Suresh Chebrolu, Hyderabad V. Income Tax Officer, Ward-11(2), Hyderabad

ITA 1313/Hyd/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9428 (ITAT-HYDERABAD)
• Duration Of Justice: 9 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 28-03-2019
• Assessment Year: 2013-2014
• Appeal Filed On: 19-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NEEJU GUPTA
• Assessee Lawyers: T CHAITANYA KUMAR
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A ', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN , ACCOUNTANT MEMBER ITA NO. 1313 / HYD/201 8 ASSESSMENT YEAR: 20 1 3 - 1 4 SURESH CHEBROLU, HYDERABAD. PAN A HNPC 2432 L VS. INCOME - TAX OFFICER, WARD 11(2), HYDERABAD. APPELLANT RESPONDENT ASSESSEE BY: S HRI T. CHAITANYA KUMAR REVENUE BY: S MT. NEEJU GUPTA DATE OF HEARING: 28 / 0 3 / 201 9 DATE OF PRONOUNCEMENT: 05 / 0 4 /201 9 O R D E R PER S. RIFAUR RAHMAN , AM: T H IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF CIT(A) 5 , HYDERABAD, DATED, 2 2 /0 2 /201 8 FOR AY 20 1 3 - 1 4` . 2. BRIEF FACTS OF THE CASE ARE, T HE A SSESSEE AN INDIVIDUAL FILED HIS RETURN OF INCOME FOR AY 2013 - 14 ON 26.05.2014 ADMITTING TOTAL INCOME OF RS. 2,08,920/ - . THE CASE WAS CONVERTED TO SCRUTINY AS PER CASS GUIDELINES FOR THE REASONS., 'TO EXAMINE CASH DEPOSITS IN SAVINGS BANK ACCOUNT MORE THAN THE: TURNO VER.' AS THERE WAS NO COMPLIANCE TO THE HEARING NOTICES ISSUED DURING THE COURSE OF ASSESSMENT PROCEEDINGS, THE. AO COMPLETE D THE ASSESSMENT U / S. 144 ON 29.03.2016, WITH A TOTAL INCOME OF RS. 22,93,250/ - . I.T.A. NO. 1313 /HYD/1 8 SURESH CHEBROLU , HYD. 2 3. AGGRIEVED BY THE ORDER OF AO, THE ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT(A), WHO DISMISSED THE APPEAL OF THE ASSESSEE IN - LIMINE ON THE GROUND THAT THERE WAS NO COMPLIANCE FROM THE ASSESSEE TO THE NOTICES ISSUED. 4. AGGRIEVED BY THE ORDER OF CIT(A), THE ASSESSEE IS IN APPEAL BEFORE US CONTENDING THAT THE CIT(A) ERRED IN CONFIRMING THE ACTION OF THE AO WITHOUT GIVING ANY FURTHER OPPORTUNITY. 5. CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE FIND THAT SINCE THERE WAS NO COMPLI ANCE FROM THE ASSESSEE TO THE HEARING NOTICES ISSUED BY THE AO AS WELL AS CIT(A), THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE BY THE REVENUE AUTHORITIES WITHOUT GOING INTO THE MERITS OF THE CASE. TO MEET THE ENDS OF JUSTICE, ONE MORE OPPORTUNITY MA Y BE GRANTED TO THE ASSESSEE TO APPEAR BEFORE THE AO AND REPRESENT HIS CASE ON MERITS. ACCORDINGLY, WE REMIT THE ISSUE BACK TO THE FILE OF AO WITH A DIRECTION TO DECIDE THE ISSUE IN ACCORDANCE WITH LAW AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN THE MATTER. THE ASSESSEE IS DIRECTED TO COOPERATE WITH THE AO TO COMPLETE THE ASSESSMENT . 6 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 5 TH APRIL , 201 9. SD/ - ( P. MADHAVI DEVI ) JUDICIAL MEMBER SD/ - ( S. RIFAUR RAHMAN ) ACCOUNTANT MEMBER HYDERABAD, DATED 5 TH APRIL , 201 9. I.T.A. NO. 1313 /HYD/1 8 SURESH CHEBROLU , HYD. 3 KV COPY FORWARDED TO: 1. SURESH CH EBROLU, C/O T. CHAITANYA KUMAR, ADVOCATE, FLAT NO. 102, GOURI APARTMENT, URDULANE, HIMAYATNAGAR, H YDERABAD . 2 . IT O , WARD 1 1 (2), HYDERABAD. 3 . CIT (A) - 5 , HYDERABAD 4. PR. CIT 5 , HYDERABAD 5. THE DR, ITAT, HYDERABAD 6. GUARD FILE