Devarakonda Anil Kumar , Secunderabad V. Asst. Commissioner of Income Tax, Circle-10(1), Hyderabad

ITA 1235/Hyd/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2546 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2012-2013
• Appeal Filed On: 11-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROHIT MAJUMDAR
• Assessee Lawyers: B SHANTI KUMAR
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER (THROUGH VIRTUAL HEARING) ITA NO. 1235 /HYD/20 1 8 (ASSESSMENT YEAR : 2012 - 13) SHRI DEVARAKONDA ANIL KUMAR, FLAT 101,SKVS WILLMOT APARTMENT, 10 - 2 - 399, STREET NO.3, COURT LANE, WEST MARREDPALLY, SECUNDERABAD - 500 026 P AN ABPPD 9616D ..APPELLANT. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 10(1), HYDERABAD. ..RESPONDENT. APPELLANT BY : SHRI B. SHANTI KUMAR. RESPONDENT BY : SHRI R OHIT MAJUMDAR (D.R) DATE OF HEARING : 10.05 .2021. DATE OF PRONOUNCEMENT : 10 .0 6 . 2021. O R D E R PER L . P . SAHU , A .M. : THIS ASSESSEES APPEAL ARISES FROM THE COMMISSIONER OF INCOME TAX - 6 , HYDERABAD ORDER DT. 31.01.2018 PASSED IN CASE NO. 0027/2015 - 2 ITA NO. 1 235 /HYD/201 8 16/A2/CIT(A) - 6 IN PROCEEDINGS UNDER SECTION 143(3) OF INCOME TAX ACT, 1961 (THE ACT). 2. DURING THE COURSE OF HEARING, THE LEARNED AR OF THE ASSESSEE UNDERTOOK THAT THE ASSESSEE WILL PRODUCE ALL THE DOCUMENTS AS REQUIRED BY THE CIT( A ) FOR EARLY DISPOSAL OF THE APPEAL. IT IS FURTHER STATED THAT THE ASSESSEE WAS NOT ENGAGED IN ANY FRAUDULEN T ACTIVITY THE LEARNED AUTHORISED REPRESENTATIVE PRAYED THAT ONE MORE OPPORTUNITY BE PROVIDED TO PRESENT ITS CASE WITH ALL THE NECESSARY DOCUMENTS BEFORE THE CIT ( A ). 3. ON THE OTHER HAND, THE LEARNED CIT - DR RELIED ON THE ORDER OF CIT ( A ) AND STRONGLY OBJECTED TO THE PRAYER OF THE ASSESSEE TO SEND BACK TO CIT(A) . 4. AFTER HEARING BOTH SIDES AND PERUSAL OF THE ORDERS OF AUTHORITIES BELOW, CONSIDERING THE PRAYER OF THE LD. AR OF THE ASSESSEE, KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CA SE AND INTEREST OF THE JUSTICE , WE RESTORE THE MATTER TO CIT ( A ) TO EXAMINE THE DOCUMENTS AS 3 ITA NO. 1 235 /HYD/201 8 EVIDENCE SUBMITTED BY THE ASSESSEE AFRESH AND THE CIT ( A ) SHALL PROVIDE REASONABLE OPPORTUNITY OF HEARING BEFORE DECIDING THE APPEAL OF THE ASSESSEE, AS PER LAW. THE ASSESSEE ALSO DIRECTED N OT TO SEEK UNNECESSARY ADJOURNMENTS WITHOUT COGENT REASONS. ORDERED ACCORDINGLY. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 10TH JUNE , 2021. SD/ - SD/ - ( S.S. GODARA ) ( L . P . SAHU ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DT. 10 .0 6 .2021. * REDDY GP COPY TO : 1. SHRI DEVARAKONDA ANIL KUMAR, FLAT 101, SKVS WILLMOT APARTMENT, 10 - 2 - 399, STREET NO.3, COURT LANE, WEST MARREDPALLY, SECUNDERABAD - 500 026 2. A CIT, CIRCLE 10(1), HYDERABAD. 3. PR. C I T - 6 , HYDERABAD. 4. CIT(A) - 6, HYDERABAD. 5 . DR, ITAT, HYDERABAD. 6 . GUARD FILE. BY ORDER SR. PVT. SECRETARY, ITAT, HYDERABAD.