Kura Chandrakala Reddy , Secunderabad V. Income Tax Officer, Ward-10(2), Hyderabad

ITA 1135/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1427 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 03-06-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 15-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: V SIVA KUMAR
• Section: 143(3); 201; 143(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L . P . SAHU, ACCOUNTANT MEMBER (THROUGH VIRTUAL HEARING) ITA NO. 1135 /HYD/201 9 (ASSESSMENT YEAR : 20 11 - 12 ) SHRI KURA CHANDRAKALA REDDY, SECUNDE RABAD. PAN ADEPK 5361E ..APPELLANT. VS. INCOME TAX OFFICER, WARD 10(2), HYDERABAD. ..RESPONDENT. APPELLANT BY : SHRI V. SIVA KUMAR. RESPONDENT BY : SHRI WASEEM UR REHMAN (D.R.) DAT E OF HEARING : 3.6. 2021. DATE OF PRONOUNCEMENT : 17 .0 6 .2021. . O R D E R PER SHRI S.S. GODARA, J.M. : THIS ASSESSEES APPEAL FOR ASST. YEAR 201 1 - 12 ARISES FROM THE COMMISSIONER OF INCOME TAX (APPEALS) - 6 , HYDERABAD S ORDER DT. 13.05.2019 PASSED IN CASE NO. 10619/2018 - 19/A3/CIT(A) - 6 IN PROCEEDINGS UNDER 2 ITA NO. 1135/HYD/2019 SECTION 143(3) R.W.S. 147 OF INCOME TAX ACT, 1961 (THE ACT). HEARD BOTH THE PARTIES . C A SE FILE PERUSED. 2. WE ADVERT TO ASSESSEE'S SECOND SUBSTANTIVE GROUND CHALLENGING THE VALIDITY OF THE IMPUGNED ASSESSMENT FRAMED ON 22.11.2018 WITHOUT ISSUING NOTICE U/S. 143(2) OF THE INCOME TAX ACT, 1961 ('THE ACT'). 3. WITH THE ABLE ASSISTANC E OF BOTH PARTIES, WE FIND THAT NEITHER THERE IS ANY MENTION OF ISSUANCE OF 143(2) NOTICE IN THE ABOVE STATED ASSESSMENT ORDER NOR THE REVENUE IS ABLE TO REBUT THE CIT(A)S OBSERVATION IN PAGE 19 PARA 6.7.15 THAT THE ASSESSEE HAD WAIVED HER RIGHT IN VIEW OF HER PARTICIPATION IN THE IMPUGNED PROCEEDINGS. WE OBSERVE IN THIS FACTUAL BACKDROP THAT HONBLE APEX COURT IN ACIT VS. HOTEL BLUEMOON (2010) 321 ITR 362 (SC) AND CIT VS. LAXMANDAS KHANDELWAL (2019) 108 TAXMAN.COM 183 (SC) SETTLING THE LAW THAT NON - ISSUANCE OF SUCH NOTICE VITIATES THE ENTIRE 3 ITA NO. 1135/HYD/2019 PROCEEDINGS WHICH CANNOT BE VALIDATED BY INVOKING SECTION 292B OF THE ACT; SQUARELY APPLY IN FACTS OF THE INSTANT CASE. WE ADOPT THE VERY REASONING MUTATIS MUTANDIS TO QUASH THE IMP UGNED ASSESSMENT FOR THIS PRECISE REASON ALONE. 4. NO OTHER ARGUMENT HAS BEEN RAISED BEFORE US. 5 . THIS ASSESSEE'S APPEAL IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH JUNE , 2021. SD/ - SD/ - (L .P. SAHU) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DT. 17 .0 6 .2021. * REDDY GP COPY TO : 1. SMT. KURA CHANDRAKALA REDDY, PLOT NO.19 & 20, WAHABNAGAR, SIKH VILLAGE, SECUNDERABAD - 500 009 2. ITO, WARD 10(2), HYDERABAD. 3. PR. C I T - 6 , HYDERABAD. 4. CIT(APPEALS) - 6, HYDERABAD. 5. DR, ITAT, HYDERABAD. 6. GUARD FILE. BY ORDER SR. PVT. SECRETARY, ITAT, HYDERABAD.