MANSANI KRISHNA KISHORE,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

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ITA 1877/HYD/2018Status: DisposedITAT Hyderabad03 March 2021AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, following the principle of consistency and for proper verification of facts, remitted the present appeals back to the CIT(A) for de-novo consideration with similar directions as in the previous case.

What were the facts?

The assessee's appeals for AYs 2009-10, 2010-11, and 2011-12 were similar to previous appeals for AYs 2012-13 to 2015-16. The earlier appeals were remitted back to the CIT(A) for de-novo consideration due to being ex-parte orders.

What were the issues?

Whether the appeals should be remitted back to the CIT(A) for de-novo consideration based on similarity to previously remitted appeals and for proper verification of facts.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 153A,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCH “B”, HYDERABAD

Before: Smt. P. MADHAVI DEVI & SHRI A. MOHAN ALANKAMONY

For Appellant: Shri P. Murali Mohana Rao
For Respondent: Shri Y.V.S.T. Sai, DR
Hearing: 16/02/2021Pronounced: 03/03/2021

PER A. MOHAN ALANKAMONY, A.M:

1.

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 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. It 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 vehemently 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 assessee’s own case for the AYs 2012-13 to 2015-16, the Tribunal vide order dated 05/02/2021, wherein both the undersigned are the signatories of the order, had remitted all those 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 on record.”

4.

Though the present appeals are not arising out of ex-parte Orders by the Ld.CIT(A), however since the issues raised in the present appeals are also somewhat similar to the issues raised in the appeals which are remitted back to the file of the Ld.CIT(A) for de-novo consideration in the earlier instance, 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 the Third of March 2021.

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