Padmananda Girish Kulkarini, Hyderabad, Hyderabad V. ITO, Ward-2(2), Hyderabad, Hyderabad

ITA 536/HYD/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0861 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 21-03-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 22-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A C ROUT

Judgement Text

ITA NO 536 OF 2017 PADMANANDA GIRISH KULKARNI HYDER ABAD. PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A SMC BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER ITA NO.536/HYD/2017 (ASSESSMENT YEAR: 2010-11) SHRI PADMANANDA GIRISH KULKARNI, HYDERABAD PAN:AKGPK3430L VS INCOME TAX OFFICER WARD 2(2) HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI K.C. DEVDAS FOR REVENUE : SHRI A.C. ROUT, DR O R D E R THIS IS ASSESSEES APPEAL FOR THE A.Y 2010-11 AGAIN ST THE ORDER OF THE CIT (A)-2, HYDERABAD, DATED 30.09. 2016. 2. AT THE TIME OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE CIT (A) HAS DISPOSED OF THE APPEAL EX- PARTE FOR NON-APPEARANCE OF THE ASSESSEE AND ALSO O N MERITS. HE SUBMITTED THAT THE ASSESSEE HAS SUFFICIENT EVIDENCE TO PROVE HIS CASE AND SOUGHT REMAND OF THE ISSUE TO THE FILE OF THE CIT (A) FOR A FRESH OPPORTUNITY TO PRESENT HIS CASE. HE SUBMITTED THAT THE ASSESSEE HAD FILED ADJOURNMENT LETTERS BEFORE THE C IT (A) BUT THE SAME WERE NOT TAKEN INTO CONSIDERATION AND IT HAS B EEN HELD THAT THE ASSESSEE HAS NOT EVEN FILED THE ADJOURNMENT LET TERS. DATE OF HEARING : 21.03.2019 DATE OF PRONOUNCEMENT: 27.03.2019 ITA NO 536 OF 2017 PADMANANDA GIRISH KULKARNI HYDER ABAD. PAGE 2 OF 2 3. THE LEARNED DR WAS ALSO HEARD AND I FIND FROM TH E ORDER OF THE CIT (A) THAT THE CIT (A) HAS NOT TAKEN INTO CONSIDERATION THE ADJOURNMENT LETTERS FILED BY THE ASSESSEE BUT HAS DISPOSED OF THE APPEAL EX-PARTE BY CONFIRMING T HE ADDITIONS MADE BY THE AO. SINCE THE ASSESSEE CONTENDS TO HAVE THE NECESSARY EVIDENCE TO PROVE ITS CONTENTIONS/CLAIMS, I DEEM IT FIT AND PROPER TO REMAND THE ISSUE TO THE FILE OF THE C IT (A), FOR RECONSIDERATION OF THE ISSUE ON MERITS AND IN ACCOR DANCE WITH LAW. NEEDLESS TO MENTION THAT THE ASSESSEE SHALL BE GIVE N A FAIR OPPORTUNITY OF HEARING AND THE ASSESSEE SHALL ALSO COOPERATE WITH THE CIT (A) BY PRODUCING THE RELEVANT MATERIAL BEFO RE HIM. 4. IN THE RESULT, ASSESSEES APPEAL IS TREATED AS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH MARCH, 2019. SD/- (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 27 TH MARCH, 2019. VINODAN/SPS COPY TO: 1 SHRI GIRISH KULKARNI PADMANANDA, FLAT NO.101, RAG A HARI HILLS VIEW APARTMENTS, NEAR STUDIO N, PANCHAVATI COLONY, MANIKONDA, HYDERABAD 2 ITO WARD 2(2) HYDERABAD 3 CIT (A)-2 HYDERABAD 4 PR. CIT 2 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER