Manoj Kumar Vijayvargiya , Hyderabad V. Income Tax Officer, Ward-5(1), Hyderabad

ITA 1712/Hyd/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3532 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 10-03-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 16-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROHIT MAJUMDAR
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD. BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER (T HROUGH V IDEO CONFERENCE ) ITA NO. 1712 /HYD/2018 (ASSESSMENT YEAR : 2011 - 12) SHRI MANOJ KUMAR VIJAYVARGI, 4 - 5 - 947, BADI CHOWDI, SULTAN BAZAR, HYDERABAD. PAN ADQPV 2861D VS. INCOME TAX OFFICER, WARD 5(1), HYDERABAD. APPELLANT RESPONDENT APPELLANT BY : SHRI BHUPESH KUMAR DAND. RESPONDENT BY : SHRI ROHIT MAJUMDAR (D.R.) DATE OF HEARING : 10.03 .2021. DATE OF PRONOUNCEMENT : 07.06 . 2021. O R D E R PER SHRI S.S. GODARA, J.M. : THIS ASSESSEES APPEAL FOR ASST. YEAR 2014 - 15 ARISES FROM THE COMMISSIONER OF INCOME TAX (APPEALS) - 1 0 , HYDERABAD S ORDER DT. 25.04.2018 PASSED IN CASE NO. 0088/CIT(A) - 10/2016 - 17/CIT(A),HYD - 10/10113/2016 - 17 IN 2 ITA NO. 1712/HYD/2018 PROCEEDINGS UNDER SECTION 143(3) OF INCOME TAX ACT, 1961 (THE A CT). HEARD BOTH THE PARTIES . C ASE FILE PERUSED. 2. WE NOTICE AT THE OUTSET THAT THE CIT(APPEALS) LOWER APPELLATE ORDER AFFIRMING THE ASSESSING OFFICER S ACTION INTER ALIA ADDING RS.60,70,975 AND RS.20 LAKHS AS UNEXPLAINED CASH DEPOSIT AND UNEXPLAINED LOAN; RESPECTIVELY IN THE COURSE OF ASSESSMENT HAS BEEN PASSED EXPARTE. L EARNED DEPARTMENTAL REPRESENTATIVE STRONGLY ARGUED THAT THE CIT(APPEALS) HAS NOT TAKEN ANY EXPARTE ACTION AGAINST THE ASSESSEE. THE SAME GOES AGAINST THE CIT(APPEALS) FINDINGS IN PARA 4 PAGE 2 THAT SINCE THE ASSESSEE HAD NOT APPEARED IN FURTHERANCE TO HEARING NOTICE DT.8.3.2018, IT WAS IMPLIED THAT HE WAS NOT INTERESTED ANY MORE IN PURSUING THE SAME. 3. FACED WITH THIS SITUATION, WE DEEM IT APPROPRIATE TO RESTORE THE INSTANT GRIEVANCE BACK TO THE CIT(APPEALS) FOR AFRESH ADJUDICATION AS PER LAW. IT IS MADE CLEAR THAT THE ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE SHALL APPEAR BEFORE THE CIT(APPEALS) 3 ITA NO. 1712/HYD/2018 ON OR BEFORE 31.08.2021 WITH ALL THE NECESSARY DETAILED EVIDENCE ; AT HIS OWN RISK AND RESPONSIBILITY , TO BE FOLLOWED BY THREE EFFECTIVE OPPORTUNITIES OF HEARING. 4. THIS ASSESSEE'S APPEAL IS ALLOWED FOR STATISTICAL PURPOSES, IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH JUNE , 2021. SD/ - SD/ - (A.MOHAN ALANKAMONY ) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DT. 07.06 .2021. * REDDY GP COPY TO : 1. SHRI MANOJ KUMAR VIJAYVARGI, 4 - 5 - 947, BADI CHOWDI, SULTAN BAZAR, HYDERABAD. 2. ITO, WARD 5(1), HYDE RABAD. 3. PR. C I T - 10 , HYDERABAD. 4. CIT(APPEALS) - 10, HYDERABAD. 5. DR, ITAT, HYDERABAD. 6. GUARD FILE. BY ORDER SR. PVT. SECRETARY, ITAT, HYDERABAD.