GANESH BABU MUPPAVARAPU NIRMALA LAXMI,VIJAYAWADA vs. CIT(APPEALS), DELHI
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Income Tax Appellate Tribunal, VISAKHAPATNAMBENCH, VISAKHAPATNAM
Before: SHRI DUVVURU RL REDDY, HON’BLE & SHRI S BALAKRISHNAN, HON’BLE
आयकरअपीलीयअधिकरण, धिशाखापटणमपीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAMBENCH, VISAKHAPATNAM (through Hybrid Hearing) श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.151/Viz/2023 (ननधधारण वर्ा/ Assessment Year : 2014-15) Ganesh Babu Muppavarapu Vs. Income Tax Officer Nirmala Laxmi Ward-2(4) 9-120/1, K.S.Rao Street Vijayawada Ashok Nagar Kanuru, Vijayawada [PAN : AMLPM7675A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)
अपीलधथी की ओर से/ Appellant by : Shri D.L.Narasimha Rao, AR प्रत्यधथी की ओर से/ Respondent by : Dr.Aparna Villuri, DR सुनवधई की तधरीख/ Date of Hearing : 03.06.2024 घोर्णध की तधरीख/Date of Pronouncement : 20.06.2024 आदेश /O R D E R Per Shri Duvvuru RL Reddy, Judicial Member : Condonation of Delay : This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi vide DIN & Order No.ITBA/NFAC/S/250/2022-23/1049293829(1) dated 31.01.2023
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arising out of order passed u/s 147 r.w.s 144 of the Income Tax Act, 1961 (in short ‘Act’) dated 30.12.2019 for the A.Y.2014-15 with the delay of 41 days. The assessee filed petition for condonation of delay, submitting that the assessee was confronted by financial, domestic problems added to the ill health of his father, aged 68 years and due to such unrest and lack of peace of mind, he could not file the appeal in time. Further, there was passage of some time to identify the advocate and in supply of the required material sought for by him which belonged to the period of about 8 years old. The assessee, therefore, submitted that the delay in filing the appeal was due to the above mentioned reasons, beyond the control of the assessee, He, therefore, pleaded to condone the delay and admit the appeal for hearing in the interest of justice. 2. We have gone through the condonation petition filed by the assessee and find that there is a reasonable cause for the assessee to file the appeal belatedly. Therefore, we condone the delay and admit the appeal for hearing. 3. Brief facts of the case are that survey operation u/s 133A was conducted in the assessee’s group (MANA group) of cases on 16.03.2014. Consequently, the assessee filed his return of income on 23.12.2016 for the A.Y.2014-15, admitting income of Rs.14,32,310/-. Assessment was
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completed by the Assessing Officer (AO) and assessment order was passed u/s 144 r.w.s. 147 of the Act dated 30.12.2019, assessing the total income of the assessee at Rs.22,52,310/- by making addition of Rs.9,70,000/- as undisclosed income.
Aggrieved by the order of the AO, the assessee preferred an appeal before the CIT(A) and the Ld.CIT(A) upheld the addition made by the AO and dismissed the appeal of the assessee ex-parte.
Aggrieved by the order of the Ld.CIT(A), the assessee preferred an appeal before the Tribunal and raised the grounds with regard to addition of Rs.9,70,000/-.
The only contention of the Ld.AR is that the AO erred in treating the disclosure of Rs.16,00,000/- made at the time of survey as additional income and treating the difference amount of Rs.9,70,000/- between the additional income of Rs.16,00,000/- and income of Rs.6,30,000/- admitted under the head ‘other sources’ as undisclosed income. The Ld.AR submitted that the same was upheld by the Ld.CIT(A) against the principles of natural justice. He, therefore, pleaded to afford an opportunity of being heard before the Ld.CIT(A) to controvert the
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findings of the revenue authorities with material evidences in the interest of justice.
Per contra, the Ld.DR submitted that as evident from the orders of the revenue authorities, the assessee was given sufficient opportunities, but the assessee did not avail the same to rebut the findings of the revenue authorities with cogent material evidences. The Ld.DR therefore submitted that the Ld.CIT(A) is justified in upholding the addition made by the AO. She, therefore, pleaded to uphold the order of the Ld.CIT(A) and dismiss the appeal of the assessee.
We have heard both the parties and perused the material placed on record. It is evident that the assessment in the case of the assessee was completed u/s 144 r.w.s. 147 of the Act, assessing the income of the assessee at Rs.22,52,310/- by making an addition of Rs.9,70,000/- to the returned income, which was confirmed by the Ld.CIT(A). The only contention of the Ld.AR is that the assessee was not given sufficient opportunity of being heard to rebut the findings of the revenue authorities with cogent material evidences and hence, prayed for an opportunity of being heard before the Ld.CIT(A) in the interest of justice. Keeping in view the aforesaid facts and circumstances of the case and in
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order to meet the principles of natural justice, we are inclined to remit the matter back to the file of the Ld.CIT(A) with a direction to afford an opportunity of being heard to the assessee. The assessee is also directed to adhere to the notices issued and cooperate with the revenue authorities during the proceedings.
In the result, appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 20th June,2024.
Sd/- Sd/- (एस बालाकृष्णन) (दुव्वूरुआर.एलरेड्डी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) लेखासदस्य/ACCOUNTANT MEMBERन्याधयकसदस्य/JUDICIAL MEMBER Dated : 20.06.2024 L.Rama SPS आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessee– Shri Ganesh Babu Muppavarapu Nirmala Laxmi, 9-120/1, K.S.Rao Street, Ashok Nagar, Kanuru, Vijayawada 2.रधजस्व/The Revenue – The Income Tax Officer, Ward-2(4), Vijayawada 3. The Principal Commissioner of Income Tax,Vijayawada 4.नवभधगीय प्रनतनननध, आयकरअपीलीयअनधकरण, नवशधखधपटणम / DR,ITAT, Visakhapatnam 5..गधर्ा फ़धईल / Guard file आदेशधनुसधर / BY ORDER
Sr. Private Secretary ITAT, Visakhapatnam
