Vimala Reddy Adapa , Hyderabad V. Income Tax Officer, Ward-16(2), Hyderabad

ITA 1717/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2877 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2012-2013
• Appeal Filed On: 25-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Capital Gains

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. NO. 1717/HYD/2019 ASSESSMENT YEAR: 2012-13 VIMALA REDDY ADAPA, HYDERABAD [PAN: ADHPA2536M] VS INCOME TAX OFFICER, WARD-16(2), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : NONE FOR REVENUE : SHRI SUNIL KUMAR PANDEY, DR DATE OF HEARING : 29-04-2021 DATE OF PRONOUNCEMENT : 18-06-2021 O R D E R PER S.S.GODARA, J.M. : THIS ASSESSEES APPEAL FOR AY.2012-13 ARISES FROM TH E CIT(A)-4, HYDERABADS ORDER DATED 08-11-2016 PASSED IN CASE NO.0225 / 12-13 / ITO, WD.16(2) / CIT(A)-4 / HYD / 16-17, IN PROCEEDINGS U/S.143(3) OF THE INCOME TAX ACT, 1961 [I N SHORT, THE ACT]. CASE CALLED TWICE. NONE APPEARED AT ASSESSEES BEHE ST. 2. WE NOTICE AT THE OUTSET THAT THE CIT(A)S LOWER APPELLA TE ORDER UNDER CHALLENGE INTER ALIA AFFIRMING THE ASSESSING OFFICERS ACTION, UN-EXPLAINED CASH CREDITS OF RS.6 1,42,000/- MAKING LONG TERM CAPITAL GAINS OF RS.94,68,101/- ALLE GEDLY ITA NO. 1717/HYD/2019 :- 2 -: DENYING TRANSFER EXPENSES AND INDEXED COST OF IMPROVE MENTS, HAS BEEN PASSED EX-PARTE. 3. LEARNED DEPARTMENTAL REPRESENTATIVE INVITED OUR ATTENTION TO PARA 3 PG.3 OF THE CIT(A)S ORDER THAT THE AS SESSEE HAD BEEN AFFORDED ADEQUATE OPPORTUNITY(IES) OF HEARI NG, WHEREIN SHE CHOSE NOT TO APPEAR. 4. WE PRIMA-FACIE NOTICE THAT THE ASSESSEE HAD BEEN SERVED ONLY THE CIT(A)S HEARING NOTICE ISSUED ON 30-06-2016 SINCE THERE IS NO INDICATION QUA SERVICE OF ANY FURTHER NOTICE. COUPLED WITH THIS, THE CIT(A) HAS ALSO NOT EXAMINED TH E RELEVANT FACTUAL EVIDENCE TENDERED AT THE ASSESSEES BEH EST DURING THE COURSE OF SCRUTINY IN THE LIGHT OF SECTION 2(50)(C) OF THE ACT REQUIRING FRAMING OF POINTS OF ADJUDICATION FOL LOWED BY A DETAILED ADJUDICATION. WE THEREFORE DEEM IT APPROPRIATE TO RESTORE THE ASSESSEE S INSTANT GRIEVANCE(S) BACK TO THE CIT(A) FOR HIS AFRESH ADJUDICATION AS PER LAW WITHIN THREE EFFECTIVE OPPORTUN ITIES OF HEARING. ORDERED ACCORDINGLY. 5. THIS ASSESSEES APPEAL IS TREATED AS ALLOWED FOR S TATISTICAL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH JUNE, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.G ODARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 18-06-2021 TNMM ITA NO. 1717/HYD/2019 :- 3 -: COPY TO : 1.SMT.VIMALA REDDY ADAPA, PLOT NO.H-27 & H-28, FLAT NO.301, MUPPA PANCHAVATI TOWNSHIP, MANIKONDA, HYDERABAD. 2.THE INCOME TAX OFFICER, WARD-16(2), HYDERABAD. 3.CIT(APPEALS)-4, HYDERABAD. 4.PR.CIT-4, HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.