AMARNATHA REDDY ANKIREDDY, MADANAPALLE V. INCOME TAX OFFICER, WARD-1, MADANAPALLE

ITA 476/Hyd/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5102 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 27-11-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 04-10-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 476/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) Amarnatha Reddy Ankireddy, Madanapalle [PAN No. AHVPR2420D] Vs. Income Tax Officer, Ward-1, Madanapalle अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri K.A. Sai Prasad, AR रधजस्‍व द्वधरध/Revenue by: Shri P.V. Subba Raju, DR स ु िवधई की तधरीख/Date of hearing: 28/11/2023 घोर्णध की तधरीख/Pronouncement on: 29/11/2023 आदेश / ORDER Aggrieved by the order dated 08/08/2023 passed by the learned Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), in the case of Amaranatha Reddy Ankireddy (“the assessee”) for the assessment year 2017-18, assessee preferred this appeal. 2. At the outset, learned AR submitted that the assessee is a sick man and he and his Chartered Accountant are not being acquainted with the procedure of on line summons/notice, could not prosecute his case ITA No. 476/Hyd/2023 Page 2 of 4 diligently and given an opportunity, the assessee would appear before the authorities and conduct the case diligently. He further submitted that by getting the matter decided adversely, the assessee does not stand to gain and, therefore, the technical incompetency of the assessee and his Chartered Accountant may be condoned and the matter may be and matter may be restored to the file of the learned Assessing Officer for fresh disposal and the assessee is ready to produce all the material before the learned Assessing Officer. 3. Per contra, learned DR vehemently opposed the prayer for granting another opportunity and submitted that the orders of the authorities below clearly show that sufficient opportunity had already been granted to the assessee. 4. I have gone through the record in the light of the submissions made on either side. Admittedly, the assessee is an individual and the relevant assessment year is 2017-18 initial time of introducing the on line proceedings. Assessee’s explanation that non-acquaintance with the new procedures, coupled with the health reason, does not seem to be a suspectable one. As pointed out by learned AR, assessee does not stand to gain by allowing proceedings to be decided adverse to him unless prevented by compelling reasons. Now it is submitted on behalf of the assessee that given an opportunity the assessee would conduct the case diligently, without seeking any adjournments. Having regard to the facts and circumstances of the case, I am of the considered opinion that giving an opportunity would meet the ends of justice. ITA No. 476/Hyd/2023 Page 3 of 4 5. With this view of the matter, I set aside the orders of the authorities below and restore the issue to the files of learned Assessing Officer for fresh disposal, after giving an opportunity to the assessee. 6. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open court on this the 29 th day of November, 2023. Sd/- (K. NARASIMHA CHARY) JUDICIAL MEMBER Hyderabad, Dated: 29/11/2023 TNMM ITA No. 476/Hyd/2023 Page 4 of 4 Copy forwarded to: 1. Amarnatha Reddy Ankireddy, C/o. Katrapati & Associates, 1-1-298/2/B/2, Sowbhagya Avenue Apts, 1 st Floor, Street No. 1, Ashok Nagar, Hyderabad. 2. Income Tax Officer, Ward-1, Madanapalle. 3. Pr.CIT, 4. DR, ITAT, Hyderabad. 5. GUARD FILE TRUE COPY ASSISTANT REGISTRAR ITAT, HYDERABAD