Smt Inti Venkata Surya Kanya Kumari, Tanuku V. The ITO, Ward-1, Tanuku

ITA 92/VIZ/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 50286 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 14-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: D KOMALI KRISHNA
• Keywords: Opportunity of being heard
• Section: 142(1)

Judgement Text

ITA NO92/VIZ/2011 SMT. I.V.S.K. KUMARI, TANUKU. 1 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO. 92 /VIZAG/ 20 11 ASSESSMENT YEAR : 2007 - 08 SMT. INTI VENKATA S URYA KANYA KUMARI TANUKU VS. ITO WARD - 1 TANUKU (APPELLANT) (RESPONDENT) PAN NO.ABDPI 1663H APPELLANT BY: SMT. D. KOMALI KRISHNA, SR.DR RESPONDENT BY: SHRI G.V.N. HARI, CA ORDER PER SHRI S.K. YADAV, JUDICIAL MEMBER:- THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) CONFIRMING THE ADDITION ON ACCOUNT OF LONG T ERM CAPITAL GAIN MADE BY THE ASSESSING OFFICER. DURING THE COURSE OF HEARIN G OUR ATTENTION WAS INVITED TO THE FACTS THAT THE ASSESSEE IS NOT REGULARLY ASS ESSED TO TAX AND IT SOLD AWAY HER HOUSE SITUATED IN 377 SQ.YDS. AT SAJJAPURAM, TA NUKU, WEST GODAVARI DIST. A NOTICE U/S 142(1) WAS ISSUED CALLING UPON FOR RET URN OF INCOME. ON RECEIPT OF NOTICE, THE ASSESSEE WAS ADVISED TO FIRST OBTAIN THE PAN NO. BEFORE FILING THE RETURN. ACCORDINGLY, SHE APPLIED FOR THE PAN N O. AND DID NOT FILE THE RETURNS DURING THE TIME PRESCRIBED IN THE NOTICE IS SUED U/S 142(1) OF THE ACT. MEANWHILE, THE PENALTY NOTICE U/S 271(1)(B) WAS ALS O ISSUED AND THE ASSESSEE REQUESTED THE ASSESSING OFFICER FOR TIME A S HER SPINE WAS INJURED ON 25.7.2008 WHEN SHE FELL DOWN IN BATH ROOM AND HER D OCTOR ADVISED FOR 6 MONTHS BED REST. THEREFORE, SHE COULD NOT MEET THE REQUIREMENTS OF THE ASSESSING OFFICER. THE ASSESSING OFFICER PASSED TH E EX-PARTE ORDER AND COMPUTED THE LONG TERM CAPITAL GAIN AT RS.12,51,893 /-. 2. THE APPEAL WAS PREFERRED BEFORE THE CIT(A) BUT T HE ASSESSEE DID NOT FIND FAVOUR WITH HIM. NOW THE ASSESSEE IS BEFORE U S WITH THE SUBMISSIONS THAT THE ASSESSEES CASE WAS EXAMINED WITHOUT AFFOR DING A PROPER ITA NO92/VIZ/2011 SMT. I.V.S.K. KUMARI, TANUKU. 2 OPPORTUNITY OF BEING HEARD TO THE ASSESSEES. THERE FORE, THE MATTER MAY BE SENT BACK TO THE ASSESSING OFFICER FOR RE-ADJUDICAT ION OF THE IMPUGNED ISSUE. 3. THE LD. D.R. STRONGLY OPPOSED THE CONTENTIONS OF THE ASSESSEE WITH THE SUBMISSIONS THAT SHE DID NOT COOPERATE THE A.O. MOREOVER, THE INCOME TAX MATTERS WERE LOOKED AFTER BY HER HUSBAND. THE ASSESSEE IS HOUSE WIFE AND SHE IS DEPENDENT UPON HER HUSBAND FOR ALL LEGAL & TAXATION MATTERS. THEREFORE, THE MATTER COULD HAVE BEEN PURSUED BY HE R HUSBAND BEFORE THE ASSESSING OFFICER. 4. HAVING HEARD THE RIVAL SUBMISSIONS AND FROM CARE FUL PERUSAL OF RECORD, WE FIND THAT NO DOUBT THE ASSESSMENT WAS FRAMED WIT HOUT OBTAINING THE COMPLETE RELEVANT EVIDENCE FROM THE ASSESSING THOUG H IT WAS ON ACCOUNT OF NON-COOPERATION OF THE ASSESSEES. BUT IN ANY CASE THE PHYSICAL CONDITIONS OF THE ASSESSEES COULD HAVE BEEN TAKEN INTO ACCOUNT WH ILE PROCEEDING EX-PARTE AGAINST HER. NOW THE ASSESSEE IS READY TO PLACE AL L RELEVANT EVIDENCE BEFORE THE ASSESSING OFFICER AND WE ARE OF THE VIEW THAT I N THE INTEREST OF JUSTICE, ONE MORE OPPORTUNITY SHOULD BE AFFORDED TO THE ASSE SSEES. WE ACCORDINGLY SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THE M ATTER TO THE FILE OF THE A.O. WITH A DIRECTION RE-ADJUDICATE THE ISSUE OF LONG TE RM CAPITAL GAINS AFRESH IN THE LIGHT OF EVIDENCE FURNISHED BY THE ASSESSEE AFT ER AFFORDING A PROPER OPPORTUNITY OF BEING HEARD TO HER. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 24-6-2011. SD/- SD/- (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 24-06-2011 ITA NO92/VIZ/2011 SMT. I.V.S.K. KUMARI, TANUKU. 3 COPY TO 1 SMT. INTI VENKATA SURYA KANYA KUMARI, W/O SRI NAGESWARA RAO, D.NO.24-22-2/1, SAJJAPURAM, TANUKU, W.G. DIST. 2 ITO WARD - 1, TANUKU 3 THE CI T, RAJAHMUNDRY 4 THE CIT (A) , RAJAHMUNDRY 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM