Syed Aneesuddin, Hyd, Hyderabad V. ITO, Ward-7(1), Hyderabad, Hyderabad

ITA 598/HYD/2015

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0850 (ITAT-HYDERABAD)
• Duration Of Justice: 4 year(s) 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 27-11-2019
• Assessment Year: 2005-2006
• Appeal Filed On: 08-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D J P ANAND
• Keywords: Unexplained investment; Additional evidence; Set aside
• Section: 133A; 147; 68; 148; 10

Judgement Text

ITA NO 598 OF 2015 SYED ANEESUDDIN HYDERABAD . PA GE 1 OF 8 IN THE INCOME TAX APPELLATE TRIBUNAL H YDERABAD A SMC B ENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER ITA NO. 598 / HYD/201 5 A SSESSMENT YEAR: 2005 - 06 SHRI SYED AN EESUDDIN, HYDERABAD PAN:AAOPU6624Q VS. INCOME TAX OFFICER WARD 7(1 ) HYDERABAD ( APPELLANT) (RESPONDENT) A S S ES SEE BY: SRI P.C. YADAV REVENUE BY : SRI D.J.P. ANAND, DR DATE OF HEARING: 27 / 11 /2019 DATE OF PRONOUNCEMENT: 19 / 1 2 /2019 O R D E R THIS IS ASSESSEE S APPEAL FOR THE A.Y 2005 - 06 AGA INST THE ORDER OF THE CIT ( A ) - 3, HY DE RAB AD , DATED 13.02.2015. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE , AN INDIVIDUAL, ENGAGED IN THE BUSINESS OF PERFORMING CIVIL CONTRACT WORKS AN D CONSULTANCY SERVI CES AND ALSO WAS A PARTNER IN M/S SIGMA CONSTR UC TIONS, M/S. VISTA CONSTRUCTIONS AS WELL AS IN M/S. NEW VISTA CONSTRUCTI O NS LOCATED IN MEHDIPATNAM, FILED HIS RETURN OF INCOME ON 1.8.2005 ADMITTING A TOTAL INCOME OF RS.1,18,200/ - . THE RE WAS A SURVEY ACTION U/S 133A O F THE I.T. ACT IN THE CASE OF M/S. SI GM A CONSTRUCT IONS ON 25.02.2010 , DURING THE COURSE OF WHICH , IT WAS NOTICED THAT O THER TWO CONCERNS M/S. VISTA CONSTRUCTIONS AND M/S. NEW VISTA CONSTRUCTIONS ARE ALSO FUNCTION ING IN THE SAME PREMISES AND THAT SOME OF THE PARTNERS ARE COMMON IN ALL THE THREE FIRMS. T HEREFORE, THE CASES OF M/S. VIS T A CONSTRUCT IONS AND M/S. NEW VISTA CONSTRUCTIONS WHICH ITA NO 598 OF 2015 SYED ANEESUDDIN HYDERABAD . PA GE 2 OF 8 CAME INTO EXISTENCE BY WAY OF DEED S OF PARTNERSHIP EXECUT ED ON 29.09.2006 AND 23.10.20 07 RESPECTIVELY W ERE ALSO COVERED U/S 133A OF THE ACT. 3. DURING THE COUR SE OF SURVEY ACTION, IT WAS NOTI CED THAT THESE FIRMS MOBILIZED HUGE FUNDS FOR INVESTMENT IN PURCHASE OF PROPERTIES AND THAT DURING THE SURVEY AND POST SURVEY PROCEEDINGS, THE FIRMS ADMITT ED ADDITIONAL INCOME OF RS.2.50 CRORES AND SUBSEQUENTLY THE FIRMS CAM E UP WITH DIFFERENT P LEA S THAT SINCE TWO FIRMS HAVE NOT COMMENCED THEIR OPERATIONS, THE ADDITIONAL INCOME IS OFFERED IN THE HANDS OF ITS PARTNERS. ACCORDINGLY, IN THE HANDS OF THE ASSESSEE , THE FIRMS OFFERED TO DECLARE ADDITIONAL INCOME OF RS.25,00,000/ - B UT IN HIS RETURN OF INCOME T HE ASSESSEE DID NOT OFFER ANY AD DITIONAL INCOME . THE AO OBSERVED THAT THE FIRMS HAD ACQUIRED THE PROPERTY AND THE SOURCES OF SUCH ACQUISITIONS WERE CLAIMED TO BE CAPITAL MOBILI ZED BY ITS PARTNERS , BUT NONE OF THE PARTNERS OR FIR MS FILED THE RETURN OF INCOME TILL THE DATE OF SURVEY. THE AO OBSERVED THAT THE PARTNERS INCLUDING T HE ASSESSEE , MADE HUGE INVESTMENTS IN THE CAPITAL OF THE ABOVE NAME D PARTNERSHIP FIRMS AND THE SOURCES FOR SUCH INVESTMENTS ARE REQUIRED TO BE EXPLAINED. I N VIEW OF THE SAME, THE AO ISSUE D NOTICE U/S 148 OF THE ACT THE ASSESSEE TO BRING TO TAX THE ESCAPED INCOME . 4. IN RE SPONSE TO THE NOTICE U/S 148 OF THE ACT, THE ASSESSEE SUBMITTED THAT THE RETURN ALREADY FILED ON 1.8.05 MAY BE TREATED AS A RETURN FILED I N RESPONSE TO THE SAID NOTICE. THE AO NOTICED THAT DURING THE PREVIOU S YEAR RELEVANT TO THE A.Y UNDER CONSIDERATION, THE ASSESSEE HAS CONTRIBUTED TO THE CAPITAL I N THE FIRM M/S. SIGMA CONSTRUCTIONS TO THE TUNE OF RS.10.00 LAKHS . T HE ASSESSEE WAS THEREFORE, ASKED TO EXPLAIN THE SOURCES FOR SUCH ITA NO 598 OF 2015 SYED ANEESUDDIN HYDERABAD . PA GE 3 OF 8 INVESTMENT . FURTHER, THE AO ALSO OBSERVED THAT THE CREDITS IN THE SAVINGS BANK A/C IN SBI DURING THE PERIOD 1.4.200 4 TO 31.3.2005 . A SSESSEE WERE EXPLAINED TO BE THE SOURCES FOR THE CAPITAL CONTRIBUTION . THE AO NOTICED THAT THE ASSESSEE HAS CLAIMED TO HAVE TAKEN HAND LOAN S FROM CERTAIN PERSONS , BUT SINCE HE WAS NOT SATISF IED WITH THE GENUINENESS OF THE LOAN AND THE IDENTITY AND CREDITWORTHINESS OF SOME OF THE PARTIES, HE MADE THE AD DITION OF RS.33,67,435. AGGRIEVED , THE ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT (A) , WHO ALLOWED PARTIAL RELIEF . AGAINST THE CONFIRMATION OF THE ADDITION, THE ASSESSEE IS IN SECOND APPEAL BEFORE THE TRIBUNAL BY RAISING THE FOLLOWING GROUNDS OF APPEAL: 1. THE I MP U G NED ORDER IS PASSED MUCH A GAINST THE WEIGHT OF EVIDENCE AND CONTRARY TO LAW AND AS SUCH, THE ASSESSMENT IS LIABLE TO BE ANNULLED. 2. THE LEARNED OF FICER ERRED IN RE - OPENING THE ASSESSMENT BY ISSUANCE OF NOTICE U/S 148 OF THE I. T ACT, 1961. H E FAILED TO APPRECIATE THE FACT THAT N ONE OF THE INGREDIENTS OF THE PROVISIONS OF SECTION 147 OF THE I.TACT,1961 AND THERE IS NO INCOME WHICH HAS ESCAPED ASSESSM ENT AND AS SUCH, THE ASSESSMENT IS LIABLE TO BE ANNULLED. 3. THE LEARNED OFFICER ERRED IN MAK ING AN ADDITION OF RS 20,94,799./ - AS UNEXPLAINED INVESTMENT U/S 68 OF THE I. T ACT, 1961, TO THE TOTAL INCOME OF THE APPELLANT. NONE OF THE INGREDIENTS OF THE P ROVISIONS OF SECTION 68 OF THE I.TACT,1961 ARE PRESENTED AND ATTRACTED THE APPELLANT'S CASE AND AS SUCH, THE ADDITION MADE ON THIS CO UNT IS UNWARRANTED, UNSUSTAINABLE AND LIABLE TO BE DELETED. 4. THE FINDINGS WHICH ARE ADVERSE TO THE APPELLANT ARRIVED AT BY THE ASSESSING OFFICER ARE PERVERSE, WHIMSICAL AND ABUSE OF PROCESS OF LAW AND ARE LIABLE TO BE EXPUNGED. 5. IN ANY EVENT, THE A UTHORITIES BELOW ERRED IN HOLDING ADDING THE HAND LOAN OF RS.5,OO,OOO/ - TAKEN FROM SYED KHAJA FAIZUDDIN, ON THE FRIVOLOUS R EASON NO INFORMATION IN THE CONFIRMATION ABOUT THE IDENTITY AND CREDITWORTHINESS OF THE CREDITOR . THE AUTHORITIES BELOW OVER - LOOKED T HE FACT THAT THE SAID SYED KHAJA FAIZUDDIN IS A NON - RESIDENT AND ONE OF THE PARTNER IN M/S VISTAS CONSTRUCTIONS AND M/S NEW VISTAS CONSTRUCTIONS, PARTNERSHIP FIRMS WHICH ARE ASSESSABLE WITH THE SAME ASSESSING OFFICER WI TH WHOM THE APPELLANT ASSESSED. FURTH ER, THE LENDER SENT THE AMOUNT DIRECTLY FROM UAE ITA NO 598 OF 2015 SYED ANEESUDDIN HYDERABAD . PA GE 4 OF 8 THROUGH EMIRATES I NDIA INTERNATI ONAL EXCHANGE ON 27.8.2004. FURTHER, THE SAID SYED KHAJA FAIZUDDIN HAS ALSO BEEN ASSESSED TO INCOME TA X W IT H T H E SAME ASSESSING OFFIC ER, WHO COMPLETED THE ASSESSMENT UNDER APPEAL. T H E APPELLANT HAS DULY DISCHARGED THE, ONUS WHICH THE LAW BURDENED HIM WITH AND THE ADDITION MADE IS ARBITRARY, PERVE RSE AND ILLEGAL AND THE SAME IS LIABLE TO BE DELETED. 6. IN ANY EVENT THE AUTHORITIES BELOW ERRED IN HOLDING THAT THE HAND LOAN OF RS.8,00, OOO/ - RAISED FROM MOOSA KALEEM KHAN TO BE ASSESSED TO THE APPELLANT'S INCOME ON THE FRIVOLOUS ASSUMPTION THAT NO DE TA ILS SUC H AS BANK DETAILS OR SOURCES THEREOF NOT SPECIFY IN TH E CON FIRMATION ALTHOUGH THE CONFIRMATORY LETTER CONTAINING ALL THE DETAILS IN C LUDING P AN N O. GIVEN. THE AUTHORITIES BELOW OVERLOOKED THE FACT T HAT THE HAND LOAN WAS EFFECTED THROUGH BANKING CHA NNELS AND IS VERY MUCH EVIDENT FROM THE BANK PASS BOOK. T HE APPELLANT HAS DULY DISCHARGED THE ONUS WHICH THE LAW BURDENED HIM WITH THE ADDITI ON MADE BY THE A.O. IS A RBITRARY , PERVERSE AND ILLEGAL AND THE SAME IS LIABLE TO BE DELETED. 7. THE AUTHORITIES B ELOW ERRED IN REJECTING THE EX PLANATION FOR THE SOURCES OF RSA,49,799/ - WHICH THE APPELLANT HAS RECEIVED AS ADVANCE AGAINST SALE CONSIDERATION IN RESPECT OF AGRL. LAND S AT KOHIR, MEDAK. THEY FAILED TO APPRECIATE THAT THE SALE DEED FOR THE SAID AGRL.LANDS WE RE EXECUTED AND REGISTERED DURIN G THE ASST.YEAR 2007 - 08 AND THE GAINS ARISING THEREFROM HAS BEEN OFFERED DURING THE SAD ASST.YEAR 2007 - 08. TH E APPELLANT HAS DULY DISCHARGED THE ONUS WHICH THE LAW BURDENED HIM WITH AND THE ADDITION MADE BY THE ASSESSING OFF ICER IS ARBITRARY; PERVERSE AND ILLEGAL AND THE SAME IS LIABLE TO BE DELETED. 8. IN ANY EVENT, THE AUTHORITIES BELOW ERRED IN REJECTING THE HAND LOAN OF RS'.2,50,000/ - TAKEN FROM MOHD ABDUL KAREEM ON THE FRIVOLOUS REASON THAT NO . CONFIRMATION OF THE CRE DITOR HAS BEEN FILED WHICH IS NOT CORRECT . A CONFIRMATORY LETTER ISSUED BY HIS WIFE MRS. TAHERA FATIMA CONFIRMING THE FAC T OF GIVING HAND LOA NS TO THE APPELLANT ON VARI O US DATES FROM ANDHRA BANK, MEHDIPATNAM BR. HYDERABAD , FROM SB NRE A/C NO.03/00000069 FI LED BUT THE AUTH ORITIES BELOW OVERLOOKED THE SAME AND ALSO THE FACT THAT THE HAND LOAN WAS EFFECTED THROUGH BANKING CHANNEL. THE APPELLANT HAS DULY DISCHARGED THE ONUS WHICH THE LAW BURDENED HIM WITH AND THE ADDITION MADE BY THE ASSESSING OFFICER IS ARB ITRARY, PERVERSE AND ILLEGAL AND THE SAME IS LIABLE TO BE DELETED. 9. IN ANY EVENT THE AUTHORITIES BELOW E RRED IN HOLDING THAT THE HAND LOAN OF RS.95,OOO/ - TAKEN FROM THE APPELLANT'S' SON SYED ADEELUDDIN ON THE FRIVOLOUS ITA NO 598 OF 2015 SYED ANEESUDDIN HYDERABAD . PA GE 5 OF 8 ASSUMPTION THAT HE HIMSELF RELIED ON RAISING LOANS FROM FRIEN DS AND RELATIVES. THE LEARNED OFFICER OVER - LOOKED THE FACT THAT THE LENDER SYED ADEELUDDIN, WHO IS NONE OTHER THAN THE SON OF THE APPELLANT AND ASSESSED TO INCOME - TAX UNDER PAN NO.AYFPS9511 H WITH THE SAME ASSESSING OFFICER WHO PASSED THE ASSESSMENT UNDER APPEAL. THUS, THE ADDITION IS UNSUSTAINABLE AND LIABLE TO BE DELETED. 10. THE CHAR G IN G OF INTEREST U/S 234 B AND 234C OF THE I.T.ACT, 1961 IS NOT IN ACCORDANCE WITH THE PROVISIONS OF INCOME - TAX ACT,1961. THE INTEREST SO CHARGED IS NOT CALCULATED IN ACCORD ANCE WITH THE PROVISIONS OF THE I.T.ACT AND AS SUCH, A DIRECTION MAY BE ISSUED T O CALCULATE THE CORRECT INTEREST UNDER THE FACTS AND CIRCUMSTANCE OF THE APPELLANT'S CASE. ON THE ABOVE GROUNDS AND SUCH OTHER GROUNDS WHICH MAY B E URGED AT THE TIME OF H EA RING OF APPEAL, IT IS PRAYED THAT THE APPEAL MAY BE ALLOWED . 5 . AT THE TI ME OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE STATED THAT THE ASSESSEE DOES NOT WISH TO PRESS GROUNDS 1,2,3,4, 7 & 9. THEY ARE ACCORDINGLY REJECTED AS NOT PRESSED. 6 . GR OUND NO.10 BEING CHARGING OF INTEREST U/S 234 B & 234C OF THE ACT, WE DIRECT THE AO TO GIVE CONSEQUENTIAL RELIEF TO THE ASSESSEE , IF ANY . 7 . AS REGARDS GROUND NO.5 REGARDING THE CONTENTION OF HAND LOAN OF RS.5.00 LAKHS TAKEN FRO M SHRI SYED KH AJA FAIZUDDIN, THE LEARNE D COUNSEL FOR THE ASSESSEE HAS DRAWN OUR ATTENTION TO THE CONFIRMATION LETT ER FILED BY HIM BEFORE THE AO AT PAGE 8 OF THE PAPER BOOK WHEREIN IT IS STATED THAT HE IS THE CHILDHOOD FR I END OF THE ASSESSEE AND ALSO P ARTNER OF SIGMA CONSTRUCTIONS AND DURING THE MON TH OF AUGUST, 2006, THE ASSESSEE WAS IN URGENT NEED OF MONEY AN D THEREF ORE , THE ASSESSEE WAS GIVEN A SUM OF RS.5.00 LAKHS FROM UAE THROUGH EMIRATES INDIA INTERNATIONAL EXCHANGE ON 27.8.2004. IN SUPPORT OF HIS ITA NO 598 OF 2015 SYED ANEESUDDIN HYDERABAD . PA GE 6 OF 8 CONTE NTION, HE HAS ALSO FILED EMIRATES INDIA INTERNATIO NAL EX CHANGE VOUCHER AND HAS ALSO DRAWN OUR ATTENTION TO THE BA NK A/C OF THE ASSESSEE WHEREIN THIS TRANSACTION IS REFLECTED. HE SUBMITTED THAT SHRI SYED KHAJA FAIZUDDIN IS ALSO A PARTNER IN M/S VISTA CONSTRUCTIONS AND M/S. NEW VISTA CONSTRUCTIONS, THE PARTNERSHI P FIRMS IN WHICH THE ASSESSEE IS ALSO A PARTNER AND THEY WERE ALSO ASSE SSE D TO TAX BY THE SAME AO . THEREFORE, ACCORDING TO HIM, THE GENUINENESS OF THE TRANSACTION AND THE CREDITWORTHI NESS OF THE CREDITOR IS PROVED. FURTHER, HE HAS ALSO FILED THE PAPER BOOK II CONT AINING PAGES 1 TO 24 AS ADDITIONAL EVIDENCE TO DE MONSTRATE THAT THE FIRM VISTA CONSTRUCTIONS IS A REGISTERED FIRM AND THAT BOTH THE ASSESSEE AS WELL AS SHRI SYED KHAJA F AIZUDDIN ARE PARTNERS AND THE BALANCE SHEET OF VISTA CONSTRUCTIONS PROVES CREDITWORTHI NESS OF SHRI SYED KHAJA FAIZUDDIN. HE SUBMITTED T HAT THESE DETAILS WERE FILED BEFORE THE CIT (A) BUT THE CIT (A) FAILED TO CONSIDER THE SAME. 8 . THE LEARNED DR HOWEV ER, OBJECTED TO THE ADDITIONAL EVIDENCE AN D RELIED UPON THE ORDERS OF THE AUTHORITIES BELO W. 9 . HAVING REGARD TO THE RIVAL CONTENTIONS AND THE MATERIAL ON RECORD, I FIND THAT THE CREDITOR SRI SYED KHAJA FAIZUDDIN IS A PARTNER IN M/S. VISTA CONSTRUCTIONS AND A PERSON KNOWN TO THE ASS ESSEE AND THEREFORE, THE IDENTITY OF THE SAID PERSON IS PROVED. AS REGARDS THE GENUINENESS OF THE TRANSACTION S , THE MONEY HAS BEEN TRANSFERRED TO THE ASSESSEE THROUGH BANKING CHANNELS AND THEREFORE, THE GEN UINENESS OF THE TRANSACTION IS PROVED. F ROM THE BOOKS OF M/S. VISTA CONSTRUCTIONS I HAVE SE EN THAT ITS CAPITAL A/C SHOWS THE BALANCE OF RS.63.00 LAKHS TO THE CR EDIT OF SHRI SYED KHAJA FAIZUDDIN . TH EREFORE , HE IS PROVED TO BE A PERSON OF MEANS. ITA NO 598 OF 2015 SYED ANEESUDDIN HYDERABAD . PA GE 7 OF 8 THEREFORE, THE CREDITWORTHINESS ALSO IS PROVED . THUS, THE ADDITION OF RS.5.00 LAKHS MAD E BY THE AO AND SUS TAINED BY THE CIT (A) IS DELETED. 10 . THE SECOND ADDITION CHALLEN GED BY THE ASSESSEE IS RS.8.00 LAKHS W HICH IS ALLEGEDLY RECEIVED FROM SRI MOOSA KHALEEM KHAN. I FIND THAT THE ASSESSEE HAS POINTED OUT THAT SHRI MOOSA KHALEEM KHAN HAS GIVEN THE CONFIRMATION LETTER WHICH IS PLACED AT PAGE 10 OF THE PAPER BOOK. THIS LE T TER CONTAINS THE PAN NO. OF THE SAID PERSO N AND ALSO THAT RS.5.00 LAKHS HAS BEEN TRANSFERRED ON 5.10.2004 VIDE CHEQUE NO.797948 AND THAT RS.3.00 LAKHS TRANSFER RED ON 6.10.2004 VIDE CHEQUE NO.1533144. XEROX COPY OF THE PAN CARD HAS ALSO BEEN FILED. THE BANK A/C OF THE ASSESSEE ALSO DEMONSTRATE THAT TH ESE AMOUNTS HAVE BEEN RECEIVED BY WAY OF CHEQUES. THEREFORE, THE IDENTI TY OF THE CREDITOR IS PROV ED AND THE GENUINE NE SS OF THE TRANSACTIONS IS ALSO PROVED. 11 . AS REGARD S THE CREDIT WORTHINESS, THOUGH THE PAN NO. O F THE CREDITOR IS GIVEN, THE AO HAS NOT THOUGHT IT FIT TO EXAMINE THE SAID CREDITOR. 1 2 . THE AO AND THE CIT (A) HAVE RECORDED THAT THE ASSESSEE HAS NOT FILED ANY OF THE DETAILS, BUT I FIND THAT ALL THE ABOVE DETAILS HAVE BEEN FILED BY THE ASSESSEE , BUT T HE SAME HAVE NOT BEEN EXAMINED BY THE AO OR THE CIT (A). THEREFORE, I DO NOT FIND ANY REASON TO SET ASIDE THE SAME TO THE FILE OF THE AO FOR RE - VERIFICATION AT THIS STAGE AND IN SUCH CIRCUM S TANCES, I AM IN CLINED T O ACCEPT THE CREDITWORTHINESS OF THIS PERS ON AND THE A DDITION OF RS.8.00 L AKHS IS DELETED. ITA NO 598 OF 2015 SYED ANEESUDDIN HYDERABAD . PA GE 8 OF 8 1 3 . AS REGARDS THE ALLEGED HAND LOAN OF R S.2.50 LAKHS TAKEN FROM SHRI MOHD ABDUL KAREEM, I FIND THAT THE ASSESSEE HAS FILED THE CONFIRMATION LETTER OF THE WIFE OF LATE SHRI MOHD . ABDUL KAR EEM CONFIRMING THA T THE HAND LOAN TO THE ASSESSEE WAS GIVEN ON VARIOUS DATES FROM THE CRED ITORS A/C MAINTAINED AT ANDHRA BANK , MEH D IPAT NAM BRANCH AND THE SAME ARE ALSO REFLECTED IN THE BANK A/C OF THE ASSESSEE . I FIND THAT THE ASSESSEE HAS GIVEN THE BANK A/C DETAILS AND THE DETAILS OF THE VARIOUS CHEQ UES. THE AO HAS ACCEPTED THE CREDITS TO THE TUNE OF RS.2.50 LAKHS BUT HAS DISALLOWED THE BALANCE OF RS.2.50 LAKHS , THOUGH RELEV ANT DETAI LS WERE GIVEN BY THE ASSESSEE . THE CREDITOR MR. M.A. KAREEM HAS SINCE PASSED AWAY AND IT IS NOT POSSIBLE AT THIS S TAGE TO VERIFY THE CREDIT W OR THINESS OF THE SAID PERSON. SINCE THE TRANSACT ION IS THROUGH BANK ING CHANNELS AND THROUGH A/C PAYEE CHEQUES, I DO NOT FIND ANY REASON TO DOUBT THE CREDITWORTHINESS OF THIS PERSON. 1 4 . IN THE RESULT, ASSESS EE S APPEAL IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH DECEMBER, 2019 . SD/ - ( P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 19 TH DECEMBER, 2019 . VINODAN/SPS COPY TO: 1 SHRI SYED ANEESUDDIN C/O M.M. F IRD O S, ADVOCATE, 11 - 3 - 942 , 1 ST FLOOR, NEW MALLEPALLY, HYDERABAD 2 ITO WARD 7(1) IT TOW ERS, 2 ND FLOOR, AC GUARDS, HYDERAB AD 3 C I T (A) - 3 H Y DERABAD 4 ADD CIT RANGE - 7 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER