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

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ITA 2248/HYD/2018Status: DisposedITAT Hyderabad05 February 2021AY 2012-134 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged that the assessee did not cooperate with the CIT(A) despite multiple opportunities. However, in the interest of justice, the appeals were remitted back to the CIT(A) for de-novo consideration, with directions for verification of any additional evidence.

What were the facts?

The assessee's appeals were dismissed ex-parte by the CIT(A) without providing a proper opportunity to be heard. The assessee argued that additions were made without corroborative evidence and the CIT(A) also failed to provide a hearing.

What were the issues?

Whether the CIT(A) erred in dismissing the appeals ex-parte without affording a proper opportunity of being heard to the assessee.

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, CIT-DR
Hearing: 04/02/2021Pronounced: 05/02/2021

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. 10052, 10053, 10054 & 10055/2017-18, dated 30/07/2018 passed U/s. 143(3) r.w.s 153A and U/s. 250(6) of the Act for the AYs 2012-13, 2013-14, 2014-15 and 2015-16.

2.

The assessee has raised several grounds of appeal in his appeals.

3. At the outset, the Ld. AR submitted before us that the Ld. CIT (A) dismissed all the above appeals of the assessee ex-parte and failed to provide proper opportunity to the assessee of being heard. Ld. AR further submitted that for all the AYs under consideration, the Ld. A.O. has made additions without any corroborative evidences that are required for making additions. On appeal, the Ld. CIT(A) has also not provided proper opportunity to the assessee to pursue his case and to produce submissions along with evidence and dismissed the appeals ex-parte which is against the principles of natural justice. It was therefore pleaded that the matter may be remitted back to the file of the Ld. CIT(A) so that the assessee may be in a position to effectively pursue its appeals, otherwise great injustice will be inflicted on the assessee. The ld. DR vehemently argued that several opportunities were provided to the assessee by the Ld. CIT (A), however neither the assessee nor his Counsel appeared at the time of hearing. It was therefore submitted that the Ld. CIT (A) did not have any other option but to pass ex-parte order based on the material available on record. Therefore, the Ld. DR pleaded that the orders of the ld. CIT (A) for all the four AYs do not call for any interference.

4. After hearing both the sides and perusing the Orders of the Ld.CIT(A) it is apparent that the assessee has not cooperated before the Ld. CIT (A) at the time of hearing though the Ld. CIT (A) had provided several opportunities. Therefore, the submission of the Ld. AR is de-void of merits. 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.

5.

In the result, all the appeals of the assessee are allowed for statistical purposes as indicated herein above.

Pronounced in the open Court on the Fifth day of February, 2021.

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