Lalitha Bhookya , Hyderabad V. Income Tax Officer, Ward-8(3) , Hyderabad

ITA 283/Hyd/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1562 (ITAT-HYDERABAD)
• Duration Of Justice: 10 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 04-02-2021
• Assessment Year: 2017-2018
• Appeal Filed On: 19-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: TOTA SUBRAMANYAM
• Section: 201; 69A; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES SMC : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER IT A NO. 283 /H/20 20 ASSESSMENT YEAR: 20 1 7 - 18 LALITHA BHOOKYA, HYDERABAD. PAN BUIPB 5423P VS. INCOME - TAX OFFICER, WARD 8 ( 3 ), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SHRI TOTA SUBRAMANYAM DATE OF HEARING: 04 /0 2 /2021 DATE OF PRONOUNCEMENT: 15 /0 2 /2021 O R D E R T H IS ASSESSEE S APPEAL FOR AY 201 7 - 18 IS DIRECTED AGAINST THE C I T(A) - 2 , HYDERABAD S ORDER DATED 26 / 0 2 / 20 20 PASSED IN CASE NO. 13007 / 2019 - 20 CIT(A) - 2 INVOLVING PROCEEDINGS U/S 1 4 4 OF THE INCOME TAX ACT , 1961 ; IN SHORT THE ACT. CASE CALLED T HRICE . NONE APPEARED AT ASSESSEES BEHEST. THEREFORE, I PROCEED TO DISPOSE OF THIS APPEAL EX - I TA NO. 283 /HYD/ 2020 LALITHA BHOOKYA, HYD. : - 2 - : PARTE AFTER HEARING LEARNED DR AS WELL AS FACTS AVAILABLE ON RECORD. 2. WITH THE ABLE ASSISTANCE OF LEARNED DR, I NOTICE AT THE OUTSET THAT CIT(A)S ORDER; PASSED EX - PARTE, AFFIRMING ASSESSING OFFICERS M AKING 69A ADDITION OF RS. 21,92,381/ - HAS BEEN PASSED AFTER OUTBREAK OF COVID - 19 PANDEMIC IN THE BEGINNING OF THE YEAR. IT CAN BE SUFFICIENTLY IMPLIED THEREFORE THAT ASSESSEES NON - APPEARANCE BEFORE CIT(A) WAS NEITHER INTENTIONAL NOR DELIBERATE BUT ON ACC OUNT OF THE PANDEMIC OUTBREAK ONLY . I THEREFORE RESTORE THE ABOVE SOLE INSTANT APPEAL BACK TO THE CIT(A) FOR HIS AFRESH PROPER ADJUDICATION AS PER LAW AFTER GIVING THREE EFFECTIVE OPPORTUNITIES OF HEARING TO THIS TAXPAYER. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 15 TH FEBRUARY , 2021 . SD/ - ( S.S. GODARA ) JUDICIAL MEMBER HYDE RABAD, DATED : 15 TH FEBRUARY , 20 2 1 I TA NO. 283 /HYD/ 2020 LALITHA BHOOKYA, HYD. : - 3 - : K V C OPY TO : 1 LALITHA BHOOKYA, PLOT NO. 115, FLAT NO. 204, VINAYAKA NAGAR, OLD HAFEEZPET, MIYAPUR, HYDERABAD. 2 ITO, WARD 8 ( 3 ), HYDERABAD. 3 C I T(A) 2 , HYDERABAD. 4 PR. CIT - 2 , HYDERABAD 5 ITAT, DR, HYDERABAD. 6 GUARD FILE.