Rama Kandukuri, Adilabad V. ACIT, Central Circle-3(3), Hyderabad

ITA 153/Hyd/2023

AI Insights

The case involves Smt. Rama Kandukuri, a doctor by profession, who appealed against the ex-parte order of the CIT (A)-11, Hyderabad, which confirmed various additions made by the Assessing Officer for the Assessment Year 2020-21. The Assessing Officer had made additions of Rs.30,90,000 as unexplained cash credit and Rs.20,000 as a difference in cash balance. The CIT (A) dismissed the appeal due to the assessee's repeated adjournment requests and non-compliance. The Tribunal, considering the circumstances, decided to give the assessee another opportunity to present her case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 302940 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 25-04-2023
• Assessment Year: 2020-2021
• Appeal Filed On: 16-03-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 142(1); 133A; 143(2); 139(1); 153

Judgement Text

ITA 153 of 2023 Rama Kandukuri Page 1 of 3 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri K. Narasimha Chary, Judicial Member ITA No. 153/Hyd/2023 Assessment Year:2020-21 Smt. Rama Kandukuri Adilabad PAN: ABHPK6188P Vs. ACIT Central Circle 3(3) Hyderabad (Appellant) (Respondent) Assessee by : N O N E Revenue by: Shri KPRR Murthy, CIT(DR) Date of hearing: 26/04/2023 Date of pronouncement: 28/04/2023 ORDER Per R.K. Panda, A.M This appeal filed by the assessee is directed against the ex-parte order dated 31.01.2023 of the learned CIT (A)-11, Hyderabad relating to A.Y.2020-21. 2. Although a number of grounds have been raised by the assessee, however, these all relate to the ex-parte order of the CIT (A) in confirming the various additions made by the Assessing Officer. 3. Facts of the case, in brief, are that the assessee is a doctor by profession. She filed her return of income on 9.1.2021 u/s 139(1) of the Act declaring total income of Rs.1,01,93,360/-. ITA 153 of 2023 Rama Kandukuri Page 2 of 3 A survey operation u/s 133A of the I.T. Act was conducted in the case of the assessee on 11.02.2020. The case was selected for scrutiny and statutory notices u/s 143(2) & 142(1) were issued and served on the assessee to which the AR of the assessee appeared before the Assessing Officer and filed the requisite details from time to time. The Assessing Officer completed the assessment u/s 143(3) of the Act on 14.03.2022 determining the total income of the assessee at Rs.1,33,03,357/- wherein he made addition of Rs.30,90,000/- as unexplained cash credit u/s 115BBE of the Act and Rs.20,000/- being difference in cash balance. 3.1 Since the assessee did not appear before the CIT (A) despite number of opportunities granted, the learned CIT (A) in the ex-parte order passed by him dismissed the appeal filed by the assessee and thereby sustained the additions made by the Assessing Officer. 4. At the time of hearing, none appeared on behalf of the assessee despite service of notice. However, considering the fact that the CIT (A) passed an ex-parte order, therefore, the appeal was heard on the basis of material available on record and after hearing the learned DR. 5. A perusal of the order of the CIT (A) shows that he has granted number of opportunities to the assessee. However, the assessee was seeking adjournment after adjournment and there was no compliance by the assessee for which the learned CIT (A) rejected the adjournment application last filed on 5.1.2023 and passed the order on 31.1.2023. Considering the totality of the facts of the case and in the interest of justice, we deem it proper ITA 153 of 2023 Rama Kandukuri Page 3 of 3 to restore the issue to the file of the learned CIT (A) with a direction to grant one last opportunity to the assessee to substantiate his case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the learned CIT (A) without seeking any adjournment under any pretext failing which the learned CIT (A) is at liberty to pass appropriate order as per law. We hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes. 6. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 28 th April, 2023. Sd/- Sd/- (K. NARASIMHA CHARY) JUDICIAL MEMBER (R.K. PANDA) ACCOUNTANT MEMBER Hyderabad, dated 28 th April, 2023 Vinodan/sps Copy to: S.No Addresses 1 Mrs. Rama Kandukuri, 6-5-59 Netaji Chowk, Hameedpura, Adilabad 504001 2 ACIT Central Circle 3(3) Aayakar Bhavan, Opp: LB Stadium, Basheerbagh, Hyderabad 3 Pr. CIT- Central, Hyderabad 4 DR, ITAT Hyderabad Benches 5 Guard File By Order