Raghunandan Chowdarapu, Hyderabad, Hyderabad V. ITO, Ward 8(1), Hyderabad, Hyderabad

MA 83/HYD/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3449 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 21-08-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 14-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K GUPTA
• Keywords: Unexplained cash credit; Opportunity of being heard; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER M.A.NO.83/HYD/2015 ARISING OUT OF ITA.NO.1457/HYD/2014 - ASSESSMENT YEAR 2009-2010 MR. RAGHUNANDAN CHOWDARAPU, HYDERABAD. PAN AB JPC7438A VS. THE INCOME TAX OFFICER, WARD 8(1) HYDERABAD. (APPELLANT) (RESPONDENT) FOR ASSESSEE : MR. A. HARISH FOR REVENUE : MR. S.K. GUPTA DATE OF HEARING : 2 8 .0 8 .2015 DATE OF PRONOUNCEMENT : 28 .08.2015 ORDER PER P.M. JAGTAP, A.M. BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATE D 19.05.2015 PASSED EX-PARTE IN ITA.NO.1457/HYD/2014 DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSE CUTION, ON THE FOLLOWING GROUNDS : 1. THE APPLICANT HAD FILED INCOME TAX APPEAL FOR THE ASSESSMENT/EAR 2009-10 AND THE HON'BLE TRIBUNAL 'A' BENCH BY ITS ORDERS IN ITA NO. 1457/HYD/2014 DT.19.05.2015 WAS PLEASED TO DISMISS THE APPEAL, AS THE ASSESSEE APPLICANT DID NOT APPEAR ON 19.05.2015 FOR HEARING OF THE APPEAL. THE APPLICANT ASSESSEE W AS PREVENTED BY SUFFICIENT CAUSE IN NOT ATTENDING THE HON'BLE TRIBUNAL FOR HEARING ON 19.05.2015. THE 2 MA.NO.83/H/2015 IN ITA.NO.1457/HYD/2014 MR. RAGHUNANDAN CHOWDARAPU, HYDERABAD. APPLICANT'S FATHER SRI RADHAKISTAIAH IS A SENIOR CI TIZEN AND LEFT THE HOME IN THE YEAR 1990 AND RESIDING AT ASHRAM IN VARANASI, RENDERING SERVICES TO THE DEVOT EES VISITING VARANASI. THE APPLICANTS FATHER IS AGED 94 YEARS AND EVER SINCE ASSESSEES MOTHER PASSED AWAY I N THE YEAR 2010, HIS FATHER IS NOT KEEPING GOOD HEALT H. 2. THE APPLICANT-ASSESSEE THEREFORE HAD BEEN STAYING A ND LOOKING AFTER HIS FATHER AT VARANASI IN HIS ADVANCE D AGE WITH ATTENDANT AILMENTS SINCE 2012. THE ASSESSEE- APPLICANT SINCE WAS STAYING AT VARANASI, HE COULD N OT ATTEND INCOME TAX MATTERS AT HYDERABAD AND MORE PARTICULARLY DURING THE PERIOD WHEN THE APPEAL HEAR ING BEFORE THE HON'BLE TRIBUNAL WAS FIXED IN THE MONTH OF JANUARY TO MAY, 2015. CONSEQUENT TO ABOVE, THE HON'BLE TRIBUNAL HAD TO PASS EX-PARTY ORDER FOR NON - COMPLIANCE OF HEARING PROCEEDINGS. THE NOTICE OF HEARING OF THE APPEAL APPEARS TO HAVE BEEN SENT TO PREVIOUS RESIDENTIAL ADDRESS H.NO.8-3-976/69, JSR RESIDENCY, SHALIVAHAN NAGAR NEAR SRINAGAR COLONY, HYDERABAD AND THE ASSESSEE APPLICANT SINCE WAS STAYING WITH HIS FATHER AT VARANASI, HE COULD NOT C OMPLY THE HEARING NOTICES. DURING THE STAY OF THE APPLICA NT ASSESSEE AT VARANASI, IN LOOKING AFTER 94 YEARS AGE D FATHER, THE APPLICANT THUS WAS PREVENTED WITH SUFFI CIENT AND REASONABLE CAUSE IN NON APPEARANCE BEFORE THE HON'BLE TRIBUNAL WHICH RESULTED IN EX-PARTY ORDERS. 3. THE APPLICANT HAD DECLARED INCOME AT RS.3,09,710/- AND THE ASSESSING OFFICER MADE AN ADDITION UNDER UNEXPLAINED CREDITS AT RS.30.00 LAKHS AND DETERMINE D THE TAXABLE INCOME RS.33.09 LAKHS BY DISBELIEVING THREE CLIENTS WHOSE INVESTMENTS WERE PROCESSED FOR ACQUISITION OF THEIR SHARES IN THE OPEN MARKET. CONFIRMATIONS WERE FILED ON RECORD AND THE AO DID N OT INDICATE THE INSUFFICIENCY OF THE EVIDENCE DURING H EARING PROCEEDINGS AND THE APPLICANT WAS VISITED WITH SURP RISE WITH THE ABOVE ADDITION. 4. IN THE ABOVE FACTS AND CIRCUMSTANCES THERE WAS FAIL URE ON THE PART OF THE ASSESSEE APPLICANT IN COMPLYING THE HEARING NOTICE OF THE HON'BLE INCOME TAX APPELLATE TRIBUNAL AND THE ORDERS WERE PASSED EX-PARTY. THE ASSESSEE PRAYS IN THE EVENT THE APPLICANT IS NOT PROVIDED AN OPPORTUNITY OF BEING HEARD IN THE APPEA L PROCEEDINGS, HE WILL SUFFER UNDUE HARDSHIP. THE 3 MA.NO.83/H/2015 IN ITA.NO.1457/HYD/2014 MR. RAGHUNANDAN CHOWDARAPU, HYDERABAD. APPLICANT THEREFORE PRAYS THE HON'BLE TRIBUNAL MAY BE PLEASED TO ALLOW THE MISCELLANEOUS APPLICATION AND RESTORE THE APPEAL TO THE FILES FOR WHICH ACT OF KI NDNESS THE ASSESSEE REMAINS GRATEFUL FOREVER. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL ON RECORD. A FTER HAVING GONE THROUGH THE REASONS GIVEN BY THE ASSESS EE IN THE PRESENT APPLICATION FOR HIS NON-APPEARANCE ON 19.05.2015 BEFORE THE TRIBUNAL WHICH HAVE BEEN REIT ERATED BY THE LD. COUNSEL FOR THE ASSESSEE AT THE TIME OF HEARING BEFORE US, WE ARE SATISFIED THAT THERE WAS A SUFFIC IENT CAUSE FOR THE NON-APPEARANCE ON THE PART OF THE ASSESSEE ON 19.05.2015 WHEN HIS APPEAL WAS CALLED ON FOR HEARIN G. WE THEREFORE, RECALL THE EXPARTE ORDER DATED 19.05.201 5 PASSED BY THE TRIBUNAL KEEPING IN VIEW THE PROVISO TO RULE -24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTR Y IS DIRECTED TO POST THE SAME FOR HEARING ON 16.11.2015 AS ANNOUNCED IN THE OPEN COURT. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28.08.2015 SD/- SD/- (SAKTIJIT DEY) (P.M.JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED 28 TH AUGUST, 2015 VBP/- 4 MA.NO.83/H/2015 IN ITA.NO.1457/HYD/2014 MR. RAGHUNANDAN CHOWDARAPU, HYDERABAD. COPY TO 1. MR. RAGHUNANDAN CHOWDARAPU, H.NO.8 - 3 - 976/69, JSR RESIDENCY, SHALIVAHANA NAGAR, SRINAGAR COLONY, HYDERABAD 500 073. 2. THE INCOME TAX OFFICER, WARD - 8 ( 1 ), HYDERABAD. 3. CIT(A), VIJAYAWADA 4. CIT - II , HYDERABAD 5. D.R. ITAT A BENCH, HYDERABAD. 6. GUARD FILE