Karna Kamla Nagendra, Nalgonda V. Income Tax Officer, Ward-1, Nalgonda

ITA 1443/Hyd/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0863 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 18-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 143(3); 133A; 148

Judgement Text

ITA NOS 1439 TO 1449 KARNA VIJAYALAXMI NALGONDA AN D OTHERS PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD SMC BENCH, HYDERABAD (THROUGH VIDEO CONFERENCING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER S.NO ITA NO. ASSESSEE RESPONDENT A.Y 1 1439/H/19 KARNA VIJAYALAXMI, NALGONDA PAN:AEIPV0842F ITO WARD-1 NALGONDA 2013-14 2 1440/H/19 -DO- -DO- 2014-15 3 1441/H/19 -DO- -DO- 2015-16 4 1442/H/19 KARNA KAMLA NAGENDRA, NALGONDA PAN:APXPK4642L -DO- 2013-14 5 1443/H/19 -DO- -DO- 2014-15 6 1444/H/19 -DO- -DO- 2015-16 7 1445/H/19 KARNA LALITHA KISHORE REDDY, NALGONDA PAN:ANKPK1031G -DO- 2011-12 8 1446/H/19 -DO- -DO- 2012-13 9 1447/H/19 -DO- -DO- 2013-14 10 1448/H/19 -DO- -DO- 2014-15 11 1449/H/19 -DO- -DO- 2015-16 ASSESSEE BY: SMT. S. SANDHYA REVENUE BY : SRI SUNIL KUMAR PANDEY, DR DATE OF HEARING: 21/12/2020 DATE OF PRONOUNCEMENT: 21/12/2020 ORDER ALL THESE APPEALS ARE FILED BY THE RESPECTIVE ASSES SEES FOR THE RESPECTIVE A.YS AGAINST THE COMMON ORDER OF THE CIT (A)-3, HYDERABAD, DATED 18.06.2019 U/S 143(3) R.W.S. 147 OF THE I.T. ACT, 1961. THE COMMON GROUNDS OF APPEALS RAISED BY THE RESPECTIVE ASSESSEES ARE GIVEN BELOW: 1. THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) IS ERRONEOUS BOTH ON FACTS AND IN LAW . 2. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) OUGHT TO HAVE PROVIDED OPPORTUNITY TO THE APPELLANT BEFORE DECIDING THE APPEAL. 3. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) ERRED IN HOLDING THAT THE PROVISIONS OF SEC.14 7 OF THE I.T. ACT ARE APPLICABLE TO THE FACTS OF THE CASE. ITA NOS 1439 TO 1449 KARNA VIJAYALAXMI NALGONDA AN D OTHERS PAGE 2 OF 3 4. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFF ICER IN TREATING THE INCOME FROM AGRICULTURE AS THE INCOME FROM 'OTHER SOURCES' WITHOUT CONSIDERING THE FACT THAT T HE APPELLANT POSSESSED AGRICULTURAL LAND AND CULTIVATE D THE SAID LANDS. 5. ANY OTHER GROUND OR GROUNDS THAT MAY BE URGED AT THE TIME OF HEARING. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEES A RE PARTNERS IN M/S. KRISHNA MANASA CONSTRUCTIONS, MIRY ALAGUDA. A SURVEY OPERATION U/S 133A WAS CARRIED OUT ON 28.1.2 015 IN THE FIRM AND ALL THE RESPECTIVE ASSESSEES FILED THEIR R ETURNS OF INCOME WITHOUT DISCLOSING FULL INCOME AS PER THE AFFIDAVIT FILED BY THE MANAGING PARTNER OF THE FIRM. HENCE A NOTICE U/S 14 8 WAS ISSUED ON 24.5.2017 CALLING FOR CERTAIN INFORMATION. THE A SSESSEES FILED A LETTER DATED 5.3.2018 REQUESTING FOR TIME. THEREAFT ER, A LETTER DATED 20.3.2018 ALONG WITH COPY OF ITR-V WITHOUT CO MPUTATION STATEMENTS WERE FILED AND REQUESTED TO TREAT THE RE TURN ALREADY FILED AS THE ONE IN RESPONSE TO THE 148 NOTICE. SIN CE THERE WAS NO RESPONSE FROM THE ASSESSEES, AO COMPLETED THE ASSES SMENT BASED ON THE BANK ACCOUNTS PROVIDED BY THE ASSESSEES. AGG RIEVED, ASSESSEES PREFERRED APPEALS BEFORE THE CIT (A) WHO DISMISSED THE APPEALS AFTER CONDONING THE DELAY OF 1 DAY IN FILIN G THE APPEALS BEFORE THE CIT (A). AGGRIEVED, THE ASSESSEES ARE IN APPEAL BEFORE THE TRIBUNAL. 3. THE LEARNED AR SUBMITTED THAT BOTH THE ASSESSMEN T ORDERS AS WELL AS THE ORDER OF THE CIT (A) ARE EX-P ARTE THE ASSESSEE AND IS THEREFORE, PRAYED FOR AN OPPORTUNITY TO PRES ENT THEIR CASES BEFORE THE AO. 4. THE LEARNED DR IS ALSO HEARD. ITA NOS 1439 TO 1449 KARNA VIJAYALAXMI NALGONDA AN D OTHERS PAGE 3 OF 3 5. HAVING GONE THROUGH THE ASSESSMENT ORDERS AS WEL L AS THE CIT (A) ORDERS, I FIND THAT BOTH THE AUTHORITIE S HAVE PASSED EX- PARTE ORDERS AND THE INCOME BROUGHT TO TAX IS AGRIC ULTURAL INCOME DECLARED BY THE ASSESSEE WHICH IS TREATED AS INCOME UNDER THE HEAD OTHER SOURCES. THEREFORE, IN THE INTEREST OF JUSTICE, ALL THE APPELLATE ORDERS PASSED BY THE CIT (A) IN RESPECT O F ALL THE ASSESSEES ARE SET ASIDE TO THE FILE OF THE AO WITH A DIRECTION TO RE- DO THE ASSESSMENTS DONOVA IN ACCORDANCE WITH LAW. N EEDLESS TO MENTION THAT THE RESPECTIVE ASSESSEES SHALL BE GIVE N FAIR OPPORTUNITY OF HEARING. 6. IN THE RESULT, APPEALS FILED BY THE ASSESSEES AR E TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST DECEMBER, 2020. SD/- (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 21 ST DECEMBER, 2020. VINODAN/SPS COPY TO: 1 M/S.KARNA VIJAYALAXMI, KARNA KAMLA NAGENDRA, KARN A LALITHA KISHORE REDDY, 14-672, SHANTINAGAR, MIRYALGUDA, NAL GONDA 508207 2 ITO WARD-1 NEAR RAILWAY BRIDGE, HYDERABAD ROAD NALGONDA508001 3 CIT (A)-3 HYDERABAD 4 PR. CIT 3 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER