BOGGAVARAPU ANKAMMA RAO,CHILAKALURIPET vs. PRINCIPAL COMMISSIONER OF INCOME TAX, VIJAYAWADA

Brief facts of the case are that the assessee is an individual, engaged in real estate business, deriving income from salary, house property, income from business and other sources. The assessee filed return of income for the A.Y.2016-17 declaring income of Rs.5,56,45,410/-.

On being aggrieved, the assessee raised the following grounds :

Under the facts and circumstances of the Appellant's case, the assessment order was passed, after making proper enquiry and verification and examination of various points raised in the revisional proceedings and no error was committed by the Assessing Authority in dealing with the issues raised under the imügti8 Revisional proceedings.

Under the above facts and circumstances, and other facts and circumstances that may be brought to the notice of the Hon'ble Income-Tax Appellate Tribunal at the time of hearing of this Appeal, the Appellant prays the Hon’ble Appellate Tribunal to set aside the impugned Revisional order and to pass such other orders as the Hon'ble Appellate Tribunal deem fit and proper in the interests of justice.

The Appellant crave for the leave of the Hon’ble Appellate Tribunal to amend or delete any of the above submitted grounds, or to add any further grounds of appeal. All the grounds of appeal are related to the revisional order passed by the Ld.Pr.CIT u/s 263. It was the submission of the assessee that the Ld.Pr.CIT has not given any opportunity to the assessee to substantiate his claim. It was the further submission of the assessee that due to COVID pandemic, the assessee or his Counsel could not attend before the Ld.Pr.CIT. Therefore, pleaded for one more opportunity of being heard to the assessee before the Ld.Pr.CIT to substantiate his case.

On the other hand, the Ld.DR submitted that notice was sent to the assessee through e-mail, but the assessee did not respond for the same, therefore, there was no other option for the Ld.Pr.CIT, except to pass the order. The Ld.DR strongly relied on the order passed by the Ld.Pr.CIT u/s 263. 5. We have heard both the parties and perused the material placed on record. On perusal of the records, it is an admitted fact that the assessee did not appear before the Ld.Pr.CIT to substantiate his case. The main contention of the assessee is that due to COVID pandemic, the assessee or his counsel could not appear before the Ld.Pr.CIT and the non appearance was neither willful negligence nor lapse on the part of the assessee. Therefore, the assessee pleaded for one more opportunity of being heard before the Ld.Pr.CIT. After considering the COVID pandemic situation, we find force in the argument of the assessee and we are of the view that it is a fit case to grant one more opportunity of being heard to the assessee to substantiate his case before the Ld.Pr.CIT. Hence, we set aside the order u/s 263 dated 15.03.2021 passed by the Ld.Pr.CIT for fresh consideration on merits after providing opportunity of being heard to the assessee. The grounds of the assessee are allowed for statistical purpose.

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