Kondal Rao Kurmayagari , Hyderabad v. Income Tax Officer, Ward-11(5), Hyderabad

ITA 852/Hyd/2019 | 2009-2010
Pronouncement Date: 06-11-2019 | Result: Partly Allowed

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Appeal Details

RSA Number 85222514 RSA 2019
Assessee PAN AGWPK0763E
Bench Hyderabad
Appeal Number ITA 852/Hyd/2019
Duration Of Justice 5 month(s) 15 day(s)
Appellant Kondal Rao Kurmayagari , Hyderabad
Respondent Income Tax Officer, Ward-11(5), Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 06-11-2019
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted DB-A
Tribunal Order Date 06-11-2019
Last Hearing Date 06-11-2019
First Hearing Date 06-11-2019
Assessment Year 2009-2010
Appeal Filed On 22-05-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A - SMC HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER ITA NO. 852 /HYD/20 19 ASSESSMENT YEAR: 20 09 - 10 SRI KONDAL RAO KURMAYAGARI HYDERABAD. PAN: AGWPK 0763 E VS. INCOME TAX OFFICER WARD - 11(5) HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SRI MOOKAMBIKEYAN S - 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) - 1 HYDERABAD IN APPEAL NO.0115/2016 - 17/ITO WARD - 11(5)/CIT(A) - 1/HYD/2018 - 19 DATED 12/3/2019 PASSED U/S. 144 R.W.S 147 & U/S. 250(6) OF THE ACT FOR THE A.Y. 2009 - 10. 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 APPELLATE DECISION OF THE CIT(A) IS IN VIOLATION OF PRINCIPLES OF NATURAL JUSTICE INASMUCH AS THE ASSESSEE WAS NOT AFFORDED PROPER OPPORTU NITY OF HEARING INASMUCH AS THE NOTICE OF HEARING SAID TO HAVE BEEN SENT BY E - MAIL WAS NOT RECEIVED BY THE ASSESSEE. 2 3. THE CIT(A) OUGHT TO HAVE DECIDED THE APPEAL ON MERITS AS THE ADDITIONS OF RS. 10 00 000/ - MADE WAS EX - PARTE EVEN WITHOUT EXAMINING THE MATERIAL AVAILABLE ON RECORD. 4. THE APPELLANT CRAVE LEAVE TO ADD OR AMEND OR ALTER ANY OF THE GROUNDS AT THE TIME OF HEARING OF THE APPEAL. 3. AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER CONSIDERING THE ISSUES INVOLVED I N THE APPEAL AND THE EX - PARTE ORDER PASSED BY THE LD. CIT(A) INLIMINE AND NOT ON MERITS I AM OF THE CONSIDERED VIEW THAT THE MATTER IS REQUIRED TO BE REMITTED BACK TO THE FILE OF LD. CIT(A) FOR DECIDING THE APPEAL ON MERITS. 4 . FURTHER ON PERUSING THE ORDER OF THE LD. CIT (A) IT IS APPARENT THAT THE LD. CIT (A) HAD POSTED THE CASE ON SEVERAL OCCASIONS IE. 22/5/2017 05/07/2017 25/09/2017 24/10/2017 04/12/2017 07/03/2018 30/08/2018 05/09/2018 AND FINALLY ON 11/03/2019 . HOWEVER NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE ABOVE - MENTIONED DATES OF HEARING. THEREFORE THE LD. CIT (A) WAS LEFT WITH NO OTHER OPTION EXCEPT TO ADJUDICATE THE APPEAL EX - PARTE. IT IS FURTHER OBSERVED THAT THERE WAS NO COMPLIANCE BEFORE THE LD. A.O. ALSO. HOWEVER IN MY CONSIDERED VIEW THE LD. CIT(A) OUGHT TO HAVE DISPOSED OFF THE APPEAL ON MERITS BASED ON THE MATERIALS ON RECORD. IN THIS SITUATION CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE I HEREBY REM IT THE MATTER BACK TO THE FILE OF LD. CIT 3 (A) 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. CI T (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 APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREINABOVE. 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) SRI KONDAL RAO KURMAYAGARI H.NO.5 - 3 - 92 KUKATPALLY HYDERABAD - 500072. 2) INCOME TAX OFFICER WARD - 11(5) R.NO.1010 10 TH FLOOR SIGNATURE TOWERS KONDAPUR HYDERABAD - 084. 3) THE CIT(A) - 1 HYDERABAD 4) THE PR. CIT - 5 HYDERABAD 5) THE DR ITAT HYDERABAD 6) GUARD FILE