Dr B. Ameernder Reddy, Hyderabad V. ACIT, Central Circle 1, Hyderabad

MA 229/HYD/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5910 (ITAT-HYDERABAD)
• Duration Of Justice: 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-12-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 09-11-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K E SUNIL BABU
• Assessee Lawyers: S RAMA RAO
• Keywords: Opportunity of being heard; Block assessment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI N.R.S.GANESAN, JUDICIAL MEMBER AND SHRI AKBER BASHA, ACCOUNTANT MEMBER MISC. APPLN. NO IN CROSS- OBJECTION NO. IN IT(SS)A. NO. BLOCK PERIOD APPLICANT RESPONDENT (1) (2) (3) (4) (5) 224/HYD/2010 25/HYD/2005 (IN IT(SS)A NO. 21/HYD/2005) SMT.B.KIRAN REDDY, HYDERABAD. (PAN ADDPB 0516 C) 225/HYD/2010 26/HYD/2005 (IN IT(SS)A NO. 22/HYD/2005) SMT.K.V.RANGA REDDY, HYDERABAD. ( GIR NO.R-716) 226/HYD/2010 27/HYD/2005 (IN IT(SS)A NO. 23/HYD/2005) DR.K.ANURADHA REDDY, HYDERABAD. (PAN AEOPK 6949 N) 227/HYD/2010 28/HYD/2005(IN IT(SS)A NO. 24/HYD/05) K.JITENDRA REDDY, HYDERABAD. (PAN ADDPB 0516 C) 228/HYD/2010 29/HYD/05 (IN IT(SS)A NO. 25/HYD/05) ASST YEARS 1990-91 TO 1999- 2000 AND FROM 1ST 1.4.1999 TO 18.11.19 99 -DO- -DO- -DO- K.RAGHUVEER REDDY, HYDERABAD. (PAN ADFPK 1672 E) ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- -I, HYDERABAD. -DO- -DO- -DO- -DO- M.A.NO.224/HYD/2010 (IN C.O.NO.25/HYD/2005 IN IT(SS)A NO.21 /HYD/2005) AND 11 OTHERS SMT.B.KIRAN REDDY & 11 OTHERS, HYD. 2 MISC. APPLN. NO IN CROSS- OBJECTION NO. IN IT(SS)A. NO. BLOCK PERIOD APPLICANT RESPONDENT (1) (2) (3) (4) (5) 229/HYD/2010 30/HYD/2005 (IN IT(SS)A NO. 26/HYD/2005) DR. B.AMARENDER REDDY, HYDERABAD. (PAN AEKPB 6063 N) 230/HYD/2010 31/HYD/2005 (IN IT(SS)A NO. 28/HYD/2005) DR. SADHANA REDDY, HYDERABAD. (PAN AEKPB 6063 N) 231/HYD/2010 32/HYD/2005 (IN IT(SS)A NO. 29/HYD/2005) SHRI K.LAKSHMA REDDY, HYDERABAD. (PAN AHXPK 8944 R) 232HYD/2010 33/HYD/2005 (IN IT(SS)A NO. 30/HYD/2005) SMT. D.LAKSHMI REDDY, HYDERABAD. (PAN AEVPD 9331 H ) 233/HYD/2010 35/HYD/2005 (IN IT(SS)A NO. 32/HYD/2005) ASST YEARS 1990-91 TO 1999- 2000 AND FROM 1.4.1999 TO 18.11.99 -DO- -DO- -DO- -DO- SHRI K.MADHUSUDHANA REDDY, HYDERABAD. (GIR NO. MN-711) ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-I, HYDERABAD. -DO- -DO- -DO- -DO- M.A.NO.224/HYD/2010 (IN C.O.NO.25/HYD/2005 IN IT(SS)A NO.21 /HYD/2005) AND 11 OTHERS SMT.B.KIRAN REDDY & 11 OTHERS, HYD. 3 MISC. APPLN. NO IN CROSS- OBJECTION NO. IN IT(SS)A. NO. BLOCK PERIOD APPLICANT RESPONDENT (1) (2) (3) (4) (5) 234/HYD/2010 36/HYD/2005 (IN IT(SS)A NO. 33/HYD/2005) DR.K.KALPANA REDDY, HYDERABAD. (PAN AAVPK 5008Q) 235/HYD/2010 45/HYD/2005 (IN IT(SS)A NO. 27/HYD/2005) ASST YEARS 1990-91 TO 1999- 2000 AND FROM 1.4.1999 TO 18.11.99 -DO- DR.K.NARASIMHA REDDY, HYDERABAD. (GIR NO. N-709) ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-I, HYDERABAD. -DO- APPLICANTS BY : SHRI S.RAMA RAO. RESPONDENT BY : SHRI K.E.SUNIL BABU O R D E R PER BENCH: BY THESE TWELVE APPLICATIONS UNDER S.254(2) OF THE I NCOME-TAX AT, THE APPLICANT-ASSESSEES SEEK RECTIFICATION/RECALL OF THE CON SOLIDATED ORDER OF THIS TRIBUNAL DATED 31ST MARCH, 2009 INSOFAR AS IT RELATES TO THE CROSS-OBJECTIONS OF THE ASSESSEES BEING C.O.NOS.25 TO 33, 35, 36 AND 45/HYD/2 005 IN THE APPEALS OF THE REVENUE, BEING IT(SS)A NOS.21 TO 30 AND 32 A ND 33/HYD/2005, ON THE GROUND CERTAIN MISTAKES APPARENT FROM RECORD HAVE CREPT INTO THE SAME. M.A.NO.224/HYD/2010 (IN C.O.NO.25/HYD/2005 IN IT(SS)A NO.21 /HYD/2005) AND 11 OTHERS SMT.B.KIRAN REDDY & 11 OTHERS, HYD. 4 2. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE ORDER OF THE TRIBUNAL DATED 31ST MACH, 2009 IN THE LIGHT OF T HE CONTENTIONS OF THE PARTIES IN THE PRESENT MISCELLANEOUS APPLICATIONS AND OTHE R MATERIAL ON RECORD. WE FIND THAT IN THE CONTEXT OF THE CROSS OBJECTIONS OF T HE ASSESSEES, THIS TRIBUNAL VIDE PARA 13 OF ITS ORDER DATED 31.3.2009, PARTLY ACCEPTING THE CONTENTIONS OF THE ASSESSEES AND OBSERVING THAT WHILE SEARCH IN THESE CASES HAS TAKEN PLACE ON 18.11.1999, IT IS ONLY THE INCOMES RELAT ABLE TO THE ASSESSMENT YEARS FOR WHICH THE DUE DATE FOR THE FILING OF THE RE TURN WAS NOT OVER BY THE DATE OF SEARCH, THAT ARE BEYOND THE SCOPE OF THE UNDISCL OSED INCOME TO BE ASSESSED IN A BLOCK ASSESSMENT, SET ASIDE THE ORDERS OF THE C IT(A) AND RESTORED THE MATTERS TO THE FILE OF THE ASSESSING OFFICER , WITH A DIRECTION TO BRING TO TAX ONLY THAT PART OF THE UNDISCLOSED INCOME R ELATABLE TO THE ASSESSMENT YEARS FOR WHICH DUE DATE FOR FILING THE RETUR N WAS OVER BY THE DATE OF SEARCH, VIZ. 18.11.1999. THE TRIBUNAL ALSO DIRECTED THE ASSESSING OFFICER TO RECOMPUTE THE UNDISCLOSED INCOME OF THE ASSESSEES FOR THE BLO CK PERIOD, AFTER GIVING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. BY THE ELABORATE ARGUMENTS URGED IN THESE APPLICATIONS, THE ASSESSEES CONTEND THAT THERE WAS AN ERROR IN THE ORDER OF THE TRIBUNAL IN AS MUCH AS TH E TRIBUNAL HAS NOT DIRECTED THE ASSESSING OFFICER TO EXAMINE THE OTHER ISSUES FOR THE P URPOSE OF DETERMINING WHETHER THE AMOUNTS ASSESSED IN VARIOUS ASSESSM ENT YEARS COMPRISED IN THE BLOCK PERIOD, CAN BE TERMED AS UNDISCLOS ED INCOME OR NOT. WE DO NOT FIND ANY PATENT OR OBVIOUS MISTAKE APPARENT FR OM RECORD IN THE ORDER OF THE TRIBUNAL, INASMUCH AS THE TRIBUNAL, OBSERVING TH AT IT IS ONLY INCOMES RELATABLE TO THE ASSESSMENT YEARS, THE DUE DATES FOR FILI NG THE RETURNS OF WHICH HAVE EXPIRED BY THE DATE OF SEARCH, WHICH CONSTITUTE UN DISCLOSED INCOME, HAS RESTORED THE MATTERS TO THE FILE OF THE ASSESSING OFFICER GIVING SPECIFIC DIRECTIONS TO RE-DETERMINE THE UNDISCLOSED INCOME IN THE LIGHT OF THE ABOVE OBSERVATION. HAVING DONE SO, THE TRIBUNAL HAS NOT GONE INTO THE ME RITS OF THE VARIOUS ISSUES RAISED BY THE ASSESSEE IN THE GROUNDS WITH REGARD TO INDI VIDUAL ITEMS OF INCOME M.A.NO.224/HYD/2010 (IN C.O.NO.25/HYD/2005 IN IT(SS)A NO.21 /HYD/2005) AND 11 OTHERS SMT.B.KIRAN REDDY & 11 OTHERS, HYD. 5 ASSESSED IN THE BLOCK ASSESSMENTS AND HAS NOT GIVEN ANY DIRECTI ONS SPECIFICALLY IN RELATION TO SUCH ISSUES/ADDITIONS. IN THE CIRCUMSTANCES, THOUGH THERE IS NO MISTAKE APPARENT FROM RECORD IN THE ORDER OF THE TRI BUNAL, CONSIDERING THE CONTENTIONS AND APPREHENSIONS OF THE ASSESSEES, IN ABUNDANT PRECAUTION, WE WOULD LIKE TO DIRECT THE ASSESSING OFFICER TO RE-DETERMI NE THE UNDISCLOSED INCOMES OF THE ASSESSEES FOR THE BLOCK PERIOD, IN ACCORDANCE WITH LAW, BY SUITABLY MODIFYING PARA-13 OUR ORDER DATED 31.3.2009 . ACCORDINGLY, WE MODIFY THE LAST SENTENCE OF PARA 13 OF OUR ORDER DATED 31.3.2 009, WHICH, AFTER MODIFICATION SHOULD BE READ AS FOLLOWS- '13. .. HE MAY RE-COMPUTE THE UNDISCLOSED INCO ME OF THE ASSESSEES FOR THE BLOCK PERIOD ACCORDINGLY IN A CCORDANCE WITH LAW, AFTER GIVING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEES.' 3. IN THE RESULT, SUBJECT TO THE ABOVE MODIFICATION T O THE ORDER DATED 31.3.2009, ALL THE MISCELLANEOUS APPLICATIONS OF THE ASSESSE ES ARE REJECTED. ORDER PRONOUNCED IN THE COURT ON 03.12.2010 SD/- SD/- (N.R.S.GANESAN) (AKBER BASHA) JUDICIAL MEMBER. ACCOUNTANT MEMBER. DT/- 3RD DECEMBER, 2010. M.A.NO.224/HYD/2010 (IN C.O.NO.25/HYD/2005 IN IT(SS)A NO.21 /HYD/2005) AND 11 OTHERS SMT.B.KIRAN REDDY & 11 OTHERS, HYD. 6 COPY FORWARDED TO: 1. SMT. B.KIRAN REDDY, SHRI S.RAMA RAO, ADVOCATE, FL AT NO.103, H.NO.3-6-542/4, INDIRADEVI NILAYAM, STREET NO.7, HIMAYATNAGAR, HYDERABAD-500 029. 2. SMT. K.V.RANGA REDDY, HYDERABAD. DO- 3. DR.K.ANURADHA REDDY, HYDERABAD -DO- 4. SHRI K.JITENDRA REDDY, HYDERABAD. DO- 5. SHRI K.RAGHUVEER REDDY, HYDERABAD. DO- 6. DR.AMARENDER REDDY, HYDERABAD. DO- 7. DR.K.NARASIMHA REDDY, HYDERABAD. DO- 8. DR.K.SADHANA REDDY, HYDERABAD. DO- 9. SHRI K.LAKSHMA REDDY, HYDERABAD. DO- 10. SMT.D.LAKSHMI REDDY, -DO- 12. SHRI K.MADHUSUDHANA REDDY, HYDERABAD. DO- 13. DR.K.KALPANA REDDY, HYDERABAD. DO- 14. ASSTT. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-I, HYDERABAD. 15. COMMISSIONER OF INCOME-TAX(A), GUNTUR. 16. CIT(A) AP-III, HYDERABAD. 17. THE D.R., ITAT, HYDERABAD. B.V.S.