAND ITA NOS. 744 & 745/HYD/19 AYS: 2012 - 13 & 2013 - 14 SH.SAMPATH KANKANI 2 THE MATTER BACK TO THE FILE OF AO WITH A DIRECTION TO RE - ASSESS THE INCOME OF THE ASSESSEE AFTER GIVING THE ASSESSEE A FAIR OPPORTUNITY OF HEARING. THE ASSESSEE ALSO SHALL COOPERATE WITH AO FOR EARLY COMPLETION OF THE ASSESSMENT AND SHALL FILE ALL THE RELEVANT DETAILS AS REQUIRED BY THE AO. THIS REMAND IS SUBJECT TO ASSESSEE PAYING AN AMOUNT OF RS.1,000/ - FOR EACH OF THE ASSESSMENT YEARS TO THE PRIME MINISTERS RELIEF FUND ON OR BEFORE 28 TH FEBRUARY, 2020. 5. IN THE RESULT, ASSESSEES APPEAL S FOR BOTH THE A.YS ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 07 TH JANUARY, 2020 . SD/ - (P MADHAVI DEVI) JUDICIAL MEMBER DATED: THE 07 TH JANUARY, 2020 . *GMV COPY FORWARDED TO: 1. SRI S AMPATH KANKANI, 14 - 621 1, NAGAR KHANA, BEGUM BAZAR, HYDERABAD 500 012 . 2. ITO, WARD 1 2 ( 2 ), HYDERABAD 3. CIT(A) - 1, HYDERABAD 4. THE PR.CIT - 1 , HYDERABAD 5 . D.R. ITAT HYDERABAD 6 . GUARD FILE // C O P Y // ITA NOS. 744 & 745/HYD/19 AYS: 2012 - 13 & 2013 - 14 SH.SAMPATH KANKANI 3 1. DRAFT DICTATED ON 0 6 / 01 / 20 2. DRAFT PLACED BEFORE THE AUTHOR 0 6 / 01 / 20 3. DRAFT PLACED BEFORE THE SECOND MEMBER 4. DRAFT APPROVED BY SECOND MEMBER 5. APPROVED DRAFT COMES TO SRPS 6. KEPT FOR PRONOUNCEMENT 7. FILE SENT TO BENCH CLERK