Sai Roopa Projects , Ramagundam V. Income Tax Officer, Ward-4, Karimnagar

ITA 580/Hyd/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9565 (ITAT-HYDERABAD)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 30-12-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 22-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NILANJAN DEY
• Assessee Lawyers: T CHAITANYA KUMAR
• Keywords: Set aside
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD SMC B BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER ITA NO. 580 /HYD/2019 (ASSESSMENT YEAR: 201 0 - 11 ) SAI ROOPA PROJECTS RAMAGUNDAM PAN: A BOFS7671Q VS INCOME TAX OFFICER WARD 4 KARIMNAGAR (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI T. CHAITANYA KUMAR, AR FOR REVENUE : SHRI NILANJAN DEY, DR O R D E R THIS IS ASSESSEES APPEAL FOR THE A.Y 201 0 - 11 AGAINST THE ORDER OF THE CIT (A) - 2 , HYDERABAD, DATED 30.01.2019 . 2 . THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: 1 . THE LEARNED CIT (A) IS ERRONEOUS , ILLEGAL AND HELD CONTRARY TO THE FACTS OF THE INSTANT CASE. 2. THE LD.CIT(A) ERRED IN CONFIRMING THE ORDER OF THE ASSESSING OFFICER WITHOUT GIVING ANY FURTHER OPPORTUNITY. 3 . THE LEARNED CIT (A) ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER IN NOT ALLOWING THE EXPENDITURE INCURRED EXPENDITURE AN AMOUNT OF RS.29,94,152 PAID FOR L&T FINANCE WITHOUT GIVING ANY FURTHER OPPORTUNITY. 4 . THE LEARNED CIT (A) ERRED IN DETERMINING THE TOTAL INCOME AT RS. 40,88,712/ - AS AGAINST THE INCOME ADMITTED AT RS. 10,94,560/ - WITHOU T GIVING ANY FURTHER OPPORTUNITY. . 5 . ANY OTHER GROUND THAT MAY BE URGED AT THE TIME OF HEARING. 3 . AS SEEN FROM THE ORDER OF THE CIT(A), THE ASSESSEE HAD NOT APPEARED IN SPITE OF SEVERAL OPPORTUNITIES GIVEN TO IT. HOWEVER, I FIND THAT THE CIT(A) HAS NOT DISPOSED OF THE APPEAL ON MERITS, AND, THEREFORE, IT HAS TO BE SET ASIDE FOR DECISION ON MERITS. THE ASSESSEE IS THEREFORE , DATE OF HEARING: 30 .1 2 .201 9 DATE OF PRONOUNCEMENT: 07 .01.2020 ITA NO. 580 /HYD./2019 A.Y.: 201 0 - 11 SAI ROOPA PROJECTS, RAMAGUNDAM 2 DIRECTED TO APPEAR BEFORE THE CIT(A) AND COOPERATE WITH THE CIT(A) FOR EARLY DISPOSAL OF THE APPEAL SUBJECT TO PAYMENT OF RS.1000/ - AS COSTS TO PM RELIEF FUND ON OR BEFORE 31 ST JANUARY, 2020. THEREFORE, THE APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. 4 . IN THE RESULT, ASSESSEES APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 07 TH JANUARY, 2020 . SD/ - (P. MADHAVI DEVI) JUDICIAL MEMBER DATED : 07 TH J ANUARY, 2020. *GMV COPY TO: 1. SAI ROOPA PROJECTS, C/O SRI T .CHAITANYA KUMAR, ADVOCATE, FLAT NO.102, GOWRI APARTMENTS, URDU LANE, HIMAYATHNAGAR, HYDERABAD. 2. ITO WARD 4 , KARIMNAGAR 3. A CIT , RANGE: KARIMNAGAR 4. CIT - 2 , HYDERABAD 5. PR. CIT 2 , HYDERABAD 6. THE DR, ITAT HYDERABAD 7. GUARD FILE ITA NO. 580 /HYD./2019 A.Y.: 201 0 - 11 SAI ROOPA PROJECTS, RAMAGUNDAM 3 1 DRAFT DICTATED ON 30.12.2019 2 DRAFT PLACED BEFORE THE AUTHOR 01.01.20 20 3 DRAFT PLACED BEFORE THE SECOND MEMBER 4 DRAFT APPROVED BY SECOND MEMBER 5 APPROVED DRAFT COMES TO THE SR.PS 6 KEPT FOR PRONOUNCEMENT 7 FILE SENT TO BENCH CLERK