Ravinder Nanneboina , Warangal V. Income Tax Officer, Ward-2, Warangal

ITA 940/Hyd/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4186 (ITAT-HYDERABAD)
• Duration Of Justice: 10 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 05-03-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 11-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M NARMADA
• Keywords: Set aside
• Section: 143(3); 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE V. DURGA RAO, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO. 940/HYD/2018 ASSESSMENT YEAR: 2014 - 15 RAVINDER NANNEBOINA, WARANGAL. PAN: AHLPN 1206 F VS. INCOME TAX OFFICER, WARD - 2, WARANGAL. (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI K.C. DEVDAS REVENUE BY: SMT. M. NARMADA, DR DATE OF HEARING: 05/03/2019 DATE OF PRONOUNCEMENT: 13 /03/2019 ORDER PER V. DURGA RAO, J.M.: THIS APPEAL IS FILED BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2014 - 15 AGAINST THE ORDER OF THE CIT(A) - 3, HYDERABAD ON 22/02/2018. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE, AN INDIVIDUAL, FILED ITS RETURN OF INCOME FOR THE ASSESSMENT YEAR 2014 - 15 ON 15/11/2015 DECLARING TOTAL INCOME OF RS. 3,38,507/ - . DURING THE ASSESSMENT PROCEEDINGS, CONSIDERING THE ASSESSEES FAILURE TO FURNISH ANY EVIDENCE / EXPLANATION FOR THE SOURCES OF THE CASH DEPOSITS IN BANK, A.O. MADE ADDITION OF RS. 21,80,00/ - ON ACCOUNT O F UNEXPLAINED MONEY IN BANK 2 ACCOUNT AND BROUGHT IT TO TAX AND DETERMINED THE ASSESSED INCOME AT RS. 25,23,763/ - . 3. AGGRIEVED, ASSESSEE FILED AN APPEAL MANNUALLY , BEFORE THE CIT(A). THE CIT(A), OBSERVING THAT THE ASSESSEE IS REQUIRED TO FILE THE APPEA L ELECTRONICALLY, HAS DISMISSED THE SAME IN LIMINE . 4. AGAINST THE SAID ORDER, THE ASSESSEE IS IN APPEAL BEFORE US BY RAISING THE FOLLOWING GROUNDS OF APPEAL: - 1. THE ORDER OF THE HONBLE CIT(A) IS ERRONEOUS INLAW AS WELL AS FACTS OF THE CASE. 2. THE HON BLE CIT(A) OUGHT TO HAVE TAKEN INTO CONSIDERATION THE FACT THAT THE APPELLANT E - FILED THE APPEAL ON 10/02/2017 AND THEREFORE, THE OBSERVATION THAT THE ASSESSEE DID NOT E - FILE THE APPEAL WAS WITHOUT ANY BASIS AND THEREFORE, THE ORDER OF THE HONBLE CIT(A) I S LIABLE TO BE SET ASIDE. 3. THE HONBLE CIT(A) OUGHT TO HAVE ALLOWED AN OPPORTUNITY TO THE ASSESSEE BEFORE MAKING THE OBSERVATION THAT THE ASSESSEE DID NOT E - FILE THE APPEAL AS THE ASSESSEE ALREADY E - FILED THE APPEAL ON 10/902/2017 AND IN THE ABSENCE OF A NY OPPORTUNITY THE ORDER OF THE HONBLE CIT(A) IS LIABLE TO BE SET ASIDE. 4. WITHOUT PREJUDICE TO THE DECISION WITH REGARD TO E - FILING OF APPEAL, THE HONBLE CIT(A) OUGHT TO HAVE ADJUDICATED VARIOUS GROUNDS RAISED IN APPEAL ON MERITS. 5. THE LEARNED COUNSEL FOR THE ASSESSEE , FILED BEFORE US THE ORDER OF THE CIT(A) - 3, HYDERABAD PASSED U/S 154 OF THE ACT AND SUBMITTED THAT THE FACT OF FILING THE APPEAL MANUALLY AS WELL AS ELECTRONICALLY WAS BROUGHT TO THE NOTICE OF CIT(A) - 3, HYDERABAD AND FILED A PETITION U/S 154 OF THE ACT REQUESTING THE LEARNED CIT(A) TO RECTIFY THE MISTAKE APPARENT FROM RECORD AND SUBSEQUENTLY THE ORDER WAS PASSED ON 31/08/2019 AND ADJUDICATED THE APPEAL ON MERITS. THEREFORE, HE 3 PRAYED TO TAKE ON RECORD THE ORDER PASSED BY TH E CIT(A) U/S 154 OF THE ACT AND PASS NECESSARY ORDERS THAT MAY DEEM FIT. 6. AFTER HEARING BOTH THE PARTIES AND ON PERUSAL OF THE ORDER OF THE A.O. AND BOTH THE ORDERS OF THE CIT(A) [ (I) ORDER DATED 27/02/2018 PASSED U/S 143(3) R.W.S 144 AND (II) ORDER DATE D 31/08/2018 PASSED U/S 154 OF THE ACT ] , WE ARE OF THE CONSIDERED OPINION THAT SINCE THE GROUNDS OF APPEAL RAISED BEFORE US ARE EMANATING FROM THE CIT(A)S ORDER AND NOT FROM THE ORDER SUBSEQUENTLY PASSED U/S 154 OF THE A CT, THE APPEAL FILED BY THE ASSESSEE IS NOT MAINTAINABLE AND WE DISMISS THE SAME AS INFRUCTUOUS. 7. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED AS INFRUCTUOUS. PRONOUNCED IN THE OPEN COURT ON 13 TH MARCH, 2019. SD/ - SD/ - (S. RIFAUR RAHMAN) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 13 TH MARCH , 2019 OKK COPY TO: - 1) B. NARSING RAO & CO., CHARTERED ACCOUNTANTS, PLOT NO.554, ROAD NO.92, JUBILEE HILLS, HYDERABAD 96. 2) ITO, WARD - 2 , HYDERABAD. 3) THE CIT(A) - 3 , HYDERABAD 4) THE PR. CIT - 3 , HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE