Income Tax Appellate Tribunal - Hyderabad
Mahesh Kumar Agarwal, Hyderabad, ... vs Ito, Ward-8(2), Hyderabad, Hyderabad on 31 May, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD BENCHES "B", HYDERABAD
BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER
AND
SHRI K. NARSIMHA CHARRY, JUDICIAL MEMBER
I.T.A. No. 1482/HYD/2016
Assessment Year: 2009-10
Mahesh Kumar Agarwal, Income Tax Officer,
HYDERABAD Vs Ward-8(2),
[PAN: AGMPM9822C] HYDERABAD
(Appellant) (Respondent)
For Assessee : Shri S. Rama Rao, AR
For Revenue : Smt S. Praveena, DR
Date of Hearing : 31-05-2017
Date of Pronouncement : 31-05-2017
ORDER
PER B. RAMAKOTAIAH, A.M. :
This is an appeal by assessee against the order of the Commissioner of Income Tax (Appeals)-2, Hyderabad, dated 29-09-2016, confirming the penalty ex-parte. Assessing Officer (AO) made certain additions u/s. 68 of the Income Tax Act [Act] and levied penalty u/s. 271(1)(c) to an extent of Rs. 9,59,910/-. In an appeal before the Ld.CIT(A), Ld.CIT(A) seems to have issued notices and since assessee has not appeared, he has discussed about callous and indifferent attitude of assessee and decided the appeal confirming the order of the AO.
I.T.A. No. 1482/Hyd/2016 :- 2 -:
2. Ld. Counsel submitted that assessee was not in receipt of any notices and also further submitted that the proceedings initiated are bad in law as the AO did not strike-off the inappropriate portion of the notice to know whether the penalty was initiated for concealment of income or furnishing of inaccurate particulars of income.
3. After considering the rival contentions, we are of the opinion that the matter is to be re-examined by the Ld.CIT(A). Since assessee contends that no opportunity was given by the CIT(A), we are of the opinion that assessee should get proper opportunity to explain facts with necessary evidence and circumstances why the penalty should not be levied. Assessee is also free to raise any other legal grounds based on the facts of the case. Therefore, without going to the merits of assessee's contentions, we hereby set aside the order of the CIT(A) with a direction to consider the appeal afresh after giving due opportunity to assessee.
4. In the result, appeal of assessee is allowed for statistical purposes.
Order pronounced in the open court on 31st May, 2017 upon conclusion of hearing Sd/- Sd/-
(K. NARSIMHA CHARRY) (B. RAMAKOTAIAH)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Hyderabad, Dated 31st May, 2017
TNMM
I.T.A. No. 1482/Hyd/2016
:- 3 -:
Copy to :
1. Mahesh Kumar Agarwal, Hyderabad. C/o. Sri S. Rama Rao, Advocate, Flat No. 102, Shriya's Elegance, 3-6-643, Street No. 9, Himayat Nagar, Hyderabad.
2. The Income Tax Officer, Ward-8(2), Hyderabad.
3. CIT (Appeals)-2, Hyderabad.
4. The Pr.CIT-2, Hyderabad.
5. D.R. ITAT, Hyderabad.
6. Guard File.