Mansani Krishna Kishore, Hyderabad v. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

ITA 1876/Hyd/2018 | 2009-2010
Pronouncement Date: 03-03-2021 | Result: Partly Allowed

Appeal Details

RSA Number 187622514 RSA 2018
Assessee PAN AERPM4919B
Bench Hyderabad
Appeal Number ITA 1876/Hyd/2018
Duration Of Justice 2 year(s) 5 month(s) 18 day(s)
Appellant Mansani Krishna Kishore, Hyderabad
Respondent Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 03-03-2021
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted DB-B
Tribunal Order Date 03-03-2021
Date Of Final Hearing 04-02-2021
Next Hearing Date 04-02-2021
Last Hearing Date 06-01-2020
First Hearing Date 16-01-2019
Assessment Year 2009-2010
Appeal Filed On 14-09-2018
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SMT. P. MADHAVI DEVI JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER ITA NOS. 1876 1877 & 1878/HYD/208 AYS:2009 - 10 2010 - 11 & 2011 - 12 MANSANI KRISHNA KISHORE HYDERABAD. PAN: AERPM 4919 B VS. ACIT CENTRAL CIRCLE - 2(3) HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI P. MURALI MOHANA RAO REVENUE BY: SHRI Y.V.S.T. SAI DR DATE OF HEARING: 16/02/2021 DATE OF PRONOUNCEMENT: 03 /0 3 /2021 ORDER PER A. MOHAN ALANKAMONY A.M: ALL THESE APPEALS ARE FILED BY THE ASSESSEE AGAINST THE ORDERS OF THE LD. CIT(A) - 12 HYDERABAD IN APPEAL NOS. 10049 10050 & 10051/2017 - 18 DATED 01/06/2018 PASSED U/S. 143(3) R.W.S 153A AND U/S. 250(6) OF THE ACT FOR THE AYS 2009 - 10 2010 - 11 AND 2011 - 12 RESPECTIVELY. 2 . AT THE OUTSET LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED BEFORE US THAT THE CORE ISSUES RAISED IN THE INSTANT APPEALS OF THE ASSESSEE ARE 2 SIMILAR TO THAT OF THE GROUNDS RAISED BY THE ASSESSEE IN HIS APPEALS FOR THE A.Y. 2012 - 13 TO 2015 - 16 (ITA NOS. 2248 TO 2251/HYD/2018) WHICH WERE REMITTED BACK TO THE FILE OF THE LD.AO FOR DE - NOVO CONSIDERATION BY THE TRIBUNAL VIDE ITS ORDER DATED 05/02/2021. I T WAS THEREFORE REQUESTED THAT THE PRESENT APPEALS OF THE ASSESSEE MAY ALSO BE REMITTED BACK TO THE FILE OF THE LD. CIT(A) WITH IDENTICAL DIRECTIONS. ON THE OTHER HAND LD. DR VEH EMENTLY OPPOSED TO THE SUBMISSIONS OF THE LD. AR AND RELIED ON THE ORDERS OF THE LD. REVENUE AUTHORITIES. 3 . WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY PERUSED THE MATERIALS ON RECORD. IN THE ASSESSEES OWN CASE FOR THE AYS 2012 - 1 3 TO 2015 - 16 THE TRIBUNAL VIDE ORDER DATED 05/02/2021 WHEREIN BOTH THE UNDERSIGNED ARE THE SIGNATORIES OF THE ORDER HAD REMITTED ALL TH OSE APPEALS BACK TO THE FILE OF THE LD. CIT(A) FOR DE - NOVO CONSIDERATION BECAUSE THEY WERE EX - PARTE ORDERS. IN THE CONCLUDING PARA OF THE ORDER THE TRIBUNAL HAD OBSERVED AS UNDER: - 4 ..HOWEVER CONSIDERING THE NATURE OF ADDITION IN THE INTEREST OF JUSTICE WE HEREBY REMIT ALL THE APPEALS BACK TO THE FILE OF LD. CIT(A) FOR DE - NOVO CONSIDERATION. NEEDLESS TO MENTION THAT IF THE ASSESSEE PRODUCE ANY ADDITIONAL EVIDENCE THE SAME SHALL BE VERIFIED BY OBTAINING A REMAND REPORT FROM THE LD.AO AND THEREAFTER PASS APPROPRIATE ORDERS IN ACCORDANCE WITH LAW AND MERIT AFTER PROVIDING PROPER OPPORTUNITY OF BEING HEARD. AT THE SAME BREATH WE ALSO DIRECT THE ASSESSEE AND ITS COUNSEL TO PROMPTLY COOPERATE BEFORE THE LD. REVENUE AUTHORITIES IN THEIR PROCEEDINGS FAILING WHICH THE LD. REVENUE AUTHORITIES SHALL BE AT LIBERTY TO COMPLETE THE PROCEEDINGS BASED ON THE MATERIALS O N RECORD. 3 4 . THOUGH THE PRESENT APPEALS ARE NOT ARISING OUT OF EX - PARTE ORDERS BY THE LD.CIT(A) HOWEVER S INCE THE ISSUES RAISED IN THE PRESENT APPEALS ARE ALSO SOMEW HAT SIMILAR TO THE ISSUES RAISED IN THE APPEALS WHICH ARE REMITTED BACK TO THE FILE OF THE L D.CIT(A) FOR DE - NOVO CONSIDERATION IN THE EARLIER IN STANCE IN ORDER TO FOLLOW THE PRINCIPLES OF CONSISTENCY AND FOR PROPER VERIFICATIONS OF THE FACTS IN ALL THESE CASES IN THE INTEREST OF JUSTICE WE HEREBY REMIT BACK ALL THE INSTANT THREE APPEALS OF THE ASSESSEE ALSO TO THE FILE OF THE LD. CIT(A) WITH SIMILAR DIRECTION. 5 . IN THE RESULT ALL THE THREE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREIN ABOVE. PRONOUNCED IN THE OPEN COURT ON T HE THIRD OF MARCH 2021. SD/ - SD/ - ( SMT. P. MADHAVI DEVI ) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD DATED: 03 RD MARCH 2021. OKK COPY TO: - 1) MANSANI KRISHNA KISHORE C/O. P. MURALI & CO. CHARTERED ACCOUNTANTS 6 - 3 - 655/2/3 1 ST FLOOR SOMAJIGUDA HYDERABAD - 82. 2) ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 2(3) HYDERABAD. 3) THE CIT(A) - 12 HYDERABAD . 4) THE PR. CIT (CENTRAL) HYDERABAD. 5) THE DR ITAT HYDERABAD 6) GUARD FILE