GOUTHAM KUMAR NAMBURI,HYDERABAD V. INCOME TAX OFFICER, WARD-12(3), HYDERABAD

ITA 854/HYD/2025

AI Insights

This case involves an appeal by Shri Goutham Kumar Namburi against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, which was dated 21.03.2025 for the Assessment Year 2017-18. The primary contention was that the CIT(A)'s order did not accurately reflect the facts pertaining to the assessee's case, as the majority of the order discussed another person's case, with only a single paragraph addressing the assessee's concerns. The Tribunal found that the CIT(A) had not properly appreciated the factual matrix of the case, leading to a decision to remand the case for a thorough re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786108 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 17-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: KRISHNA RAO
• Keywords: Set aside; Opportunity of being heard
• Section: 143(3)

Judgement Text

" ITA No 854 of 2025 Gowtham Kumar Namburi Hyderabad Page 1 of 4 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SM ‘ Bench, Hyderabad ŵी रिवश सूद,Ɋाियक सद˟ एवं ŵी मधुसूदन साविड़या लेखा सद˟ समƗ | Before Shri Ravish Sood, Judicial Member A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No. 854/Hyd/2025 (िनधाŊरण वषŊ/Assessment Year: 2017-18) Shri Goutham Kumar Namburi, Hyderabad PAN:AGOPN3469J Vs. Income Tax Officer Ward 12(3) Hyderabad (Appellant) (Respondent) िनधाŊįरती Ȫारा/Assessee by: Shri Krishna Rao, CA राज̾ व Ȫारा/Revenue by:: Shri V Ravish Bhatt, Sr.DR सुनवाई की तारीख/Date of hearing: 27/10/2025 घोषणा की तारीख/Pronouncement: 31/10/2025 आदेश/ORDER Per Madhusudan Sawdia, A.M.: This appeal is filed by Shri Goutham Kumar Namburi (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), (“Ld. CIT(A)”), dated 21.03.2025 for the A.Y. 2017-18. 2. The assessee has raised the following grounds of appeal: Printed from counselvise.com ITA No 854 of 2025 Gowtham Kumar Namburi Hyderabad Page 2 of 4 3. The brief facts of the case are that the assessee had filed an appeal before the Ld. CIT(A) against the order passed by the Learned Assessing Officer (“Ld. AO”) under section 143(3) of the Income Tax Act, 1961 (“the Act”) for the Assessment Year 2017–18, dated 16.09.2019. The Ld. CIT(A) partly allowed the appeal of the assessee. Aggrieved by the said order, the assessee has preferred the present appeal before this Tribunal. 4. During the course of hearing, the Learned Authorised Representative (“Ld. AR”) invited our attention to page nos.1 to 4 Printed from counselvise.com ITA No 854 of 2025 Gowtham Kumar Namburi Hyderabad Page 3 of 4 of the order of the Ld. CIT(A) and submitted that the relevant facts and details discussed therein do not pertain to the assessee but to some other person altogether. It was submitted that, the observation of the Ld. CIT(A) about the case of the assessee are contained at one single para i.e. para no.5.1 of the order of the Ld. CIT(A) . The Ld. AR therefore contended that the Ld. CIT(A) has passed the appellate order without proper appreciation of facts or application of mind, and consequently, the order suffers from serious infirmity. It was thus prayed that the issue may be remanded back to the file of the Ld. CIT(A) for fresh adjudication after proper examination of facts and after affording one more opportunity to the assessee to furnish further evidences and submissions in support of his claim. 5. Per contra, the Learned Departmental Representative (“Ld. DR”) objected to the remand relying on the order of the lower authorities. 6. We have heard the rival submissions and perused the material available on record, including the order of the Ld. CIT(A). On careful examination, we find that the observations recorded by the Ld. CIT(A) in several parts of his order indeed appear incongruous with the assessee’s facts. It prima facie indicates that the Ld. CIT(A) may not have properly appreciated the factual matrix of the case before him. Considering the above, and in the interest of substantial justice, we deem it fit and proper to set aside the impugned order of the Ld. CIT(A) and restore the matter to his file with a direction to re-adjudicate the issue afresh after proper appreciation and recording of the relevant facts. The Ld. CIT(A) is directed to pass a speaking order on merits after affording a reasonable opportunity of being heard to the assessee. Printed from counselvise.com ITA No 854 of 2025 Gowtham Kumar Namburi Hyderabad Page 4 of 4 The assessee shall be at liberty to file any further submissions, explanations, and evidences in support of his claim before the Ld. CIT(A). At the same time, the assessee is also directed not to seek unnecessary adjournments and to cooperate fully in the appellate proceedings to facilitate expeditious disposal of the appeal. 7. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 31st October, 2025. Sd/- Sd/- (RAVISH SOOD) JUDICIAL MEMBER (MADHUSUDAN SAWDIA) ACCOUNTANT MEMBER Hyderabad, dated 31st October, 2025 Vinodan/sps Copy to: S.No Addresses 1 Shri Gowtham Kumar Namburi, Flat No.102, Keerit Residency, Flat No.1436, Raja Rajeswari Colony, Near LA Convention Centre, Kondapur, Hyderabad 500084 2 Income Tax Officer Ward 12(3) Aayakar Bhavan, Basheerbagh, Hyderabad 500001 3 Pr. CIT - Hyderabad 4 DR, ITAT Hyderabad Benches 5 Guard File By Order Printed from counselvise.com "