Sri Muddana Ramanjaneya Swamy,Chilakaluripet, Visakhapatnam v. The ITO, Ward-2(1), Guntur

ITA 446/VIZ/2010 | 2007-2008
Pronouncement Date: 04-02-2011 | Result: Allowed

Appeal Details

RSA Number 44625314 RSA 2010
Assessee PAN AIEPM4878Q
Bench Visakhapatnam
Appeal Number ITA 446/VIZ/2010
Duration Of Justice 4 month(s) 28 day(s)
Appellant Sri Muddana Ramanjaneya Swamy,Chilakaluripet, Visakhapatnam
Respondent The ITO, Ward-2(1), Guntur
Appeal Type Income Tax Appeal
Pronouncement Date 04-02-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 04-02-2011
Date Of Final Hearing 31-01-2011
Next Hearing Date 31-01-2011
Assessment Year 2007-2008
Appeal Filed On 06-09-2010
Judgment Text
ITA 446/V/10 M R SWAMY CHILAKALURIPETA IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV JUDICIAL MEMBER AND SHRI BR BASKARAN ACCOUNTANT MEMBER ITA NO. 446 /V IZAG/ 20 10 ASSESSMENT YEAR : 2007 - 08 MUDDANA RAMANJANEY A SWAMY CHILAKALURIPETA ITO WARD - 2(1) GUNTUR (APPELLANT) VS. (RESPONDENT) PAN NO.AIEPM 4878Q APPELLANT BY: SHRI G.V.N. HARI CA RESPONDENT BY: SHRI D.S. SUNDER SINGH SR. DR ORDER PER SHRI S.K. YADAV JUDICIAL MEMBER : - THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) ON VARIOUS GROUNDS WHICH ARE AS UNDER: 1. THE CIT(A) HAD NOT GIVEN THE REASONABLE OPPORTUNITY OF HEARING IN SPITE OF THE APPELLANTS GENUINE REQUEST FOR ADJOURNMENT. 2. THE CIT(A) HAD WRONGLY CONCLUDED ABOUT THE H ISTORY OF THE APPELLANT BEFORE THE ASSESSING OFFICER BASED ON THE ASSESSMENT ORDER WITHOUT HEARING FROM APPELLANTS VERSION. 3. IN THE ASSESSMENT ORDER ITSELF THE ASSESSING OFFICER ADMITTED THAT THE ASSESSEE STATED THAT THE BOOKS WERE WITH COMMERCIAL TAX AUTH ORITIES. THIS ITSELF EVIDENT THAT THE ASSESSEE APPEARED BEFORE THE ASSESSING OFFICER. 4. THE CIT(A) HAD NOT CONSIDERED THE WRITTEN SUBMISSIONS OF THE APPELLANT THAT THE BOOKS OF ACCOUNT OF THE APPELLANT WERE AUDITED AND HENCE ADDITIONS WERE NOT WARRANTED. 5. TH E CIT(A) HAD NOT CONSIDERED OTHER GROUNDS OF APPEAL PREFERRED BY THE APPELLANT. 2. DURING THE COURSE OF HEARING OF THE APPEAL OUR ATTENTION WAS INVITED TO THE FACT THAT ASSESSEE IS VERY NON - COOPERATIVE WITH THE LOWER AUTHORITIES. HE NEITHER APPEARED BEF ORE THE A.O. NOR THE CIT(A) DESPITE VARIOUS OPPORTUNITIES AND BOTH THE LOWER AUTHORITIES WERE FORCED TO DISPOSE OF THE MATTER EX - PARTE. WHATEVER INFORMATION WAS SOUGHT BY THE A.O. THEY WERE ALSO NOT COMPLIED WITH. THE LD. D.R. FURTHER CONTENDED THAT THE CALLOUS ATTITUDE OF THE ASSESSEE SHOULD NOT BE APPROVED BY GIVING ONE MORE INNING TO HIM. IF THE MATTER IS SET ASIDE TO A.O. IT WOULD GIVE A WRONG SIGNAL TO THE PUBLIC AT LARGE. THE LD. COUNSEL FOR THE ASSESSEE HAS TRIED TO JUSTIFY HIS NON - APPEARANCE B EFORE THE LOWER AUTHORITIES. ITA 446/V/10 M R SWAMY CHILAKALURIPETA 2 3. WE HAVE ALSO EXAMINED THE ORDER OF THE LOWER AUTHORITIES IN THE LIGHT OF RIVAL SUBMISSIONS AND WE WERE OF THE VIEW THAT THERE SHOULD BE A PROPER ADJUDICATION OF THE ISSUE AFTER AFFORDING PROPER OPPORTUNITY OF BEING HEARD T O THE ASSESSEES. BUT SIDE BY SIDE WE DO NOT WANT TO GIVE A MESSAGE THAT THE TRIBUNAL ALL THE TIME WOULD PROVIDE OPPORTUNITY TO THE ASSESSEE EVEN THOUGH HE DID NOT COOPERATE WITH THE LOWER AUTHORITIES. WE THEREFORE OF THE VIEW THAT MATTER MAY BE REMITTED BACK TO THE A.O. FOR RE - ADJUDICATION BUT IT SHOULD BE SUBJECT TO PAYMENT OF COST SO THAT ASSESSEE MAY NOT REMAIN NON - COOPERATIVE. ACCORDINGLY WE SET ASIDE THE ORDER OF THE CIT(A) AND REMIT THE MATTER BACK TO THE A.O. WITH THE DIRECTION TO RE - ADJUDICATE THE ISSUE AFTER AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE SUBJECT TO PAYMENT OF COST OF RS.5 000/ - TO BE DEPOSITED IN THE ACCOUNT IN WHICH TRIBUNAL FEES ARE BEING DEPOSITED. WE HOWEVER DIRECT THE ASSESSEE ALSO TO EXTEND FULL CO - OPERATION T O THE REVENUE AUTHORITIES IN ADJUDICATION OF THE ISSUES. 4 . IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 4.2 .20 1 1 SD/ - SD/ - (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMB ER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM DATED 4 TH FEBRUARY 20 1 1 COPY TO 1 D.L.S.V. RAMANA BABU FCA POLINENI ASSOCIATES 47 - 1 - 119/1 GF 1 KONETI ENCLAVE 6 TH LINE DWARAKA NAGAR VISAKHAPATNAM - 530 016 2 ITO WARD - 2(1) GUNTUR 3 THE CI T GUNTUR 4 THE CIT (A) GUNTUR 5 THE DR ITAT VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM