Bhaskar Reddy Pesaru , Warangal V. Income Tax Officer ,Ward-2, Warangal

ITA 338/Hyd/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8186 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 17-08-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 69A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER I.T.A. No.338/HYD/2021 Assessment Year: 2017-18 Bhaskar Reddy Pesaru, Warangal [PAN: AWIPP7074K] Vs Income Tax Officer, Ward-2, Warangal (Appellant) (Respondent) For Assessee : Shri Kiran Manohar, AR For Revenue : Smt.N.Swapna, DR Date of Hearing : 09-09-2021 Date of Pronouncement : 18-11-2021 O R D E R This assessee’s appeal for AY.2017-18 arises from the National Faceless Appeal Centre (NFAC), Delhi’s order dated 30-07-2021 passed in case No.CIT(A), Hyderabad-3/ 10047/2020-21, involving proceedings u/s.144 of the Income Tax Act, 1961 [in short, ‘the Act’]. Heard both the parties. Case file perused. 2. I notice at the outset that the CIT(A)’s lower appellate order in issue; affirming the assessing authority’s action making Section 69A un-explained interest addition of Rs.23,56,377/-; has been passed ex-parte. And that too, without even indicating as to whether the corresponding hearing notice(s) had been served upon the assessee or not. ITA No. 338/Hyd/2021 :- 2 -: 3. Coupled with this, the instant issue of un-explained amount deposited in bank account requires afresh consideration at the learned CIT(A)’s end since neither any credit has been given to the assessee’s past savings and cash in hand nor the latter has been able to reconcile source of the impugned deposits with the earlier withdrawals. I therefore restore the instant issue back to the CIT(A) for his afresh adjudication on merits. The assessee or his authorised representative shall appear before the Ld.CIT(A) on or before 31-01-2022 with all the relevant details to be followed by three effective opportunities of hearing. 4. This assessee’s appeal is treated as allowed for statistical purposes in above terms. Order pronounced in the open court on 18 th November, 2021 Sd/- (S.S.GODARA) JUDICIAL MEMBER Hyderabad, Dated: 18-11-2021 TNMM ITA No. 338/Hyd/2021 :- 3 -: Copy to : 1.Bhaskar Reddy Pesaru, Narsampet, Warangal. 2.Income Tax Officer, Ward-2, Warangal. 3.CIT(Appeals)-NFAC, Delhi. 4.D.R. ITAT, Hyderabad. 5.Guard File.