Srinivasa Reddy palle, Tadipatri V. Income Tax Officer, Ward-3, Ananthapur

ITA 1815/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0666 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2014-2015
• Appeal Filed On: 16-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K A SAI PRASAD

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. 1815/HYD/2019 ASSESSMENT YEAR: 2014-15 SRINIVASA REDDY PALLE, TADIPATRI [PAN: AILPP7195G] VS INCOME TAX OFFICER, WARD-3, ANANTAPUR (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI K.A.SAI PRASAD, AR FOR REVENUE : SHRI SUNIL KUMAR PANDEY, DR DATE OF HEARING : 18-05-2021 DATE OF PRONOUNCEMENT : 14-07-2021 O R D E R PER S.S.GODARA, J.M. : THIS ASSESSEES APPEAL FOR AY.2014-15 ARISES FROM TH E CIT(A)-KURNOOLS ORDER DATED 30-10-2019 PASSED IN AP PEAL NO.CIT(A), KURNOOL/10317/2018-19, IN PROCEEDINGS U/ S.143(3) R.W.S.147 OF THE INCOME TAX ACT, 1961 [IN SHORT, THE A CT]. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. WE NOTICE AT THE OUTSET THAT THE CIT(A)S LOWER APPELLA TE ORDER AFFIRMING THE ASSESSING OFFICERS ACTION MAKING LONG TERM CAPITAL GAIN ADDITION OF RS.59,88,080/- IN ASSESSMEN T ORDER DT.14-12-2018; HAS BEEN PASSED EX-PARTE. ITA NO. 1815/HYD/2019 :- 2 -: 3. LEARNED DEPARTMENTAL REPRESENTATIVE VEHEMENTLY CONTENDED DURING THE COURSE OF HEARING THAT THE CIT(A)S DETAILED DISCUSSION IN PARA 3, PG.2 SUFFICIENTLY INDI CATES THAT HE HAD INDEED AFFORDED ADEQUATE OPPORTUNITIES TO THIS TA XPAYER TO PRESENT HIS CASE. 4. WE FIND NO MERIT IN THE INSTANT TECHNICAL ARGUMENT SIN CE IT NOWHERE EMERGES AS TO WHETHER THE CORRESPONDING LOWE R APPELLATE HEARING NOTICE(S) HAD BEEN ACTUALLY SERVED O N THE ASSESSEE OR NOT? COUPLED WITH THIS, THE CIT(A)S ORDER UNDER CHALLENG E HAS ALSO NOT DISCUSSED THE ENTIRE FACTUAL MATRIX SINCE HE HA S GONE BY THE ASSESSMENT FINDINGS ONLY. FACED WITH THIS SITUA TION, WE DEEM IT APPROPRIATE TO RESTORE THE ASSESSEES INSTANT SOLE SUBSTANTIVE GRIEVANCE BACK TO THE CIT(A) FOR HIS AFRES H ADJUDICATION WITHIN THREE EFFECTIVE OPPORTUNITIES OF HE ARING. 5. THIS ASSESSEES APPEAL IS TREATED AS ALLOWED FOR S TATISTICAL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH JULY, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.GO DARA) ACCOUNTANT MEMBER JUDICIAL MEMB ER HYDERABAD, DATED: 14-07-2021 TNMM ITA NO. 1815/HYD/2019 :- 3 -: COPY TO : 1.SRINIVASA REDDY PALLE, C/O.KATRAPATI & ASSOCIATES, 1-1-298/2/B/3, 1 ST FLOOR, ASHOKNAGAR, HYDERABAD. 2.THE INCOME TAX OFFICER, WARD-3, ANANTAPUR. 3.CIT(APPEALS)-KURNOOL. 4.PR.CIT-KURNOOL. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.