Appeal details
Counselvise Citation
[2021] 104 COUNSELVISE.COM (IT) 6096 (ITAT-HYDERABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 11 month(s) 26 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
19-12-2021
Appeal Filed By
Department
Order Result
PartlyAllowed
Bench Allotted
DB-B
Assessment Year
2011-2012
Appeal Filed On
23-12-2019
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD (Through Virtual Hearing) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SRI S.S. GODARA, JUDICIAL MEMBER ITA No. 1864/Hyd/2019 A.Y. 2011-12 Income Tax Officer, Ward-11(5), Hyderabad. Vs. Pratap Raju Byrraju, Hyderabad. PAN: ECXPB 6437 D (Appellant) (Respondent) ITA No.1898/Hyd/2019 A.Y. 2011-12 Pratap Raju Byrraju, Hyderabad. PAN: ECXPB6437 D VS. Income Tax Officer, Ward-11(5), Hyderabad. (Appellant) (Respondent) Assessee by Sri S. Rama Rao Revenue by Sri Subbaraju Penmetsa, Sr. AR Date of hearing: 13/12/2021 Date of pronouncement: 20/12/2021 ORDER PER A. MOHAN ALANKAMONY, A.M: The captioned appeals are cross appeals filed by the Revenue and the assessee. ITA No. 1864/Hyd/2019 is filed by the Revenue and ITA No.1898/Hyd/2019 is filed by the assessee against the order of the Ld. CIT(A)-5, Hyderabad in appeal No.10307/2018-19/CIT(A)-5, dated 2 18/10/2019 passed U/s. 143(3) r.w.s 147 and U/s. 250(6) of the Act for the A.Y. 2011-12. 2. At the outset, the Ld. AR submitted that the Ld. CIT (A) has passed orders based on the written submissions filed by the Counsel before the Ld. CIT (A). It was further submitted that the Ld. AR could not appear before the Ld. CIT (A) at the time of final hearing. It was therefore pleaded that the matter may be remitted back to the file of the Ld. CIT (A) in order to provide one more opportunity to the assessee of being heard. The Ld. DR on the other hand opposed to the submissions of the Ld. AR and prayed for confirming the orders of the Ld. Revenue Authorities. 3. After hearing both the parties, we do not find much merit in the submission of the Ld. AR. However, considering the issues involved in the appeals, we hereby remit the appeal of the assessee as well as the appeal of the Revenue back to the file of Ld. CIT(A) for de-novo consideration. At the same time, we hereby caution the assessee to promptly cooperate before the Ld. CIT (A) in the proceedings failing which the Ld. CIT(A) shall be at liberty to pass appropriate orders in accordance with law and merit based on the materials available on record. 4. In the result, appeal of the assessee as well as the Revenue are allowed for statistical purposes as indicated herein above. 3 Pronounced in the open Court on the 20 th December, 2021. Sd/- Sd/- (S.S. GODARA) (A. MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated: 20 th December, 2021. OKK Copy to:- 1) Income Tax Officer, Ward-11(5), R.No.1010, 10 th Floor, Signature Towers, Opp. Botanical Garden, Kondapur, Hyderabad.(ii) Income Tax Officer, Ward-11(5), Signature Towers, Kondapur, Hyderabad-500 084. 2) Mr. Byrraju Pratap Raju, H.No. 197/C, Addagutta Society, Opp. JNTU, Hydernagar, Kukatpally, Hyderabad – 500 072. (ii) Pratap Raju Byrraju, H.No.331, HMT Hills, Kukatpally, Hyderabad – 500 085. 3) The CIT(A)-5, Hyderabad. 4) The Principal Commissioner of Income Tax-5, Hyderabad. 5) The DR, ITAT, Hyderabad 6) Guard File
