Rajendar Oruganti , Warangal V. Income Tax Officer, Ward-5, Warangal

ITA 1153/Hyd/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8586 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2010-2011
• Appeal Filed On: 17-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P VINOD
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH : HYDERABAD (THROUGH VIDEO CONFERENC E ) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 11 53 /HYD./201 9 ASSESSMENT YEAR: 20 10 - 11 SRI RAJENDRA ORUGANTI VS. ITO, WARD 5 WARANGAL WARANGAL PAN: A DKPO8205A (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI P. VINOD, ADV. FOR REVENUE : S H. SUNIL KUMAR PANDEY , DR . DATE OF HEARING : 07 / 01 /202 1 DATE OF PRONOUNCEMENT : 08 / 01 /202 1 O R D E R PER SMT. P. MADHAVI DEVI, J.M. THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF CIT(A) - 3, HYDERABAD DATED 09.05.2019 CONFIRMING THE PENALTY LEVIED BY THE A.O. U/S 271(1)(B) OF THE INCOME TAX ACT, 1961 (THE ACT FOR SHORT). 2 . LD.COUNSEL FOR ASSESSEE SUBMITTED THAT A.O. HAD ALSO LEVIED PENALTY U/S 271(1)( C ) A N D THAT THE ASSESSEES APPEALS ON APPEAL AGAINST THE QUANT UM ADDITION MADE BY THE A.O. AND THE 271(1)(C )PENALTY APPEALS HAVE BEEN SET ASIDE TO THE FILE OF A.O. BY THIS TRIBUNAL. HE THEREFORE PRAYED THAT THIS APPEAL ALSO MAY BE REMITTED TO THE FILE OF A.O. 3. LD.DR HOWEVER SUBMITTED THAT THIS IS AN APPEAL AGAINST THE PENALTY LEVIED U/S 271(1)(B) OF THE ACT FOR NON - COMPLIANCE OF NOTICE S AND THEREFORE THE OUTCOME OF ASSESSMENT ORDER WHICH HAS BEEN SET ASIDE WILL HAVE NO EFFECT ON THIS APPEAL. ITA 1153/HYD/2019 AY 2010 - 11 RAJENDRA ORUGANTI 2 4. HAVING REG ARD TO THE RIVAL CONTENTIONS, WE FIND THAT THE ORDER U/S 271(1)(B) HAS BEE N PASSED EX PARTE THE ASSESSEE SINCE ASSESSEE DID NOT APPEAR AND FURNISH HIS EXPLANATION AND THE CIT(A)S ORDER ALSO IS EX PARTE THE ASSESSEE. 4. 1. THEREFORE, IN THE INTEREST OF JUSTICE , WE DEEM IT FIT AND PROPER TO REMAND THIS ISSUE ALSO TO THE FILE OF AO WITH A DIRECTION TO THE ASSESSEE TO FURNISH HIS EXPLANATION FOR NON - COMPLIANCE BEFORE THE AO AND THEREAFTER , AO SHALL RECONSIDER THE ISSUE IN ACCORDANCE WITH LAW. 5. IN THE RESULT , THE APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED ON 08 TH JANUARY, 2021. SD/ - SD/ - (A. MOHAN ALANKAMONY) (P. M ADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 08 TH J ANUARY, 2021 GMV COPY OF ORDER FORWARDED TO: 1. SRI RAJENDAR ORUGANTI, C/O P.VINOD, ADVOCATES, FLAT NO.610, 6 TH FLOOR, BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD 500 001 2. ITO, WARD 5, WARANGAL . 3. ACIT, WARANGAL RANGE, WARANGAL 4. CIT(A) - 3, HYDERABAD. 5. PR.CIT - 3, HYDERABAD 6. D.R. ITAT HYDERABAD 5 . GUARD FILE