Venkata Sunil Battarushetty, Bangalore V. DCIT., Circle- 1, Nellore

ITA 106/Hyd/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2687 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 28-04-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 04-02-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA No 106 of 2024 Venkata Sunil Battarushetty Page 1 of 11 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A ‘ Bench, Hyderabad Before Shri Laliet Kumar, Judicial Member AND Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.106/Hyd/2024 (िनधाŊरण वषŊ / Assessment Year: 2017-18) Shri Venkata Sunil Battarushetty Bangalore PAN:ADDPB9544N Vs. Dy. C. I. T. Circle 1(1) Nellore (Appellant) (Respondent) िनधाŊįरती Ȫारा/Assessee by: N O N E राज̾ व Ȫारा/Revenue by: : Shri Shakeer Ahmed, DR सुनवाई की तारीख/Date of hearing: 29/04/2024 घोषणा की तारीख/Pronouncement: 30/04/2024 आदेश/ORDER Per Laliet Kumar, J.M This appeal filed by the assessee is directed against the order dated 24.11.2023 of the learned CIT (A) NFAC, relating to A.Y.2017-18. 2. None appeared on behalf of the assessee before the Tribunal despite service of the notices sent to the assessee. The registry has placed a record that the notice sent to the assessee were duly served on the assessee and delivered. However, despite ITA No 106 of 2024 Venkata Sunil Battarushetty Page 2 of 11 service of the notice, the assessee failed to appear before the Tribunal today as such the present matter is being heard in absence of the assessee. 3. The learned DR submitted that the Assessing Officer as well as the learned CIT (A) NFAC has passed elaborate orders in the matter and decision of the Tribunal is required to be confirmed. 8. We have heard the rival arguments made by the learned DR and perused the material available on record. The conduct of the assessee before the lower authorities as well as before the Tribunal speaks volume as the assessee despite number opportunities, have failed to appear before the lower authorities and also before the Tribunal. The learned CIT (A) NFAC in paras 5 to 9 have discussed the issue threadbare which are to the following effect: ITA No 106 of 2024 Venkata Sunil Battarushetty Page 3 of 11 ITA No 106 of 2024 Venkata Sunil Battarushetty Page 4 of 11 ITA No 106 of 2024 Venkata Sunil Battarushetty Page 5 of 11 ITA No 106 of 2024 Venkata Sunil Battarushetty Page 6 of 11 ITA No 106 of 2024 Venkata Sunil Battarushetty Page 7 of 11 ITA No 106 of 2024 Venkata Sunil Battarushetty Page 8 of 11 ITA No 106 of 2024 Venkata Sunil Battarushetty Page 9 of 11 ITA No 106 of 2024 Venkata Sunil Battarushetty Page 10 of 11 5. We have perused the order passed by the learned CIT (A) NFAC. We do not find any reason to interfere with the above said order. Before us no explanation has been given by the ITA No 106 of 2024 Venkata Sunil Battarushetty Page 11 of 11 assessee as to why the assessee failed to present before the lower authorities and before us. Considering the totality of the facts of the case we do not fine any reason to interfere with the order passed by the learned CIT (A) NFAC. In the light of the above discussion, we dismiss the appeal filed by the assessee. 6 In the result, orders passed by the Assessing Officer as well as the learned CIT (A) NFAC are confirmed. Order pronounced in the Open Court on 30 th April, 2024. Sd/- Sd/- (MADHUSUDAN SAWDIA) ACCOUNTANT MEMBER (LALIET KUMAR) JUDICIAL MEMBER Hyderabad, dated 30 th April, 2024 Vinodan/SPS Copy to: S.No Addresses 1 Shri Venkata Sunil Battarushetty, Villa No.308, 10 Downing Villas, White Field Road, Kannamangala Village, Bengaluru 560036 (Kar.) 2 Dy.CIT, Circle-1 Nellore 3 Pr. CIT – Kurnool 4 DR, ITAT Hyderabad Benches 5 Guard File By Order