Talluri Venkata Narayanamma , Hyderabad V. Income Tax Officer, Ward-15(1), Hyderabad

ITA 1026/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7664 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2014-2015
• Appeal Filed On: 20-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N SRIKANTH
• Section: 201; 274; 27; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD SMC BENCH : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S. GODA R A, JUDICIAL MEMBER ITA NO. 1026 /HYD./20 19 ASSESSMENT YEAR: 201 4 - 15 S MT. TALLURI VENKATA NARAYANAMMA VS. ITO, WARD 15 ( 1 ) HYDERABAD HYDERABAD [PAN: ALAPN9008N ] (APPELLANT) (RESPONDENT) FOR ASSESSEE : SMT. S. SANDHYA, AR FOR REVENUE : SH. N . SRIKANTH D.R. DATE OF HEARING : 2 5 /0 3 /2021 DATE OF PRONOUNCEMENT : 29 /0 3 /2021 O R D E R TH IS ASSESSEES APPEAL FOR A.Y. 2014 - 15 ARISE S AGAINST THE C OMMISSIONER OF INCOME TAX (APPEALS) - 7 [CIT(A)] HYDERABAD S ORDER DATED 18.04.2019 PASSED IN CASE NO. 0551 /CIT(A) - 7/201 6 - 17 IN PROCEEDINGS U/S 272A(1)(C ) R.W.S. 274 OF THE INCOME TAX ACT, 1961 [IN SHORT THE ACT] . HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT TRANSPIRES DURING THE COURSE OF HEARING THAT THE ASSESSEES SOLE SUBSTANTIVE GRIEVANCE CHALLENG ES CORRECTNESS OF BOTH THE LOWER AUTHORITIES ACTION IMPOSING SEC. 27 2A (1)(C) PENALTY OF RS . 10,000/ - ALLEGING NON - COOPERATION TO AOS SCRUTINY NOTICE ( S ) B EFORE FRAMING OF THE ASSESSMENT. A PERUSAL OF THE CASE FILE SUGGESTS THAT BECAUSE OF ASSESSEES NON - COOPERATION ONLY THE A SSESSING O FFICER FRAMED HIS BEST JUDGEMENT ASSESSMENT U/S 144 OF THE ACT ON 18 . 11 . 2016 . THERE IS NO REASON MUCH LESS THAT INDICAT ING THE ITA NO. 1026 /HYD/20 19 AY 2014 - 15 SMT TALLURI VENKATA NARAYANAMMA 2 FACTS AND CIRCUMSTANCES BEYOND ASSESSEES CONTROL WHICH COULD PURGE HIM FROM THE IMPUGNED PENALTY . TH E SAME IS CONFIRMED THEREFORE . ASSESSEES INSTANT APPEAL IS DISMISSED. TH IS ASSESSEES APPEAL IS DISMISSED . ORDER PRONOUNCED IN OPEN COURT ON 29/ 0 3 /2021. SD/ - (S.S. GODARA) JUDICIAL MEMBER DATED 29TH MARCH, 2021 GMV COPY OF ORDER FORWARDED TO: 1. SMT TALLURI VENKATA NARAYANAMMA , 7 - 132/3/2, PLOT NO.108, DURGA NAGAR, MALKAJGIRI, HYDERABAD 500 047, TE LANGANA. 2. ITO, WARD 15 ( 1 ) , HYDERABAD 3. ACIT, RANGE 15, HYDERABAD 4. CIT(A) - 7 , HYDERABAD. 5. PR.CIT - 7 , HYDERABAD 6 D.R. ITAT HYDERABAD 7. GUARD FILE