Income Tax Appellate Tribunal - Panji
K Sambasiva Rao,, Visakhapatnam vs The Ito,, Visakhapatnam on 31 July, 2017
आयकर अपीलीय अधधकरण, धिशाखापटणम पीठ, धिशाखापटणम
IN THE INCOME TAX APPELLATE TRIBUNAL,
VISAKHAPATNAM BENCH, VISAKHAPATNAM
श्री िी. दुगााराि, न्याधयक सदस्य एिं
श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष
BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER &
SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER
आयकर अपील सं./I.T.A.No.58/Vizag/2017
(धनधाारण िर्ा / Assessment Year: 2010-11)
K Sambasiva Rao The Income Tax Officer,
SF-1-139 Ward 5(2), Visakhapatnam
Near SRMT, Auto Nagar
BHPV, Visakhapatnam
(PAN : AGTPK5759M)
(अपीलार्थी / Appellant) प्रत्यार्थी / Respondent)
अपीलाथी की ओर से / Appellant by : Shri Y Surya Chandra Rao, AR
प्रत्याथी की ओर से / Respondent by : Shri K.C.Das, DR
सुनिाई की तारीख / Date of hearing : 28.07.2017
घोषणा की तारीख/Date of Pronouncement : 31.07.2017
आदेश / O R D E R
PER D.S. SUNDER SINGH, Accountant Member:
This appeal is filed by the assessee with a delay of 40 days and the assessee filed an affidavit stating that the papers were misplaced and due to non availability of papers, the appeal could not be filed in 2 ITA No.58/Viz/2017 K Sambasiva Rao, Visakhapatnam time. We have considered the submissions made by the Ld.AR during the appeal and condone the delay.
2. In this case, the assessing officer levied penalty u/s 271A of I.T.Act for assessee's failure to keep and maintain the books of accounts and other documents as required u/s 44AA(2) of I.T.Act. The assessee filed the appeal before the CIT (Appeals) and the Ld.CIT (Appeals) dismissed the appeal for non appearance.
3. Ld. AR stated that due to the reasons beyond the control of the assessee, the assessee could not appear before the Ld.CIT(Appeals). The Ld. AR further stated that the assessee is having sufficient reason for non maintenance of books of accounts and explanation to defend his case. Therefore, he pleaded for one more opportunity to remit the matter back to the file of the Ld.CIT(Appeals) and decide the appeal on merits.
4. We have carefully considered the submissions made by the Ld.AR. We have noticed that the assessee has not responded to the assessing 3 ITA No.58/Viz/2017 K Sambasiva Rao, Visakhapatnam officer as well the Ld.CIT(Appeals) and presented his case. Therefore, in the interest of justice, we hold that the issue should be decided on merits after considering the explanation of the assessee. Therefore, we remit the matter back to the file of the Ld.CIT(Appeals) to consider the explanation of the assessee and decide the appeal on merits.
5. In the result, the appeal of the assessee is allowed for statistical purpose.
The above order was pronounced in the open court on 31st Jul 2017.
Sd/- Sd/-
(िी. दुगााराि) (धड.एस. सुन्दर ससह)
(V. DURGA RAO) (D.S. SUNDER SINGH)
न्याधयक सदस्य/JUDICIAL MEMBER लेखा सदस्य/ACCOUNTANT MEMBER धिशाखापटणम /Visakhapatnam ददनांक /Dated : 31.07.2017 L. Rama, SPS 4 ITA No.58/Viz/2017 K Sambasiva Rao, Visakhapatnam आदेश की प्रधतधलधप अग्रेधर्त / Copy of the order forwarded to:-
1. अपीलाथी / The Appellant - The K Sambasiva Rao, SF-1-139, Near SRMT, Auto Nagar, BHPV, Visakhapatnam
2. प्रत्याथी / The Respondent - The Income Tax Officer, Ward 5(2), Visakhapatnam
3. आयकर आयुक्त / The Chief CIT, Visakhapatnam
4. आयकर आयुक्त (अपील) / The CIT (A)-1, Guntur
5. धिभागीय प्रधतधनधध, आय कर अपीलीय अधधकरण, धिशाखापटणम /DR, ITAT, Visakhapatnam
6. गाडा फ़ाईल / Guard file आदेशानुसार / BY ORDER // True Copy // Sr. Private Secretary ITAT, VISAKHAPATNAM