RAMA KANDUKURI,ADILABAD vs. ACIT, CENTRAL CIRCLE-3(3), HYDERABAD

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ITA 153/HYD/2023Status: DisposedITAT Hyderabad28 April 2023AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CIT(A) passed an ex-parte order after the assessee failed to appear despite multiple opportunities. To ensure justice, the Tribunal restored the issue to the CIT(A) for one last opportunity to the assessee.

What were the facts?

The assessee, a doctor, filed her return of income, and a survey was conducted. The Assessing Officer made additions to her income, which were confirmed by the CIT(A) in an ex-parte order due to the assessee's non-appearance. The assessee appealed this order.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order without granting further opportunities to the assessee to present her case.

Which sections of the Income-tax Act were involved?

Section 133A,Section 143(3),Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘A‘ Bench, Hyderabad

Before: Shri R.K. Panda & Shri K. Narasimha Chary

For Respondent: Shri KPRR Murthy, CIT(DR)
Hearing: 26/04/2023Pronounced: 28/04/2023

आयकर अपील�य अ�धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri K. Narasimha Chary, Judicial Member Assessment Year:2020-21 Smt. Rama Kandukuri Vs. ACIT Adilabad Central Circle 3(3) PAN: ABHPK6188P Hyderabad (Appellant) (Respondent) Assessee by: N O N E Revenue by: Shri KPRR Murthy, CIT(DR) Date of hearing: 26/04/2023 Date of pronouncement: 28/04/2023 ORDER Per R.K. Panda, A.M This appeal filed by the assessee is directed against the ex-parte order dated 31.01.2023 of the learned CIT (A)-11, Hyderabad relating to A.Y.2020-21.

2.

Although a number of grounds have been raised by the assessee, however, these all relate to the ex-parte order of the CIT (A) in confirming the various additions made by the Assessing Officer.

3.

Facts of the case, in brief, are that the assessee is a doctor by profession. She filed her return of income on 9.1.2021 u/s 139(1) of the Act declaring total income of Rs.1,01,93,360/-.

ITA 153 of 2023 Rama Kandukuri A survey operation u/s 133A of the I.T. Act was conducted in the case of the assessee on 11.02.2020. The case was selected for scrutiny and statutory notices u/s 143(2) & 142(1) were issued and served on the assessee to which the AR of the assessee appeared before the Assessing Officer and filed the requisite details from time to time. The Assessing Officer completed the assessment u/s 143(3) of the Act on 14.03.2022 determining the total income of the assessee at Rs.1,33,03,357/- wherein he made addition of Rs.30,90,000/- as unexplained cash credit u/s 115BBE of the Act and Rs.20,000/- being difference in cash balance.

3.1 Since the assessee did not appear before the CIT (A) despite number of opportunities granted, the learned CIT (A) in the ex-parte order passed by him dismissed the appeal filed by the assessee and thereby sustained the additions made by the Assessing Officer.

4.

At the time of hearing, none appeared on behalf of the assessee despite service of notice. However, considering the fact that the CIT (A) passed an ex-parte order, therefore, the appeal was heard on the basis of material available on record and after hearing the learned DR.

5.

A perusal of the order of the CIT (A) shows that he has granted number of opportunities to the assessee. However, the assessee was seeking adjournment after adjournment and there was no compliance by the assessee for which the learned CIT (A) rejected the adjournment application last filed on 5.1.2023 and passed the order on 31.1.2023. Considering the totality of the facts of the case and in the interest of justice, we deem it proper Page 2 of 3

ITA 153 of 2023 Rama Kandukuri to restore the issue to the file of the learned CIT (A) with a direction to grant one last opportunity to the assessee to substantiate his case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the learned CIT (A) without seeking any adjournment under any pretext failing which the learned CIT (A) is at liberty to pass appropriate order as per law. We hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.

6.

In the result, appeal filed by the assessee is allowed for statistical purposes.

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