Murali Krishnam Raju Vegesna Venkata , Hyderabad V. Income Tax Officer, Ward-11(2) , Hyderabad

ITA 193/Hyd/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1429 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2011-2012
• Appeal Filed On: 12-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROHIT MAJUMDAR
• Assessee Lawyers: S ANTI PAWAN
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L . P . SAHU, ACCOUNTANT MEMBER (THROUGH VIRTUAL HEARING) ITA NO.193/HYD/2020 (ASSESSMENT YEAR : 2011 - 12) SHRI MURALI KRISHNAM RAJU VEGESNA VENKATA, HYDERABAD. PAN AEEPV0939F ..APPELLANT. VS. INCOME TAX OFFICER, WARD 11(2), HYDERABAD. ..RESPONDENT. ITA NO.194/HYD/2020 (ASSESSMENT YEAR : 2011 - 12) SHRI RAMACHANDRA RAJU VEGESNA, HYDERABAD. PAN A EQPV 7305H ..APPELLANT. VS. INCOME TAX OFFICER, WARD 11(5), HYDERABAD. ..RESPONDENT. APPELLANTS BY : SANTI PAWAN. RESPONDENTS BY : SHRI ROHIT MAJUMDAR (D.R.) DATE OF HEARING : 07.06.2021. DATE OF PRONOUNCEMENT : 21.0 6.2021. 2 ITA NO S . 193 & 194/HYD/2020 O R D E R PER SHRI S.S. GODARA, J.M. : TH E S E ASSESSEE'S APPEALS FOR ASSESSMENT YEAR 2011 - 12 ARE DIRECTED AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS) - 5 , HYDERABAD S SEPARATE ORDERS; BOTH DT. 16.12 .2019 , PASSED IN CASE NO. 10317/2018 - 19/CIT(A) - 5 AND CASE NO.10316/2018 - 19/CIT(A) - 5; RESPECTIVELY IN PROCEEDINGS U/S.144 OF THE INCOME TAX ACT, 1961 ('THE ACT'). HEARD BOTH THE PARTIES. CASE FILE S PERUSED. 2. L EARNED AUTHORIZED REPRENTATIVE OF THE ASSESSEE S SUBMITTED AT THE OUTSET WE NOTICE AT THE OUTSET THAT THESE TWIN CIT(A)S ORDERS ; AFFIRMING THE ASSESSING OFFICERS ACTION MAKING INCOME FROM OTHER SOURCES ADDITION(S) OF RS.1,14,76,151 AND RS.1,14,93,944; RESPECTIVELY, HAVE BEEN PASSED EXPARTE. AND TH A T TOO, WITHOUT EVEN INDICATING AS TO WHETHER ASSESSEES HAD BEEN ACTUALLY SERVED AT THE LAST HEARING NOTICE(S) OR NOT. WE THUS RESTORE TH E ASSESSEE'S SUBSTANTIVE GRIEVANCE(S) BACK TO THE CIT(A) FOR HIS AFRESH APPROPRIATE ADJUDICATION AS PER LAW WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING. THESE ASSESSEES OR THEIR 3 ITA NO S . 193 & 194/HYD/2020 AUTHORIZED REPRESENTATIVE MAY APPEAR IN THE CONSEQUENTIAL PROCEEDINGS ON OR BEFORE 31.10.2021 TO THIS EFFECT. ORDERED ACCORDINGLY. 4. T HE SE TWIN ASSESSEE'S APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS. A COPY OF THIS COMMON ORDER BE PLACED IN THE RESPECTIVE FILES. ORDER PRONOUNCED IN THE OPEN COURT ON 21ST JUNE , 2021. SD/ - SD/ - (L .P. SAHU) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DT. 21 .0 6 .2021. * REDDY GP COPY TO : 1. I) SHRI RAGHAVENDER DHRUDALA, G - 8, MEDHA REJOICE, RADHAKRISHNA NAGAR,ATTAPUR, K V RANGAREDDY - 500 048 PAN AGUPD 3312N II) SHRI M K R VEGESNA VENKATA, 401, SRI PAVITHRA RESIDENCY, NEAR OLD AGE HOME, NIZAMPET VILLAGE, HYDERABD - 500 090 PAN AEEPV 0939F III) SHRI RAMACHANDRA RAJU VEGESNA, 41 - A, F NO.204, PADMAVATHI VILLA, AS RAJU NAGAR, KUKATPALLY, HYDERABD - 500 072 PAN AEQPV 7305 2. I) ITO, WARD 8(2), HYDERAB A D . II) ITO, WARD 11(2), HYDERABAD. 3. PR. C I T - 2 , HYDERABAD. PR. CIT - 5, HYDERABAD. 4 ITA NO S . 193 & 194/HYD/2020 4. CIT(APPEALS) - 2, HYDERABAD. CIT(APPEALS) - 5, HYDERABAD. 5. DR, ITAT, HYDERABAD. 6. GUARD FILE. BY ORDER SR. PVT. SECRETARY, ITAT, HYDERABAD.