Hanumantha Rao Annabattina Vs ITO (ITAT Hyderabad)
ITAT Hyderabad allowed the appeal of Hanumantha Rao Annabattina for Assessment Year 2018-19 and quashed the reassessment proceedings after holding that the notice issued under section 148 of the Income Tax Act, 1961 was issued without approval of the competent specified authority. The appeal before the Tribunal was delayed by 82 days. The assessee explained that he was engaged in poultry farming and his farm had been severely affected by an outbreak of Bird Flu (Avian Influenza), resulting in the death of approximately 5,000 birds, substantial financial losses and disruption of his livelihood. He also stated that he became seriously ill during the same period. Considering these circumstances, the Tribunal was satisfied that sufficient cause existed and condoned the 82-day delay.
The assessee raised additional grounds challenging the validity of the notice issued under section 148 for want of approval from the appropriate authority under section 151(ii). Since the issue was a jurisdictional legal issue going to the root of the matter and could be decided on the material already available on record without further factual investigation, the Tribunal, following National Thermal Power Co. Ltd. Vs CIT [1998] 229 ITR 383 (SC), admitted the additional ground.
