Chirtanuru Murali , Nellore V. Income Tax Officer, Ward-5, Nellore

ITA 1571/Hyd/2018

• Counselvise Citation: [2019] 113 COUNSELVISE.COM (IT) 6416 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2013-2014
• Appeal Filed On: 18-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NILANJAN DEY
• Assessee Lawyers: K A SAI PRASAD

Judgement Text

ITA NO 1571 OF 2018 CHIRTANURU MURALI NELLORE. PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.1571/HYD/2018 ASSESSMENT YEAR: 2013-14 SHRI CHIRTANURU MURALI NELLORE PAN:AFUPC9685E VS. INCOME TAX OFFICER WARD-5 NELLORE (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI K.A. SAI PRASAD REVENUE BY : SRI NILANJAN DEY, DR DATE OF HEARING: 15/11/2019 DATE OF PRONOUNCEMENT: 21/11/2019 ORDER PER SMT. P. MADHAVI DEVI, J.M. THIS APPEAL WAS POSTED FOR HEARING TODAY ONLY TO FI X THE EARLY DATE OF HEARING SINCE THE ISSUE WAS RELAT ING TO ESTIMATION OF INCOME FROM WINE BUSINESS AND ALSO THE INCOME AS SESSED WAS ONLY RS.19,30,990/- AND THEREFORE, IT CAN BE HEARD BY THE SMC. AFTER HEARING BOTH THE PARTIES, WE FIND THAT THE CI T (A) HAS DISMISSED THE ASSESSEES APPEAL FOR WANT OF APPEARA NCE AND HAS NOT DISCUSSED ANYTHING ON MERIT. THEREFORE, WE DEEM IT FIT AND PROPER TO DISPOSE OF THE APPEAL BY SETTING ASIDE TH E ORDER OF THE CIT (A) AND DIRECTING HIM TO ADJUDICATE THE ISSUE O N MERITS AFTER GIVING THE ASSESSEE A FAIR OPPORTUNITY OF HEARING. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE CIT (A) FOR EAR LY DISPOSAL OF THE APPEAL. ITA NO 1571 OF 2018 CHIRTANURU MURALI NELLORE. PAGE 2 OF 2 2. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST NOVEMBER, 2019. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 21 ST NOVEMBER, 2019. VINODAN/SPS COPY TO: 1 SRI CHIRTANURU MURALI, C/O CH. PARTHASARATHY & CO . 1-1- 298/2/B/3, 1 ST FLOOR, SOWBHAGYA AVENUE, ST. NO.1 ASHOKNAGAR, HYDERABAD 500020 2 ITO WARD 5 24-2-438, 1 ST FLOOR, GT ROAD, DARGAMITTA, NELLORE 524001 3 CIT (A)-TIRUPATI 4 PR. CIT - TIRUPATI 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER