Venu Kanchi , Warangal V. Income Tax Officer, Ward-5, Warangal

ITA 1071/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7107 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2014-2015
• Appeal Filed On: 01-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI
• Assessee Lawyers: T CHAITANYA KUMAR
• Keywords: Unexplained expenditure
• Section: 69C

Judgement Text

ITA NO 1071 OF 2019 VENU KANCHI WARANGAL PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD (THROUGH VIDEO CONFERENCING) BEFORE A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER ITA NO.1071/HYD/2019 ASSESSMENT YEAR: 2014-15 SRI VENU KANCHI WARANGAL PAN:AYCPK7326F VS. INCOME TAX OFFICER WARD 5 WARANGAL (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI T. CHAITANYA KUMAR REVENUE BY : SRI Y.V.S.T SAI, CIT (DR) DATE OF HEARING: 08/03/2021 DATE OF PRONOUNCEMENT: 07/04/2021 ORDER PER S.S. GODARA, J.M. THIS ASSESSEES APPEAL FOR AY.2014-15 ARISES FROM T HE CIT(A)-3, HYDERABADS ORDER DATED 24.04.2019 PASSED IN APPEAL NO.0154/ITO-5/WGL/CIT(A)-3/2017-18, IN PROCEEDINGS U/S.143(3) OF THE INCOME TAX ACT, 1961 [IN SHORT, THE ACT]. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT TRANSPIRES AT THE OUTSET THAT THE CIT (A)S O RDER UNDER CHALLENGE AFFIRMING THE ASSESSING OFFICERS A CTION MAKING SEC 69C ADDITION OF UNEXPLAINED EXPENDITURE OF RS.1 8.00 LAKHS IN THE COURSE OF ASSESSMENT FRAMED DATED 27.2.2017, HA S BEEN PASSED EX-PARTE WITHOUT EVEN INDICATING AS TO WHETH ER THE CORRESPONDING LOWER APPELLATE HEARING NOTICE HAD BE EN ACTUALLY SERVED OR NOT. FACED WITH THIS SITUATION, WE DEEM I T APPROPRIATE TO RESTORE THE ASSESSEES INSTANT SOLE GRIEVANCE BACK TO THE CIT (A) FOR ITA NO 1071 OF 2019 VENU KANCHI WARANGAL PAGE 2 OF 2 HIS AFRESH ADJUDICATION ON MERITS. THE ASSESSEE OR LEARNED AR SHALL NOW APPEAR BEFORE THE CIT (A) ON OR BEFORE 31 /07/2021 WITH ALL THE COGENT SUPPORTIVE MATERIAL AT HIS OWN RISK AND RESPONSIBILITY TO BE FOLLOWED BY THREE EFFECTIVE OP PORTUNITIES OF HEARING. 3. THIS ASSESSEES APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH APRIL, 2021. SD/- SD/- (A.MOHAN ALANKAMONY) ACCOUNTANT MEMBER (S.S. GODARA) JUDICIAL MEMBER HYDERABAD, DATED 7 TH APRIL, 2021. VINODAN/SPS COPY TO: 1 SRI VENU KANCHI C/O SRI T. CHAITANYA KUMAR, ADVOC ATE, FLAT NO.102, GOWRI APTS, H.NO.3-6-195/B URDU HALL LANE, HIMAYATNAGAR, HYDERABAD 500029 2 ITO WARD 5 WARANGAL 3 CIT (A)-3 HYDERABAD 4 PR. CIT-3, HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER