ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJAHMUNDRY vs. K.S.V. RAJA, NARASAPUR

PDF · subscribers
ITA 207/VIZ/2018Status: DisposedITAT Visakhapatnam03 April 2019AY 2010-115 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal in limine due to its defective nature and the failure to rectify the defects. The assessee's cross-objections were rendered infructuous and dismissed.

What were the facts?

The Revenue's appeal was filed with a delay and was defective due to the non-filing of the impugned assessment order. Despite multiple opportunities, the Revenue failed to rectify these defects.

What were the issues?

Whether the Revenue's appeal is maintainable when it is defective and the defects remain unrectified after several opportunities. The tax effect was also below the threshold for filing appeals.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI V. DURGA RAO& SHRI D.S. SUNDER SINGH

For Respondent: Smt Suman Malik, DR, Shri G.V.N.Hari, AR
Hearing: 27.03.2019Pronounced: 03.04.2019

Heard together (2 matters)

I.T.A.No.207/VIZ/2018
CO No.43/Viz/2018

Read from the judgment's own cause title. This page is filed under one of them.

आदेश /O R D E R

PER D.S. SUNDER SINGH, Accountant Member: Delay : The appeal filed by the revenue is time barred by 31 days and the cross objection filed by the assessee is time barred by 9 days. The revenue filed condonation petition requesting to condone the delay due to the circumstances beyond the control of the Assessing Officer. After hearing both the parties the delay is condoned.

2.

In this case, tax effect is below Rs.20 lakhs and the revenue has raised the ground stating that the case is covered under exceptional category under clause-8(C) of CBDT Circular No.21/2015 for preferring appeal i.e. Revenue Audit Objection which was accepted by the Department. During the appeal hearing, the Ld.DR did not produce the gist of revenue audit objection inspite of giving repeated opportunities. It is also observed in this case that appeal was filed originally on 16.05.2018 against the order passed by the Assessing Officer u/s 143(3) r.w.s. 147 of the Act. However, the Department has filed order of Commissioner of Income Tax (Appeals) [CIT(A)]-12, Hyderabad vide Appeal No.10366/2017-18 dated 10.01.2018 relating to the Assessment order passed u/s 143(3) dated

3 I.T.A. No.207/Viz/2018 and CO No.43/Viz/2018 Sri K.S.V.Raja, West Godavari Dist.

19.03.2013which is incorrect order. The grounds of appeal filed along with appeal memo were also related to the order passed u/s 143(3). Subsequently, this Bench has asked the Ld.DR to rectify the mistake and to file the correct orders relating to the appeal of lower authorities. The Department has filed revised Form No.36 on 21.12.2018 mentioning the appeal in respect of order u/s 143(3) but not filed impugned assessment order along with the revised Form No.36. The appeal is defective since the impugned assessment order was not filed. On 19.03.2019, when the case came up for hearing, the Ld.DR asked for some more time and the appeal was fixed for hearing on 27.03.2019. On 27.03.2019 also the defect was not rectified. From the perusal of the appeal papers filed, tax effect in this case is less than Rs.20 lakhs, since, the addition made u/s 143(3) r.w.s. 147 was only Rs.5,00,860/-. Though the grounds of appeal raised on various issues are related to the estimation of income, no such assessment order was placed before us. Inspite of giving several opportunities, the revenue failed to rectify the defects and the appeal is defective and the tax effect in this case is less than Rs.20 lakhs. It is painful to put on record that inspite of reminding the revenue to rectify the mistake from 05.12.2018 onwards and posting the case for four times the revenue did not make any effort to

4 I.T.A. No.207/Viz/2018 and CO No.43/Viz/2018 Sri K.S.V.Raja, West Godavari Dist.

rectify the mistakes. Since the appeal is defective and the department did not rectify the defect after giving opportunity also, we dismiss the appeal filed by the revenue in limine.

3.

In the result, appeal of the revenue is dismissed in limine and the cross objections filed by the assessee have become infructuous and dismissed.

Order pronounced in the open court on 3rd April, 2019.

Sd/- Sd/- (िी.दुगाा राि) (धड.एस. सुन्दर धसंह) (V. DURGA RAO) (D.S. SUNDER SINGH) न्याधयक सदस्य/JUDICIAL MEMBER लेखा सदस्य/ACCOUNTANT MEMBER नवशधखधपटणम /Visakhapatnam नििधंक /Dated : 03.04.2019 L.Rama, SPS

5 I.T.A. No.207/Viz/2018 and CO No.43/Viz/2018 Sri K.S.V.Raja, West Godavari Dist.

आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. रधजस्व/ The Revenue – Asst.Commissioner of Income Tax, Circle-1(1) Rajahmundry 2. निर्धाऩरती/ The Assessee- Sri K.S.V.Raja, D.No.6-12-18, Main Road, Narsapur West Godavari Dist. 3. The Pr.Commissioner of Income Tax, Rajamahendravaram 4. The Commissioner of Income-Tax (Appeals)-12, Hyderabad 5. तिभागीय प्रतितिति, आयकर अिीिीय अतिकरण, तिशाखािटणम /DR, ITAT, Visakhapatnam 6.गार्डफ़ाईि / Guard file आदेशािुसार / BY ORDER // True Copy //

Sr. Private Secretary ITAT, Visakhapatnam

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Latest GST High Court judgments

Search GST case law →