Harish Rawtani , Hyderabad V. Asst. Commissioner of Income Tax, Circle-14(1), Hyderabad

ITA 878/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6039 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 25-02-2021
• Assessment Year: misc
• Appeal Filed On: 24-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S RAMA RAO
• Keywords: FORM 26AS
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. NO. 878/HYD/2019 ASSESSMENT YEAR: 2009-10 HARISH RAWTANI, HYDERABAD [PAN: AEMPR9512G] VS ASST. COMMISSIONER OF INCOME TAX, CIRCLE-14(1), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI S.RAMA RAO, AR FOR REVENUE : SHRI SUNIL KUMAR PANDEY, DR DATE OF HEARING : 25-02-2021 DATE OF PRONOUNCEMENT : 21-04-2021 O R D E R PER S.S.GODARA, J.M. : THIS ASSESSEES APPEAL FOR AY.2009-10 ARISES FROM TH E CIT(A)-6, HYDERABADS ORDER DATED 05-03-2019 PASSED IN CASE NO.10295/2018-19/A2/CIT(A)-6, IN PROCEEDINGS U/S.15 4 OF THE INCOME TAX ACT, 1961 [IN SHORT, THE ACT]. ITA NO. 878/HYD/2019 :- 2 -: 2. THE ASSESSEE HAS RAISED THE FOLLOWING SUBSTANTIVE GROUNDS IN THE INSTANT APPEAL: 1) THE ORDER OF THE LEARNED COMMISSIONER OF INCOME -TAX (APPEALS) IS ERRONEOUS BOTH ON FACTS AND IN LAW. 2) THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) OUGHT TO HAVE CONSIDERED THE GROUNDS OF APPEAL WITH REGARD TO THE AMOUNTS ADDED OF RS.1,91,03,816/- AND RS.53,37,800/- AND DECIDED THE ISSUE ON MERITS. 3) THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) ERRED IN MERELY SETTING ASIDE THE ORDER PASSED U/ S 154 OF THE I.T. ACT TO THE FILE OF THE ASSESSING OFFICER. 4) THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) OUGHT TO HAVE DELETED THE ADDITION OF RS.1,91,03,816/- MADE AS TH E SAME WAS ALREADY ADMITTED BY THE APPELLANT WHILE FILING THE RETURN OF INCOME. 5) THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) OUGHT TO HAVE DELETED THE ADDITION ON ACCOUNT OF COMMISSION OF RS .53,37,800/- AS THE SAME IS NOT REFLECTED IN FORM 26AS. 6) ANY OTHER GROUND OR GROUNDS THAT MAY BE URGED AT THE TIME OF HEARING. 3. IT TRANSPIRES DURING THE COURSE OF HEARING THAT THE CIT(A)S LOWER APPELLATE ORDER UNDER CHALLENGE HAS B EEN PASSED EX-PARTE. 4. LEARNED DEPARTMENTAL REPRESENTATIVE INVITED OUR ATTENTION TO THE CIT(A)S ORDER IN PARA 4.1 THAT THE RELEV ANT NOTICE OF HEARING HAD BEEN DULY SENT ON THE REGISTERED E-MAIL ID. WE ARE OF THE OPINION THAT THE ASSESSEE CANNOT BE H ELD TO BE WILFULLY ABSENT IN THE LOWER APPELLATE PROCEEDING S ONLY BECAUSE OF A SINGLE DEFAULT AT HIS BEHEST. WE THEREFOR E RESTORE THE ASSESSEES INSTANT APPEAL BACK TO THE CIT(A) FOR HI S AFRESH ADJUDICATION. THE ASSESSEE OR HIS AUTHORISED REPRESE NTATIVE SHALL APPEAR BEFORE THE CIT(A) ON OR BEFORE 31-08-20 21 WITH ALL ITA NO. 878/HYD/2019 :- 3 -: THE RELEVANT DETAILED EVIDENCE TO BE FOLLOWED BY THREE EFFECTIVE OPPORTUNITIES OF HEARING; AT HIS OWN RISK AND RESPONS IBILITY. 5. THIS APPEAL OF ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST APRIL, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.G ODARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 21-04-2021 TNMM ITA NO. 878/HYD/2019 :- 4 -: COPY TO : 1.SHRI HARISH RAWTANI, D.NO.9 AND 10, SHOP NO.1, RO AD NO.1, BANJARA HILLS, HYDERABAD. 2.THE ASST.COMMISSIONER OF INCOME TAX, CIRCLE-14(1) , HYDERABAD. 3.CIT(APPEALS)-6, HYDERABAD. 4.PR.CIT-6, HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.