Nageswara Rao Byrapaneni , Hyderabad V. Income Tax Officer, Ward-15(2), Hyderabad

ITA 1009/Hyd/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4782 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 31-10-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 17-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 201; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD SMC BENCH : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER ITA NO. 1009 /HYD./201 9 ASSESSMENT YEAR: 20 1 4 - 15 SH. BYRAPANENI NAGESWARA RAO VS. ITO, WARD 15(2) D.NO: 18 - 175/6, PRASHANTH NAGAR HYDERABAD UPPAL HYDERABAD PAN: AFXPB5311H (APPELLANT) (RESPONDENT) FOR ASSESSE : NONE FOR REVENUE : S H. SUNKU SRINIVAS, D.R. DATE OF HEA RING : 31 / 1 0/19 DATE OF PRONOUNCEMENT : 07 / 11 /19 O R D E R THIS IS ASSESSEES APPEAL FOR A.Y. 201 4 - 15 AGAINST THE ORDER OF THE LD.CIT(A) - 8 , HYDERABAD DATED 13.02. 201 9 . 2. I FIND THAT THE ASSESSMENT ORDER WAS PASSED U/S 144 OF THE INCOME TAX ACT, 1961 (THE ACT) AND THE APPEAL WAS DISMISSED FOR NON - APPEARANCE OF ASSESSEE . THE CIT(A) HAS NOT DISCUSSED OR DECIDED THE APPEAL ON MERITS OF THE CASE. THEREFORE , I DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE CIT(A) AND DIRECT HER TO DECIDE THE APPEAL ON MERITS. 3 . IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 07 TH NOVEMBER, 2019. SD/ - (P MADHAVI DEVI) JUDICIAL MEMBER DATED: 07 TH NOVEMBER, 2019. *GMV ITA NO. 1009 /HYD /2019 AY 201 4 - 15 SH. BYRAPANENI NAGESWARA RAO 2 COPY FORWARDED TO: 1. SRI BYRAPANENI NAGESWARA RAO, D.NO.18 - 175/6, PRASHANTH NAGAR, UPPAL, HY DERABAD 500 03 9. 2. ITO, WARD 15(2) , HYDERABAD . 3. CIT(A) - 8 , HYDERABAD. 4. PR.CIT - 7 , HYDERABAD . 4. D.R. ITAT HYDERABAD 5. GUARD FILE // C O P Y // ITA NO. 1009 /HYD /2019 AY 201 4 - 15 SH. BYRAPANENI NAGESWARA RAO 3 1. DRAFT DICTATED ON 31/10/19 2. DRAFT PLACED BEFORE THE AUTHOR 01/11/19 3. DRAFT PLACED BEFORE THE SECOND MEMBER 4. DRAFT APPROVED BY SECOND MEMBER 5. APPROVED DRAFT COMES TO SRPS 6. KEPT FOR PRONOUNCEMENT 07/11/19 7. FILE SENT TO BENCH CLERK