Jayapal Majjiga , Warangal v. Income Tax Officer, Ward-4, Warangal

ITA 534/Hyd/2019 | 2014-2015
Pronouncement Date: 06-11-2019 | Result: Partly Allowed

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Appeal Details

RSA Number 53422514 RSA 2019
Assessee PAN BCPPM1262A
Bench Hyderabad
Appeal Number ITA 534/Hyd/2019
Duration Of Justice 6 month(s) 21 day(s)
Appellant Jayapal Majjiga , Warangal
Respondent Income Tax Officer, Ward-4, Warangal
Appeal Type Income Tax Appeal
Pronouncement Date 06-11-2019
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted DB-B
Tribunal Order Date 06-11-2019
Date Of Final Hearing 06-11-2019
Next Hearing Date 06-11-2019
Last Hearing Date 30-08-2019
First Hearing Date 27-06-2019
Assessment Year 2014-2015
Appeal Filed On 15-04-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B - SMC HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER ITA NO.534/HYD/2019 ASSESSMENT YEAR: 2014 - 15 JAYAPAL MAJJIGA WARANGAL. PAN: BCPPM 1262 A VS. INCOME TAX OFFICER WARD - 4 WARANGAL. (APPELLANT) (RESPONDENT) ASSESSEE BY: SMT. S. SANDHYA REVENUE BY: SRI A.S. SANT DR DATE OF HEARING: 06/11/2019 DATE OF PRONOUNCEMENT: 06 /11/2019 ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 3 HYDERABAD IN APPEAL NO. 0437/ITO - 4/WGL/CIT(A) - 3/2017 - 18 DATED 11/01/2019 PASSED U/S. 143(3) R.W.S U/S. 250(6) OF THE ACT FOR THE A.Y. 201 4 - 15 . 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS IN HIS APPEAL: - 1. THE ORDER OF THE LD. CIT (A) IS ERRONEOUS BOTH ON FACTS AND IN LAW. 2. THE LD. CIT(A) OUGHT TO HAVE PROVIDED FURTHER OPPORTUNITY TO THE APPELLANT. 3. THE LD. CIT(A) OUGHT TO HAVE CONDONED THE DELAY IN FILING THE APPEAL ELECTRONICALLY. 2 4. THE LD. CIT(A) OUGHT TO HAVE DECIDED THE MA TTER ON MERITS AS THE ONLY ISSUED INVOLVED IN THE APPEAL IS ESTIMATION OF INCOME FROM TRADING IN LIQUOR. 5. THE LD. CIT(A) OUGHT TO HAVE DIRECTED THE A.O. TO ESTIMATE THE INCOME AT 3% AS HELD BY THE HONBLE ITAT HYDERABAD IN SIMILAR CASES. 6. ANY OTHER GROUND THAT MAY BE URGED AT THE TIME OF HEARING. 3. AT THE OUTSET THE LD. AR BRIEFLY NARRATED THE FACTS OF THE CASE AND SUBMITTED THAT THE LD. CIT (A) HAS PASSED EX - PARTE ORDER WITHOUT PROVIDING AN OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. LD. AR FURTHER SUBMITTED THAT THERE WAS A DELAY IN FILING THE APPEAL ELECTRONICALLY BEFORE THE FIRST APPELLATE AUTHORITY BECAUSE THE ASSESSEE BEING AN ILLITERATE HE RELIED UPON A CHARTERED ACCOUNTANT WHO DELAYED IN FILING THE APPEAL BEFORE THE CIT(A) AND THE DELAY WAS NOT CONDONED BY THE LD. CIT(A). IT WAS THEREFORE PLEADED THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF THE LD CIT (A) IN ORDER TO PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE TO PURSUE THE APPEAL . LD. DR ON THE OTHER HAND VEHEMENTLY OPPOSED TO THE SUBMISSIONS OF THE LD. AR AND ARGUED THAT SEVERAL OPPORTUNITIES HAD BEEN PROVIDED TO THE ASSESSEE HOWEVER ON THE GIVEN DATES OF HEARING NEITHER THE ASSESSEE NOR HIS REPRESENTATIVE APPEARED BEFORE THE LD. CIT (A). IT WAS FURTHER SUBMITTED THAT THE LD. CIT (A) HAD NO OTHER OPTION BUT TO PASS EX - PARTE ORDER BASED ON THE MATERIALS AVAILABLE ON RECORD. HENCE IT WAS PLEADED THAT THE ORDER 3 PASSED BY THE LD. CIT(A) IS IN ORDER AND APPEAL OF THE ASSESSEE MAY BE DISMISSED. 4 . I HAVE HEARD THE RIV AL SUBMISSIONS AND CAREFULLY PERUSED THE MATERIALS ON RECORD. ON EXAMINING THE FACTS OF THE CASE I FIND MERIT IN THE SUBMISSIONS OF THE LD. DR. THE LD. CIT (A) HAD POSTED THE CASE ON FOUR OCCASIONS I.E. 17/09/2018 16/10/2018 20/11/2018 AND FINALLY ON 08/01/2019 . HOWEVER NONE APPEARED ON BEHALF OF THE ASSESSEE BEFORE THE CIT(A) ON THE ABOVE DATES OF HEARING. THEREFORE THE LD. CIT (A) WAS LEFT WITH NO OTHER OPTION EXCEPT TO ADJUDICATE THE APPEAL EX - PARTE. IN THIS SITUATION I DO NOT FIND MUCH STREN GTH IN THE ARGUMENTS ADVANCED BY THE LD. AR. HOWEVER CONSIDERING THE PRAYER OF THE LD. AR IN THE INTEREST OF JUSTICE I HEREBY REMIT THE MATTER BACK TO THE FILE OF LD. CIT (A) WITH DIRECTIONS TO CONDONE THE DELAY IN FILING THE APPEAL IN ORDER TO CONSIDER THE APPEAL AFRESH ON MERITS BY PROVIDING ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. AT THE SAME BREATH I ALSO HEREBY CAUTION THE ASSESSEE TO PROMPTLY CO - OPERATE BEFORE THE LD. CIT (A) IN THE PROCEEDINGS FAILING WHICH THE LD. CIT (A) SHALL BE AT LIBERTY TO PASS APPROPRIATE ORDER IN ACCORDANCE WITH LAW AND MERITS BASED ON THE MATERIALS ON THE RECORD. IT IS ORDERED ACCORDINGLY. 5 . IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREINABOVE. 4 PRONOUNCED IN THE OPEN COURT ON 06 TH NOVEMBER 2019. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD DATED: 06 TH NOVEMBER 2019 OKK COPY TO: - 1) JAYAPAL MAJJIGA 20124 BLOCK - 2 ONTIMAMIDIPALLY WARADHANAPET WARANGAL 506310. 2) INCOME TAX OFFICER WARD - 4 AAYAKAR BHAVAN STATION ROAD WARANGAL. 3) THE CIT(A) - 3 HYDERABAD 4) THE PR. CIT - 3 HYDERABAD 5) THE DR ITAT HYDERABAD 6) GUARD FILE