Kondal Rao Kurmayagari , Hyderabad V. Income Tax Officer, Ward-11(5), Hyderabad

ITA 852/Hyd/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3131 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-A
• Assessment Year: 2009-2010
• Appeal Filed On: 22-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MOOKAMBI KEYAN S
• Keywords: Principle of natural justice
• Section: 147; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A - SMC , HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 852 /HYD/20 19 ASSESSMENT YEAR: 20 09 - 10 SRI KONDAL RAO KURMAYAGARI, HYDERABAD. PAN: AGWPK 0763 E VS. INCOME TAX OFFICER, WARD - 11(5), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SRI MOOKAMBIKEYAN S - DR DATE OF HEARING: 06/11/2019 DATE OF PRONOUNCEMENT: 06 /11/2019 ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 1, HYDERABAD IN APPEAL NO.0115/2016 - 17/ITO, WARD - 11(5)/CIT(A) - 1/HYD/2018 - 19, DATED 12/3/2019 PASSED U/S. 144 R.W.S 147 & U/S. 250(6) OF THE ACT FOR THE A.Y. 2009 - 10. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS IN HIS APPEAL: - 1. THE ORDER OF THE LD. CIT(A) IS ERRONEOUS BOTH ON FACTS AND IN LAW. 2. THE APPELLATE DECISION OF THE CIT(A) IS IN VIOLATION OF PRINCIPLES OF NATURAL JUSTICE, INASMUCH AS THE ASSESSEE WAS NOT AFFORDED PROPER OPPORTU NITY OF HEARING INASMUCH AS THE NOTICE OF HEARING SAID TO HAVE BEEN SENT BY E - MAIL WAS NOT RECEIVED BY THE ASSESSEE. 2 3. THE CIT(A) OUGHT TO HAVE DECIDED THE APPEAL ON MERITS AS THE ADDITIONS OF RS. 10,00,000/ - MADE WAS EX - PARTE, EVEN WITHOUT EXAMINING THE MATERIAL AVAILABLE ON RECORD. 4. THE APPELLANT CRAVE LEAVE TO ADD OR AMEND OR ALTER ANY OF THE GROUNDS AT THE TIME OF HEARING OF THE APPEAL. 3. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, CONSIDERING THE ISSUES INVOLVED I N THE APPEAL AND THE EX - PARTE ORDER PASSED BY THE LD. CIT(A) INLIMINE AND NOT ON MERITS, I AM OF THE CONSIDERED VIEW THAT THE MATTER IS REQUIRED TO BE REMITTED BACK TO THE FILE OF LD. CIT(A) FOR DECIDING THE APPEAL ON MERITS. 4 . FURTHER, ON PERUSING THE ORDER OF THE LD. CIT (A) IT IS APPARENT THAT THE LD. CIT (A) HAD POSTED THE CASE ON SEVERAL OCCASIONS IE., 22/5/2017, 05/07/2017, 25/09/2017, 24/10/2017, 04/12/2017, 07/03/2018, 30/08/2018, 05/09/2018 AND FINALLY ON 11/03/2019 . HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE ABOVE - MENTIONED DATES OF HEARING. THEREFORE, THE LD. CIT (A) WAS LEFT WITH NO OTHER OPTION EXCEPT TO ADJUDICATE THE APPEAL EX - PARTE. IT IS FURTHER OBSERVED THAT THERE WAS NO COMPLIANCE BEFORE THE LD. A.O. ALSO. HOWEVER, IN MY CONSIDERED VIEW THE LD. CIT(A) OUGHT TO HAVE DISPOSED OFF THE APPEAL ON MERITS BASED ON THE MATERIALS ON RECORD. IN THIS SITUATION, CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE, IN THE INTEREST OF JUSTICE, I HEREBY REM IT THE MATTER BACK TO THE FILE OF LD. CIT 3 (A) IN ORDER TO CONSIDER THE APPEAL AFRESH ON MERITS BY PROVIDING ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. AT THE SAME BREATH, I ALSO HEREBY CAUTION THE ASSESSEE TO PROMPTLY CO - OPERATE BEFORE THE LD. CI T (A) IN THE PROCEEDINGS FAILING WHICH THE LD. CIT (A) SHALL BE AT LIBERTY TO PASS APPROPRIATE ORDER IN ACCORDANCE WITH LAW AND MERITS BASED ON THE MATERIALS ON THE RECORD. IT IS ORDERED ACCORDINGLY. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREINABOVE. PRONOUNCED IN THE OPEN COURT ON 06 TH NOVEMBER , 2019. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 06 TH NOVEMBER , 2019 OKK COPY TO: - 1) SRI KONDAL RAO KURMAYAGARI, H.NO.5 - 3 - 92, KUKATPALLY, HYDERABAD - 500072. 2) INCOME TAX OFFICER, WARD - 11(5), R.NO.1010, 10 TH FLOOR, SIGNATURE TOWERS, KONDAPUR , HYDERABAD - 084. 3) THE CIT(A) - 1 , HYDERABAD 4) THE PR. CIT - 5 , HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE