D. Rajesh, Hyderabad v. ITO, Hyderabad

ITA 477/HYD/2010 | 2005-2006
Pronouncement Date: 31-10-2013 | Result: Partly Allowed

Appeal Details

RSA Number 47722514 RSA 2010
Assessee PAN AJRPD1900E
Bench Hyderabad
Appeal Number ITA 477/HYD/2010
Duration Of Justice 3 year(s) 7 month(s) 1 day(s)
Appellant D. Rajesh, Hyderabad
Respondent ITO, Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 31-10-2013
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted B
Tribunal Order Date 31-10-2013
Date Of Final Hearing 25-05-2011
Next Hearing Date 25-05-2011
Assessment Year 2005-2006
Appeal Filed On 29-03-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B HYDERABAD BEFORE SHRI CHANDRA POOJARI ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY JUDICIAL MEMBER ITA NO.477/HYD/2010 (ASSESSMENT YEAR 2005 - 06) SHRI D.RAJESH HYDERABAD ( PAN AJRPD 1900 E ) V/S INCOME TAX OFFICER WARD 6(4) HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PAWAN KUMAR RESPONDENT BY : SMT. SUMAN MALLIKA DR DATE OF HEARING 31.10.2013 DATE OF PRONOUNCEMENT 31.10.2013 O R D E R PER SAKTIJIT DEY JUDICIAL MEMBER: TH IS APPEAL BY THE AS SESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME - TAX(APPEALS) TIRUPATI DATED 22.1.2010 FOR THE ASSESSMENT YEAR 2005 - 06. 2. THOUGH ASSESSEE HAS RAISED AS MANY AS TEN GROUNDS IN THIS APPEAL . WHILE GROUNDS NO.1 AND 10 ARE GENERAL AND D O NOT CALL FOR SEPARATE ADJUDICATION FIRST EFFECTIVE GRIEVANCE OF THE ASSESSEE COVERED BY GROUNDS AGAINST SL.NOS.2 TO 7 IS WITH REGARD TO THE JUSTIFICATION FOR THE ASSESSING OFFICER TO PASS THE IMPUGNED ASSESSMENT ORDER UNDER S.144 OF THE ACT AND THE CO RRECTNESS OF THE ACTION OF THE CIT(A) IN UPHOLDING THE ACTION OF THE ASSESSING OFFICER BY DISBELIEVING THE PLEA OF THE ASSESSEE WITH REGARD TO NON - SERVICES OF NOTICES OF THE DEPARTMENT ON THE ASSESSEE. AT THE TIME OF HEARING THE LEARNED COUNSEL DID NOT P RESS FOR THESE GROUNDS. THESE GROUNDS ARE ACCORDINGLY REJECTED AS NOT PRESSED. ITA NO. 477/HY D/ 1 0 SHRI D.RAJ E SH H YDERABAD 2 3. THE ONLY OTHER EFFECTIVE GRIEVANCE OF THE ASSESSEE IN THIS APPEAL COVERED BY GROUND NO.8 AND 9 IS AGAINST ADDITION UNDER S.69 OF THE ACT MADE BY THE ASSESSING OFFICER IN RESPECT OF ASSESSEES DEPOSITS IN THE BANK ACCOUNT TREATING THE SAME AS UNEXPLAINED. 4. WE HEARD BOTH SIDES AND PERUSED THE IMPUGNED ORDERS OF THE LOWER AUTHORITIES AND OTHER MATERIAL AVAILABLE ON RECORD. DURING THE COURSE OF HEARING BEFORE U S THE LEARNED COUNSEL FOR THE ASSESSEE PLEADED FOR ONE MORE REASONABLE OPPORTUNITY BEING GIVEN TO THE ASSESSEE TO SUBSTANTIATE ITS CLAIM WITH REGARD TO THE BANK DEPOSITS IN QUESTION DISBELIEVING WHICH ADDITION UNDER S.69 OF THE ACT HAS BEEN MADE BY THE ASSESSING OFFICER. CONSIDERING TOTALITY OF FACTS AND CIRCUMSTANCES OF THE CASE AND THE FACT THAT THE IMPUGN E D ASSESSMENT IN THIS CASE HAS BEEN MADE EX - PARTE UNDER S.144 OF THE ACT AND THE PLEA OF THE LEARNED COUNSEL THAT THE ASSESSEE WILL APPEAR BEFOR E THE ASSESSING OFFICER AND COOPERATE IN FINALIZING THE PROCEEDINGS WE ARE INCLINED TO TAKE A LENIENT VIEW OF THE MATTER AND SET ASIDE IMPUGNED ORDER OF THE CIT(A) WITH REGARD TO THE ADDITION UNDER S.69 OF THE ACT AND REMIT THE MATTER TO THE FILE OF THE ASSESSING OFFICER FOR FRESH CONSIDERATION. THE ASSESSING OFFICE R IS DIRECTED TO EXAMINE THE MATTER AFRESH AFTER GIVING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE AND REDECIDE THE ISSUE IN ACCORDANCE WITH LAW. ASSESSEE IS ALSO DIRECTED TO FURNISH THE DETAILS AS MAY BE CALLED FOR BY THE ASSESSING OFFICER AND TH E REQUISITE EVIDENCE TO SUBSTANTIATE ITS CASE AND COOPERATE WITH THE DEPARTMENT IN THE EARLY FINALIZATION OF THE ASSESSMENT. WE DIRECT ACCORDINGLY. 5 . IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ITA NO. 477/HY D/ 1 0 SHRI D.RAJ E SH H YDERABAD 3 ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION OF HEARING ON 31.10.2013 SD/ - SD/ - (CHANDRA POOJARI ) ( SAKTIJIT DEY ) ACCOUNTANT MEMBER. JUDICIAL MEMBER. D T/ - 31 ST OCTOBER 201 3 COPY FORWARDED TO: 1. SHRI D.RAJESH C/O. M/S. DEVA & CO. CHARTERED ACCOUNTANTS FLAT NO.303 5 - 9 - 42/2 GANDHI MEDICAL COLLEGE .HYDERABAD 2. INCOME TAX OFFICER CIRCLE 6(4) HYDERABAD 3. 4. 5. COMMISSIONER OF INCOME - TAX(APPEALS) TIRUPATI COMMISSIONER OF INCOME - TAX 3 H YDERABAD DEPARTMENTAL REPRESENTATIVE ITAT HYDERABAD B.V.S.