I.V. Sekhar Reddy, Kurnool, Kurnool V. ITO, Ward-1, Kurnool, Kurnool

ITA 1437/HYD/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6462 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 13-06-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 28-12-2015
• Court: TRIBUNAL
• Department Lawyers: M SITARAM
• Assessee Lawyers: I V SUDHAKAR REDDY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A (SMC), HYDERABAD BEFORE SHRI J.SUDHAKARA REDDY, ACCOUNTANT MEMBER I.T.A. NOS. 1436 & 1437/HYD/2015 ASSESSMENT YEARS: 2004-05 & 2007-08 I.V. SEKHAR REDDY KURNOOL [PAN: AABPI1887J] VS THE INCOME TAX OFFICER, WARD-1, KURNOOL (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI I.V. SUDHAKAR REDDY FOR REVENUE : SHRI M. SITARAM DR DATE OF HEARING : 13-06-2016 DATE OF PRONOUNCEMENT : 14-06-2016 O R D E R THESE TWO APPEALS ARE FILED BY THE ASSESSEE DIRECTE D AGAINST THE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS ), KURNOOL, DATED 14 TH SEPTEMBER, 2015 FOR THE AYS. 2004-05 & 2007-08. 2. AFTER HEARING THE RIVAL CONTENTIONS, I FIND THAT THE LD . CIT(A) HAS FAILED TO DISPOSE-OFF THIS CASE ON MERITS. HE HAD DISMISSED THE APPEAL FOR NON-PROSECUTION. NO SUCH PO WER IS GRANTED TO THE LD. CIT(A) UNDER THE INCOME TAX ACT, 196 1 (THE ACT). THE FIRST APPELLATE AUTHORITY IS BOUND TO DISP OSE-OFF THE CASE ON MERITS. HENCE, I SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) AFRESH FOR ADJUDICATION IN ACCORDANCE WITH LA W. THE FIRST I.T.A. NOS. 1436 & 1437/HYD/2015 :- 2 -: APPELLATE AUTHORITY SHALL PROVIDE ADEQUATE OPPORTUNI TY TO THE ASSESSEE AND DISPOSE-OFF THE APPEAL ON MERITS. 3. IN THE RESULT, BOTH THE APPEALS OF ASSESSEE ARE TREA TED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH JUNE, 2016 SD/- (J. SUDHAKARA REDDY) ACCOUNTANT MEMB ER HYDERABAD, DATED 14 TH JUNE, 2016 TNMM COPY TO : 1. I.V. SEKHAR REDDY, 87/1011, BALAJI CO-OP. COLONY , NANDYAL ROAD, KURNOOL. 2. THE INCOME TAX OFFICER, WARD-1, KURNOOL. 3. CIT(APPEALS), KURNOOL. 4. THE PR. CIT, KURNOOL. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.