Charan Kumar Jonnagadla (HUF), Madanapalle V. Income Tax Officer, Ward-1, Madanapalle

ITA 210/Hyd/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1440 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2006-2007
• Appeal Filed On: 18-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M MAHIDHAR
• Assessee Lawyers: S RAMA RAO
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L . P . SAHU, ACCOUNTANT MEMBER (THROUGH VIRTUAL HEARING) ITA NO. 210 /HYD/20 20 ( ASSESSMENT YEAR : 2006 - 07) SHRI CHARAN KUMAR JONNAGADLA (HUF), MADANAPALLE. PAN AACHC 2701E ..APPELLANT. VS. INCOME TAX OFFICER , WARD 1, MADANAPALLE. ..RESPONDENT. APPELLANT BY : SHRI S. RAMA RAO. RESPONDENT BY : SHRI M MAHIDHAR (D.R) DATE OF HEARING : 23.06. 2021. DATE OF PRONOUNCEMENT : 28 .0 6 . 2021. O R D E R PER L .P.S AHU , A .M. : THIS ASSESSEES APPEAL ARISES FROM THE COMMISSIONER OF INCOME TAX , TIRUPATI ORDER DT. 13.11 . 2019 PASSED IN CASE NO. 10631/2014 - 15/CIT(A)/TPT IN PROCEEDINGS UNDER SECTION 143(3) OF INCOME TAX ACT, 1961 (THE ACT) ON THE FOLLOWING GROUNDS OF APPEAL : 2 ITA NO. 210 /HYD/20 20 3 ITA NO. 210 /HYD/20 20 2. DURING THE COURSE OF HEARING, THE LEARNED AR OF THE ASSESSEE UNDERTOOK THAT THE ASSESSEE WILL PRODUCE ALL THE DOCUMENTS AS REQUIRED BY THE CIT(A) FOR EARLY DISPOSAL OF THE APPEAL. IT IS FURTHER STATED THAT THE ASSESSEE WAS NOT ENGAGED IN ANY FRAUDULENT ACTIVITY THE LEARNED AUTHORISED REPRESENTATIVE PRAYED THAT ONE MORE OPPORTUNITY BE PROVI DED TO PRESENT ITS CASE WITH ALL THE NECESSARY DOCUMENTS BEFORE THE CIT (A). 3. ON THE OTHER HAND, THE LEARNED CIT - DR RELIED ON THE ORDER OF CIT (A) AND STRONGLY OBJECTED TO THE PRAYER OF THE ASSESSEE TO SEND BACK TO CIT(A). 4. AFTER HEARING BOTH SIDES AND PERUSAL OF THE ORDERS OF AUTHORITIES BELOW, CONSIDERING THE PRAYER OF THE LD. AR OF THE ASSESSEE, KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE AND INTEREST OF THE JUSTICE, WE RESTORE THE MATTER TO CIT (A) TO EXAMINE THE DOCUMENTS A S EVIDENCE SUBMITTED BY THE ASSESSEE AFRESH AND THE CIT (A) SHALL PROVIDE REASONABLE OPPORTUNITY OF HEARING BEFORE DECIDING THE APPEAL OF THE ASSESSEE, AS PER LAW. THE ASSESSEE ALSO DIRECTED NOT TO SEEK UNNECESSARY ADJOURNMENTS WITHOUT COGENT REASONS. OR DERED ACCORDINGLY. 4 ITA NO. 210 /HYD/20 20 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28TH JUNE, 2021. SD/ - SD/ - ( S.S. GODARA ) ( L .P. SAHU ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DT. 28 .0 6 . 2021. * REDDY GP COPY TO : 1. SHRI CHARAN KUMAR JONNALAGADLA, 8 - 219, NEHRU BAZAR, PANCHARATHNA BUILDING, MADANAPALLE. 2. ITO, WARD 1, MADANAPALLE. 3. PR. C I T , TIRUPATI. 4. CIT(APPEALS) , TIRUPATI. . 5. DR, ITAT, HYDERABAD. 6. GUARD FILE. BY ORDER SR. PVT. SECRETARY, ITAT, HYDERABAD.