Surender Reddy Busireddy , Hyderabad V. Income Tax Officer, Ward-14(2), Hyderabad

ITA 506/Hyd/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2804 (ITAT-HYDERABAD)
• Duration Of Justice: 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 21-06-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 16-09-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M MAHIDHAR
• Keywords: Set aside
• Section: 148

Judgement Text

ITA NO 506 OF 2020 SURENDER REDDY BUSIREDDY HYDERAB AD PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD SMC BENCH, HYDERABAD (THROUGH VIDEO CONFERENCING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER ITA NO.506/HYD/2020 ASSESSMENT YEAR: 2011-12 SRI SURENDER REDDY BUSIREDDY, HYDERABAD PAN:ADAPB6133E VS. INCOME TAX OFFICER WARD 14(2) HYDERABAD (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI MOHD. AFZAL, ADVOCATE REVENUE BY : SRI M. MAHIDHAR, DR DATE OF HEARING: 21/06/2021 DATE OF PRONOUNCEMENT: 21/06/2021 ORDER THIS IS ASSESSEES APPEAL FOR THE A.Y 2011-12 AGAIN ST THE ORDER OF THE CIT (A)-6, HYDERABAD, DATED 28.5.2 020. 2. AT THE OUTSET IT IS SEEN THAT THE APPEAL OF THE ASSESSEE HAS BEEN DECIDED EX-PARTE THE ASSESSEE. FURTHER, TH E ASSESSMENT HAS BEEN REOPENED U/S 148 OF THE ACT BY OBSERVING T HAT THE ASSESSEE HAS NOT FILED HIS RETURN OF INCOME. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE ASSESSEE HAD FILED HIS RETURN OF INCOME AND THE RE IS MISTAKE IN THE OBSERVATION OF THE ASSESSING OFFICER THAT THE A SSESSEE HAS NOT FILED HIS RETURN OF INCOME. HE SUBMITTED THAT THE A SSESSMENT MAY BE REMANDED TO THE FILE OF THE ASSESSING OFFICER FO R DENOVO CONSIDERATION. ITA NO 506 OF 2020 SURENDER REDDY BUSIREDDY HYDERAB AD PAGE 2 OF 2 4. THE LEARNED DR ALSO AGREED FOR A REMAND OF THE ASSESSMENT TO THE FILE OF THE ASSESSING OFFICER. TH EREFORE, TAKING THE SUBMISSIONS OF THE ASSESSEE INTO CONSIDERATION, I DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE CIT (A) AN D REMAND THE ISSUE TO THE FILE OF THE ASSESSING OFFICER FOR DENO VO CONSIDERATION IN ACCORDANCE WITH LAW. NEEDLESS TO MENTION THAT TH E ASSESSEE SHALL BE GIVEN A FAIR OPPORTUNITY OF HEARING AND TH E ASSESSEE SHALL ALSO COOPERATE WITH THE ASSESSING OFFICER FOR EARLY COMPLETION OF THE ASSESSMENT OF HIS INCOME FOR THE RELEVANT A.Y. 5. IN THE RESULT, ASSESSEES APPEAL IS TREATED AS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST JUNE, 2021. SD/- (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 21 ST JUNE, 2021. VINODAN/SPS COPY TO: S.NO ADDRESSES 1 SRI SUR E NDER REDDY BUSIREDDY, C/ O MOHD. AFZAL, ADVOCATE, NO.402, SHERSONS RESIDENCY, 11-5-465, CRIMINAL COURT ROAD, RED HILLS, HYDERABAD 500004 2 INCOME TAX OFFICER WARD 14(2) IT TOWERS, AC GUARD S, HYDERABAD 3 CIT (A) - 6, HYDERABAD 4 PR. CIT - 6, HYDERA BAD 5 DR, ITAT HYDERABAD BENCHES 6 GUARD FILE BY ORDER