Krishna Pallerla , Hyderabad V. Income Tax Officers ,Ward -4, Karimnagar

ITA 377/Hyd/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6376 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2007-2008
• Appeal Filed On: 21-09-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) B EFORE SH RI SA TBEER SING H GODA RA, JU DI CIA L MEM BER AND SHR I L AXMI PR AS A D SAHU , AC COUNT ANT MEMBE R ITA No. 377/H/2021 Assessment Year: 2007-08 Krishna Pallerla, Godavarikhani. PAN – AGOPP 7384C Vs. Income-tax Officer, Ward – 4, Karimnagar. (Appellant) (Respondent) Assessee by: None Revenue by: Smt. M. Padma, Sr. DR Date of hearing: 09/12/2021 Date of pronouncement: 15/12/2021 O R D E R PER L.P. SAHU, A.M.: This appeal filed by the assessee is directed against CIT(A), National Faceless Appeal Centre (NFAC), New Delhi dated 03/09/2021 for AY 2017-18 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short “the Act”. 2. At the time of hearing, none appeared on behalf of the assessee, therefore, we proceed to dispose of this appeal after hearing the ld. DR and the facts available on record. ITA No. 377/Hyd/2021 Shri Krishna Pallerla, Godavarikhani :- 2 -: 3. We have heard the ld. DR and perused the material on record as well as gone through the orders of revenue authorities. On perusal of the order of the CIT(A), NFAC, Delhi, we find that the CIT(A) has dismissed the appeal of the assessee by holding that the assessee has failed to furnish the information and documentary evidence in support of his contention of the issue in dispute as required to verify and adjudicate the appeal. We are, therefore, of the view that interest of justice will be served if the matter is restored to the file of first appellate authority for deciding various grounds of appeal of the assessee on merits. Accordingly, the CIT(A) is directed to afford opportunity of being heard to the assessee and thereafter decide the appeal on merits. We direct the assessee to appear before CIT(A) with all the relevant evidences; at its own risk and responsibility to be followed by three effective opportunities of hearing. 4. In the result, appeal of the assessee is treated as allowed for statistical purposes in above terms. Pronounced in the open court on 15 th December, 2021. Sd/- Sd/- (S.S. GODARA) (L. P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated: 15 th December, 2021. ITA No. 377/Hyd/2021 Shri Krishna Pallerla, Godavarikhani :- 3 -: kv Copy to : 1 Shri Krishna Pallerla 19-8-174, Laxmi Nagar, Godavari Khani, Peddapalli – 505 209, Telangana. 2 ITO, Ward – 4, Karimnagar 3 CIT(A), NFAC, Delhi. 4 ITAT, DR, Hyderabad. 5 Guard File.