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Income Tax Appellate Tribunal, HYDERABAD BENCHES “B”, HYDERABAD
Before: SHRI RAMA KANTA PANDA & SHRI K.NARASIMHA CHARY
आदेश / ORDER PER K. NARASIMHA CHARY, J.M: Aggrieved by the order(s) dated 12/12/2022 passed by the learned Commissioner of Income Tax (Appeals)-11, Hyderabad, (“Ld. CIT(A)”), in the case of Kosaraju Mohan Rao (HUF) (“the assessee”) for the assessment years 2018-19 & 2019-20, assessee preferred these appeals.
At the outset, learned AR submitted that the assessee is a sick man and also that during the relevant period, he lost his wife and, therefore, could not be after his Chartered Accountant. Apart from that, he and his Chartered Accountant are not being acquainted with the procedure of on line summons/notice, could not prosecute his case diligently and given an opportunity, the assessee would appear before the authorities and conduct the case diligently. Learned AR further submitted that by getting the matter decided adversely, the assessee does not stand to gain and, therefore, the technical incompetency of the assessee and his Chartered Accountant may be condoned and the matter may be restored to the file of the learned Assessing Officer for fresh disposal and the assessee is ready to produce all the material before the learned Assessing Officer.
Per contra, learned DR vehemently opposed the prayer for granting another opportunity and submitted that the orders of the authorities below clearly show that sufficient opportunity had already been granted to the assessee.
We have gone through the record in the light of the submissions made on either side. Admittedly, the assessee is an individual with a total returned income of Rs. 4.3 lakhs and the entire addition is only to the tune of Rs. 8 lakhs. Further the medical certificates produced show that the assessee himself is not well and he also lost his wife, whose illness according to him troubled from conducting the case diligently. Now it is submitted on behalf of the assessee that given an opportunity, the assessee would conduct the case diligently, without seeking any adjournments. Having regard to the facts and circumstances of the case, we are of the considered opinion that giving an opportunity would meet the ends of justice.
With this view of the matter, we set aside the orders of the authorities below in both the cases and restore the issue to the file of learned Assessing Officer for fresh disposal, after giving an opportunity to the assessee.
In the result, both the appeals of the assessee are treated as allowed for statistical purposes. Order pronounced in the open court on this the 29th day of November, 2023.