Kanaka Raju Sudamalla, Hyderabad V. Income Tax Officer, Ward-11(3), Hyderabad

ITA 1138/Hyd/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0665 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2013-2014
• Appeal Filed On: 31-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K PRAHLADA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. NO. 1138/HYD/2018 ASSESSMENT YEAR: 2013-14 KANAKA RAJU SUDAMALLA, PROP: M/S.S.V.ENGINEERING WORKS, HYDERABAD [PAN: ARBPS9932K] VS INCOME TAX OFFICER, WARD-11(3), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI K.PRAHLADA RAO, AR FOR REVENUE : SHRI SUNKU SRINIVASU, DR DATE OF HEARING : 19-05-2021 DATE OF PRONOUNCEMENT : 14-07-2021 O R D E R PER S.S.GODARA, J.M. : THIS ASSESSEES APPEAL FOR AY.2013-14 ARISES FROM TH E CIT(A)-5, HYDERABADS ORDER DATED 16-03-2018 PASSED IN APPEAL NO.0022/2016-17/CIT(A)-5, CIT(A), HYDERABAD- 5/ 10081/2016-17, INVOLVING PROCEEDINGS U/S.143(3) OF THE INCOME TAX ACT, 1961 [IN SHORT, THE ACT]. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. THE ASSESSEE HAS PLEADED THE FOLLOWING SUBSTANTIVE GROUNDS IN THE INSTANT APPEAL: ITA NO. 1138/HYD/2018 :- 2 -: 1.THE LEARNED COMMISSIONER OF INCOMETAX (APPEALS) IS NOT JUSTIFIED IN DISMISSING THE APPEAL WITHOUT GRANTING THE ADJOURNM ENT REQUESTED FOR BY THE APPELLANT, AFTER KNOWING THE FACT THAT T HE APPELLANT WAS ILL AND WAS UNDERGOING TREATMENT. 2. THE LEARNED COMMISSIONER OF INCOMETAX (APPEALS), IN THE FACTS AND CIRCUMSTANCES OF THE CASE, IS NOT JUSTIFIED IN CONF IRMING THE TWO ADDITIONS OF RS.48,44,380/- AND RS.13,63,102/-. 3. WE NOTICE AT THE OUTSET WITH THE ABLE ASSISTANCE OF BOT H THE PARTIES THAT THE CIT(A) HAD PASSED SIMILAR EX-PARTE ORDER IN ASSESSEES CASE ITSELF IN AY.2012-13 AS WELL WHEREI N THE TRIBUNALS CO-ORDINATE BENCHS ORDER ITA NO.640/HYD/2 017, DT.06-11-2020 HAS RESTORED THE CORRESPONDING GROUND(S) BACK FOR HIS AFRESH APPROPRIATE ADJUDICATION. THE SAME IS STATED TO BE PENDING TILL DATE AS WELL. WE THUS, FOLLOW JUDICIAL CONSISTENCY AND RESTORE THE ASSESSEES TWIN SUBSTANTIVE GROUNDS RAISED IN THE INSTANT APPEAL BACK TO THE CIT(A) FOR HIS APPROPRIATE ADJUDICATION AS PER LAW WITHIN THREE EFFEC TIVE OPPORTUNITIES OF HEARING. 4. THIS ASSESSEES APPEAL IS TREATED AS ALLOWED FOR S TATISTICAL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH JULY, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.GO DARA) ACCOUNTANT MEMBER JUDICIAL MEMB ER HYDERABAD, DATED: 14-07-2021 TNMM ITA NO. 1138/HYD/2018 :- 3 -: COPY TO : 1.KANAKA RAJU SUDAMALLA, PROP: M/S.S.V.ENGINEERING WORKS, 2-140/3, ROAD NO.3, SHOBANA COLONY, BALANAGA R, HYDERABAD. 2.THE INCOME TAX OFFICER, WARD-11(3), HYDERABAD. 3.CIT(APPEALS)-5, HYDERABAD. 4.PR.CIT-5, HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.