ITO, Ward-4(2), Hyderabad, Hyderabad V. Late Bomma Danaiah, Rep by LR B Laxmaiah(son), Hyd, Hyderabad

MA 81/HYD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5205 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-01-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 17-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 MA.NO.81/HYD/2016 IN ITA.NO.1705/HYD/2014 LATE SRI B. DANAIAH REP.BY L.R. SRI B. LAXMAIAH, HY DERABAD. IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A.NO.81/HYD/2016 ARISING OUT OF ITA.NO.1705/HYD/2014 ASSESSMENT YEAR 2006-2007 THE INCOME TAX OFFICER WARD-4(2), HYDERABAD. VS. LATE SRI BOMMA DANAIAH REP. BY L.R. SRI B. LAXMAIAH (SON) HYDERABAD. PAN AHPB0054E (APPLICANT) (RESPONDENT) FOR REVENUE : SRI A. SITARAMA RAO FOR ASSESSEE : SRI K.C. DEVDAS DATE OF HEARING : 06.01.2017 DATE OF PRONOUNCEMENT : 06.01.2017 ORDER PER D. MANMOHAN, V.P. BY THIS APPLICATION, THE REVENUE SEEKS RECALL OF THE ORDER DATED 08.06.2016 FOR THE REASONS IN THE MISCELLANEOUS APPLICATION. 2. AT THE OUTSET, IT MAY BE NOTICED THAT THE APPEAL WAS FI LED BY THE REVENUE ON 05.11.2014 WHEREIN SRI B. DANAIAH WAS SHOWN AS RESPONDENT. IN THE MONTH OF MARCH, 2015, IT HAS COME TO THE NOTICE OF THE BENCH THAT SRI B. DANAIAH PASSED AWAY AND THEREFORE , THE APPELLANT/REVENUE WAS DIRECTED TO BRING THE L.R. ON R ECORD SO AS TO ENABLE THEM TO PROSECUTE THE MATTER. HOWEVER, EVEN AFTER SEVERAL ADJOURNMENTS L.R. WAS NOT BROUGHT ON RECORD. THERE ARE ALSO OTHER 2 MA.NO.81/HYD/2016 IN ITA.NO.1705/HYD/2014 LATE SRI B. DANAIAH REP.BY L.R. SRI B. LAXMAIAH, HY DERABAD. LAPSES SUCH AS THE NATURE OF GROUNDS APPROVED BY THE COMMISSIONER ETC. APART FROM THAT NO EVIDENCE WHATSOEVER WAS FILED ON MERITS TO CONTRADICT THE FINDINGS OF THE LD. CIT(A). IT DESERVES TO BE NOTICED THAT ON MERITS THE LD. CIT(A) OBSERVED THAT THE A.O. HAD NOT B ROUGHT ANYTHING ON RECORD TO FIND THE DEFECTS IN THE EVIDENCE SUBMITTED BY THE ASSESSEE AND IN PARTICULAR OBSERVED AS UNDER : I ALSO FIND FORCE IN THE CONTENTION OF THE APPELLA NT IN PARA 11.3 THAT WHEN THE ASSESSEE DISCLOSED OPENING CAPITAL BALANCE OF RS.45,00,026 AS ON 01.04.2005 IN THE RETURN FOR A.Y . 2006-07 AND CLAIMED THAT THIS REPRESENTED ACCUMULATED BALANCE O F INCOME OVER DECADES MAINLY FROM AGRICULTURE AND FROM OTHER NON- AGRICULTURAL BUSINESS, THE A.O. WAS FREE TO EXAMINE THIS CLAIM B Y REOPENING ASSESSMENT FOR ASSESSMENT YEARS PRIOR TO A.Y. 2006- 07, BUT THE A.O. HAD NOT TAKEN ANY SUCH ACTION WHICH MEANS THAT HE HAS ACCEPTED CLOSING BALANCE AS ON 31.03.2005 AND THE A .O. WAS NOT JUSTIFIED IN ADDING OPENING BALANCE FOR A.Y. 06-07. 3. APART FROM THAT DETAILED FACTUAL FINDINGS ARE RECORD ED ON SEVERAL OTHER CONNECTED ISSUES. UNDER THESE CIRCUMSTAN CES, IT IS THE DUTY OF THE REVENUE TO PLACE SOME MATERIAL BEFORE THE TRIBUNAL TO CONTRADICT THE FINDINGS OF THE LD. CIT(A) BEFORE CHALLE NGING THE ORDER PASSED BY THE LD. CIT(A). SINCE NO SUCH MATERIAL WAS PLACED EVEN AFTER 2 YEARS FROM THE DATE OF FILING OF THE APPEAL, THE SMC BENCH DISMISSED THE APPEAL FILED BY THE REVENUE ON ALL THE COUNTS I.E., (A) NOT BRINGING L.R. ON RECORD (B) PROPER AUTHORISATION OF THE COMMISS IONER WAS NOT PLACED SPECIFYING THE GROUNDS AND (C) NO MATERIAL WAS PLACED TO CONTRADICT THE FINDINGS OF THE LD. CIT(A). 4. NOW THE REVENUE SEEKS TO FILE M.A. BY MENTIONING THE NAME OF THE L.R. AS RESPONDENT. THE APPEAL WAS DISPOSED OF ON 08.06.2016 WHEREAS THE L.R. WAS STATED TO BE BROUGHT ON RECORD ON 2 5.10.2016. WHAT HAS TO BE LOOKED INTO IS THE DATE ON WHICH THE APPE AL WAS DISPOSED BY THE TRIBUNAL TO VERIFY AS TO WHETHER THE SAID ORDER CONTAINS ANY 3 MA.NO.81/HYD/2016 IN ITA.NO.1705/HYD/2014 LATE SRI B. DANAIAH REP.BY L.R. SRI B. LAXMAIAH, HY DERABAD. MISTAKE APPARENT FROM RECORD. SINCE THE REVENUE COULD NOT POINT OUT ANY MISTAKE APPARENT FROM RECORD IN THE APPEAL ORDER, WE DO NOT FIND ANY FORCE IN THE CONTENTION OF THE REVENUE. UNDER THESE CIRCUMSTANCES, THE M.A. FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 06.01.2017. SD/- SD/- (B. RAMAKOTAIAH) (D.MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT HYDERABAD, DATED 06 TH JANUARY, 2016 VBP/- COPY TO 1. THE INCOME TAX OFFICER, WARD-4(2), HYDERABAD. 2. LATE SRI BOMMA DANAIAH, REP. BY L.R. SRI B. LAXM AIAH (SON), PLOT NO.3, BLOCK-16, HIG-II, BAGHLINGAMPALLY, HYDERABAD. 3. CIT(A)-V, HYDERABAD. 4. CIT-IV, HYDERABAD 5. D.R. ITAT A BENCH, HYDERABAD 6. GUARD FILE.