Karanam Maruthiram Mulakaledu , Bengaluru V. Income Tax Officer, Ward-2, Hindupur

MA 36/Hyd/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4673 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Hyderabad
• Next Hearing Date: 20-09-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 10-08-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N SRIKANTH
• Keywords: Rectification of order
• Section: 254(2)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH SMC , HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.A. NO. 36/HYD/2020 (IN ITA NO. 1450 /HYD/20 19 ) ASSESSMENT YEAR: 20 11 - 12 SHRI KARANAM MARUTHIRAM MULAKALEDU, KIRIKERA, HINDUPUR MANDAL, ANANTAPUR DISTRICT, ANDHRA PRADESH 515211. PAN: ABIPM 9315 R VS. INCOME TAX OFFICER, WARD - 2, HINDUPUR 515201. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SRI N. SRIKANTH, DR DATE OF HEARING: 20/0 9 / 2021 DATE OF PRONOUNCEMENT: 2 1 /09/2021 ORDER PER A. MOHAN ALANKAMONY, AM.: THIS MA IS FILED BY THE ASSESSEE ON 14/08/2020 DIRECTED AGAINST THE ORDER OF THE TRIBUNAL DATED 24/06/2020 IN ITA NO. 1450/HYD/2019 FOR THE AY 2011 - 12. 2. THE ASSESSEE HAS MADE THE FOLLOWING SUBMISSION IN HIS MISCELLANEOUS APPLICATION : I SUBMIT THAT THE HONBLE ITAT SMC BENCH, HYDERABAD HAS PASSED AN ORDER DATED 24/06/2020 IN APPEAL NO. 1450/HYD/2019 IN MY CASE. IT WAS RECEIVED BY ME ON 13/07/2020. 2 I REQUEST ED THE HONBLE PRESIDENT OF ITAT TO TRANSFER MY APPEAL FROM HYDERABAD BENCHES TO BANGALORE BENCHES VIDE MY PETITION DATED 09/12/2019 (COPY ENCLOSED). THE HYDERABAD BENCH POSTED THE MATTER TO 16/01/2020 FOR CONSIDERING THE REQUEST FOR TRANSFER VIDE NOTICE DATED 13/12/2019 (COPY ENCLOSED). AFTERWARDS I DID NOT RECEIVE ANY COMMUNICATION EITHER FROM THE HONBLE PRESIDENT OR HONBLE ITAT HYDERABAD REGARDING THE TRANSFER. I WAS EXPECTING THE ABOVE COMMUNICATION FROM EITHER OF THEM. IN THE MEANWHILE, I RECEIVE D YOUR ORDER DATED 24/06/2020. I HUMBLY AND RESPECTFULLY BRING TO YOUR KIND NOTICE THE FOLLOWING: THE SAID ORDER CONTAINS BELOW MENTIONED SEVERAL MISTAKES BOTH OF FACTS AND LAW REQUIRING RECTIFICATION. (1) NO NOTICE OF HEARING FROM THE ITAT, HYDERABAD POSTIN G THE APPEAL TO 02/03/2020 WAS SERVED ON ME. HENCE KINDLY MENTION THE DATE OF NOTICE AND DATE OF SERVICE ON ME IN THE ORDER. HENCE, I COULD NOT APPEAR BEFORE YOUR HONOUR. (2) IN THE ORDER YOUR HONOUR HAD OBSERVED THAT I DID NOT APPEAR BEFORE THE CIT(A). PER HAPS YOU HOUR MIGHT HAVE BEEN CARRIED AWAY BY THE BLANKS LEFT INT EH CAUSE TITLE PORTION OF THE ORDER OF THE CIT(A) AGAINST COLUMNS DATES OF HEARING AND PRESENT FOR THE APPELLANT. IT IS FACTUALLY INCORRECT. MY COUNSEL SRI K. ZABI - UR - RAHAMAN, TAXATION A DVOCATE, WHO FILED HIS AUTHORISATION AND I APPEARED BEFORE HIM TWICE IN KURNOOL AND HYDERABAD AND FILED WRITTEN SUBMISSIONS ON 15/02/2019. COPY OF THE RECEIPT OF THE SAME BY THE OFFICE OF THE CIT(A) SHOWING DATE OF RECEIPT IS FILED HEREWITH. (3) HOWEVER, THE CIT(A) DID NOT INCORPORATE IN HIS ORDER AS TO THE DATE OF HEARING AND AS TO WHO APPEARED BEFORE HIM. (4) YOUR HONOUR HAS OBSERVED THAT THE CIT(A) HAS PASSED EX - PARTE ORDER BASED ON THE WRITTEN SUBMISSIONS FILED BY THE ASSESSEE. YOUR HONOUR HAS NOT MENTIONED IN YOUR ORDER AS TO HOW THE CIT(A) DEALT WITH THE WRITTEN SUBMISSIONS EXCEPT SIMPLY MENTIONING THAT HE HAS PASSED THE ORDER BASED ON THE WRITTEN SUBMISSIONS FILED BY THE ASSESSEE. (5) FORTUNATELY, YOUR HONOUR HAD THE BENEFIT OF HAVING COPY OF THE S AID WRITTEN SUBMISSIONS IN YOUR FILE. PLEASE SEE PARAGRAPH 2 OF THE GROUNDS OF APPEAL FILED BEFORE THE ITAT. APPARENTLY, YOUR HONOUR HAS NOT SEEN THE CONTENTS OF THE SAID WRITTEN SUBMISSIONS BEFORE MAKING SUCH OBSERVATIONS. (6) THE CIT(A) CONVENIENTLY OMITT ED TO DEAL WITH THE PARAGRAPHS 4,5 AND 6 OF THE WRITTEN SUBMISSIONS. YET YOUR HONOUR STATED THAT THE CIT(A) HAS PASSED THE ORDER AFTER CONSIDERING THE WRITTEN SUBMISSIONS OF THE ASSESSEE. IN FACT, THE CIT(A) HAS NOT AT ALL CONSIDERED ALL THE POINTS IN AL L THE PARAGRAPHS CONTAINED IN THE WRITTEN SUBMISSIONS. (7) YOUR HONOUR IN THE LAST PARA OF PARAGRAPHS 3 OBSERVED AS AT THE SAME BREATH, I ALSO HEREBY CAUTION THE ASSESSEE TO PROMPTLY COOPERATE BEFORE THE LD. CIT(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. 3 YOUR HONOURS ABOVE OBSERVATION GIVES AN IMPRESSION THAT I HAD NOT COOPERATED WITH THE LD. CIT(A). IN F ACT, I FULLY COOPERATED WITH HIM BY APPEARING BEFORE HIM. IN THE CIRCUMSTANCES, I REQUEST YOUR HONOUR TO KINDLY EXPUNGE THE SENTENCES AND MAKE APPROPRIATE CORRECTIONS IN YOUR HONOURS ORDER BY PASSING RECTIFICATION ORDER U/S. 254(2) OF THE INCOME TAX ACT, 1961 FOR WHICH FAVOUR I SHALL BE HIGHLY OBLIGED AND GRATEFUL. 3. THOUGH THE ASSESSEE HAS FILED THE MA ON 14/08/2020 , NO ONE WAS PRESENT ON THE FOLLOWING DATES OF HEARING: - (I) 0 5/ 0 2/2021 (II) 19/03/ 2021 (III) 26/03/2021 (IV) 30/04/2021 (V) 11/06/2021 (VI) 16/07/2021 (VII ) 03 /09/2021 3.1. EVEN ON 20/09/2021 , THE ASSESSEE FAILED TO APPEAR BEFORE THE TRIBUNAL. IN THIS SITUATION, THE AVER MENT MADE BY THE ASSESSEE IN HIS MISCELLANEOUS PETITION IS DEVOID OF MERITS. MOREOVER, THE TRIBUNAL IN ITS ORDER DATED 24/06/2020 HAS ONLY REMITTED THE APPEAL BACK TO THE FILE OF LD. CIT (A) FOR DE - NOVO CONSIDERATION. CONSIDERING THESE FACTS AND SITUATION OF THE CASE , I DO NOT FIND ANY REASON TO EXPUNGE ANY SENTENCE IN THE ORDER OF THE TRIBUNAL DATED 24/06/2020. HENCE THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE SUFFERS FROM MERIT. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DISMISSED. 4 PRONOUNCED IN THE OPEN COURT ON THE 21 ST SEPTEMBER, 2021. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 21 ST SEPTEMBER, 2021. OKK COPY TO: - 1) (I) SRI KARANAM MARUTHIRAM MULAKALEDU, FLAT NO.207, SRI SAI ENCLAVE, CENTRAL JAIL ROAD, KESAVANAHALLI, SARJAPUR MAIN ROAD, BENGALURU 560035. (II) M.K. MARUTHI RAM, NO.106, SREENIDHI PARADISE, OWNERS COURT LAYOUT EAST, NEXT TO NANDHINI BOOTH ROAD, K ASAVANAHALLI, CENTRAL JAIL ROAD, BENGALURU - 560035. 2) INCOME TAX OFFICER, WARD - 2, HINDUPUR 515 201. 3) THE CIT(A) , KURNOOL. 4) THE PR. CIT , KURNOOL. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE