Aparna Yedula, Hyderabad V. ITO, Ward-4(3), Hyderabad

ITA 36/Hyd/2022

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6939 (ITAT-HYDERABAD)
• Duration Of Justice: 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 20-02-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 144; 143(3); 69A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘ SMC ’ BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER ITA No.36/Hyd/2022 (Assessment Year : 2017-18) Ms. Aparna Yedula, Hyderabad. PAN ALVPY9284G Vs. Income Tax Officer, Ward 4(3), Hyderabad. Appellant Respondent Appellant By : None. Respondent By : Shri Jeevanlal Lavidiya, (D.R.) Date of Hearing : 10.03.2022. Date of Pronouncement : 15.03.2022. O R D E R This assessee’s appeal for the Asst. Year 2017-18 arise from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi’s order dt.05.11.2021 passed in the case No. ITBA/NFAC/S/250/2021-22/1036738603(1) involving proceedings under Section 143(3) of Income Tax Act, 1961 (‘the Act’). None appeared on behalf of the assessee, therefore, case was heard exparte. Heard learned DR. 2 ITA 36/Hyd/2022 2. The assessee's sole substantive grievance herein challenge both the lower authorities’ action making 69A r.w.s. 115BBE addition of Rs.11,10,161 in the course of section 144 proceedings as upheld in the CIT(A)’s exparte order. 3. There is hardly any dispute that the lower appellate order under challenge has been passed during Covid 19 pandemic outbreak involving lockdown restrictions at various levels; and that too, without hearing the assessee. Faced with this situation, I deem it appropriate to restore the instant appeal back to the CIT(A) for his appropriate adjudication in light of section 250(6) of the Act within three effective opportunities of hearing. 4. This assessee's appeal is allowed for statistical purposes in above terms. Order pronounced in the open court on 15th March, 2021. Sd/- (S.S. GODARA) Judicial Member * Reddy gp 3 ITA 36/Hyd/2022 Copy to : 1. Ms. Aparna Yedula, 104, Om Sri Sai Towers, Street No.19, Himayatnagar, Hyderabad, Telangana. 2. ITO, Ward 4(3), Hyderabad. 3. CIT(Appeals), NFAC, Delhi. 4. DR, ITAT, Hyderabad. 5. Guard File. By Order Sr. Pvt. Secretary, ITAT, Hyderabad.