ANAND RAO PILLI,HYDERABAD vs. INCOME TAX OFFICER, WARD-5(2), HYDERABAD

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ITA 360/HYD/2018Status: DisposedITAT Hyderabad01 October 2019AY 2011-124 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found merit in the assessee's submission regarding lack of proper opportunity, despite the Revenue's claim of multiple opportunities. In the interest of justice, the appeals were remitted back to the CIT(A) for fresh consideration.

What were the facts?

The assessee filed three appeals against ex-parte orders passed by the CIT(A) for AYs 2010-11, 2011-12, and 2012-13. The assessee contended that proper opportunity of being heard was not provided.

What were the issues?

Whether the CIT(A) passed ex-parte orders without providing a proper opportunity of being heard to the assessee and whether the additions made by the AO were justified.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 250(6),Section 80C,Section 234A,Section 234B,Section 234C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD

Before: SHRI A. MOHAN ALANKAMONY

For Appellant: Smt. S. Sandhya
Hearing: 01/10/2019Pronounced: 01/10/2019

The captioned three appeals are filed by the assessee against the orders of the Ld. CIT(A)-4, Hyderabad in appeal Nos.0117, 0118 and 0116/15-16/ITO, Wd.5(2)/CIT(A)-4/Hyd/17-18, dated 22/12/2017 passed U/s. 143(3) r.w.s 147 and U/s. 250(6) of the Act for the A.Y. 2010-11, 2011-12 and 2012-13. 2. The assessee has raised several identical grounds in these appeals such as not providing proper opportunity of being heard, disallowance of deduction towards Municipal taxes paid, disallowance of deduction

U/s. 80C of the Act, disallowance of 25% of the expenditure claimed and with respect to levy of interest U/s. 234A, B and C of the Act.

3.

At the outset, the Ld. AR Submitted that the Ld. CIT (A) has passed ex-parte Orders without providing proper opportunity to the assessee of being heard. It was further submitted that the assessee has a fair chance to succeed in all the three appeals and the assessee has all relevant materials in order to justify his stand. It was therefore pleaded that all the three appeals for the assessment years 2010-11, 2011-12 and 2012-13 may be remitted back to the file of the Ld. CIT (A) for fresh consideration. Ld. DR on the other hand vehemently opposed to the submissions of the Ld. AR and argued that several opportunities have been provided to the assessee however, on the given dates of hearing neither the assessee nor his Representative appeared before the Ld. CIT (A). Therefore, the Ld. CIT (A) had no other option but to pass ex-parte orders on merits. Hence, it was pleaded that all the three appeals of the assessee may be dismissed.

3.

I have heard the rival submissions and carefully perused the materials on record. On examining the facts of the case, I find merit in the submissions of the Ld. DR. The Ld. CIT (A) had posted the case on three occasions ie., on 24/5/2017, 15/11/2017 and 5/12/2017. However, none appeared on behalf of the assessee on the above- mentioned dates of hearing. Therefore, the Ld. CIT (A) was right in his

realm to pass ex-parte orders on merits based on the materials on record. However, considering the nature of additions made by the Ld. AO and the submission of the Ld. AR that the assessee has a fair case to succeed as he is now in possession of all the relevant materials in order to justify his stand, in the interest of justice, I hereby remit back all the three appeals to the file of Ld. CIT (A) for fresh consideration with liberty to produce any evidence in order to justify the stand of the assessee. However, I also caution the assessee and his Authorized Representative to cooperate before the Ld. Revenue Authorities promptly, failing which the Ld. Revenue Authorities shall be at liberty to pass appropriate order in accordance with merits and law based on the materials on record. It is ordered accordingly.

4.

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

Pronounced in the open Court on 01st October, 2019. (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER

Hyderabad, Dated: 01st October, 2019

OKK

Copy to:- 1) Sri Anand Rao Pilli, D.No. 5-5-545 and 546, Malakunta Road, Hyderabad. 2) ITO, Ward-5(2), IT Towers, AC Guards, Hyderabad. 3) The CIT(A)-4, Hyderabad 4) The Pr. CIT-4, Hyderabad 5) The DR, ITAT, Hyderabad 6) Guard File

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