G.Srinivasa Chakravarthi Raju, Hyd, Hyderabad V. DCIT, Circle-16(1), Hyd, Hyderabad

ITA 816/HYD/2015

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0537 (ITAT-HYDERABAD)
• Duration Of Justice: 6 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 01-07-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 15-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJIV RANKA
• Assessee Lawyers: T CHAITANYA KUMAR
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. A.Y. APPELLANT RESPONDENT 816/HYD/15 2010-11 SRINIVASA CHAKRAVARTHI RAJU GOKARAJU, HYDERABAD [PAN: AEIPG9059B] DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-16(1), HYDERABAD 1068/HYD/16 2006-07 1069/HYD/16 2011-12 FOR ASSESSEE : SHRI T.CHAITANYA KUMAR, AR FOR REVENUE : SHRI RAJIV RANKA, CIT-DR DATE OF HEARING : 01-07-2021 DATE OF PRONOUNCEMENT : 19-07-2021 O R D E R PER S.S.GODARA, J.M. : THESE THREE ASSESSEES APPEALS FOR AYS.2010-11, 2006 -07 AND 2011-12 ARISE AGAINST THE CIT(A)-4, HYDERABADS SEPARATE ORDERS DATED 13-03-2015 IN FIRST AND DT.29-03-2016 IN LATTER TWIN ASSESSMENT YEARS, IN CASE NOS.0274/2013-14/DCI T CIR.16(1)/CIT(A)-4/HYD/2014-15, 0088 & 0089/DCIT CIR.16(1)/14-15/CIT(A)-4/HYD/15-16 INVOLVING PROCE EDINGS U/S.143(3) EXCEPT IN AY.2006-07 U/S.143(3) R.W.S.14 7 OF THE INCOME TAX ACT, 1961 [IN SHORT, THE ACT]; RESPECTIVELY . HEARD BOTH THE PARTIES. CASE FILES PERUSED. ITA NOS. 816/HYD/2015 1068 & 1069/HYD/2016 :- 2 -: 2. COMING TO THE ASSESSEES FIRST AND FOREMOST APPEAL ITA NO.816/HYD/2015, LEARNED COUNSEL STATED AT THE OUTSET THA T HE NO MORE WISHES TO PRESS FOR THE SAME KEEP IN MIND THE FACT THAT NECESSARY RELIEF ALREADY STANDS GRANTED TO HIM IN S ECTION 154 RECTIFICATION PROCEEDINGS. ORDERED ACCORDINGLY . THIS FIRST AND FOREMOST APPEAL ITA NO.816/HYD/2015 IS DISMISSED AS NOT PRESSED THEREFORE IN FOREGOING TERMS. 3. WE ADVERT TO THE ASSESSEES NEXT TWO APPEALS ITA NOS.1068 & 1069/HYD/2016 AND NOTICE THAT THE CIT(A)S CORRESPONDING LOWER APPELLATE ORDER(S) UNDER CHALLEN GE; AFFIRMING THE ASSESSING OFFICERS ACTION DISALLOWING AGRICULTURAL INCOME CLAIM U/S.10(1) OF THE ACT FOLLOWED BY VARIOUS OTHER SIMILAR ISSUES, HAS BEEN PASSED EX-PARTE. 4. THE REVENUE SOUGHT TO HIGHLIGHT THE FACT IN CIT(A)S LOWER APPELLATE PROCEEDINGS IN PARA 4 THAT HE HAD ISSUED SE VERAL NOTICES TO THE ASSESSEE. WE NOTE THAT THERE IS NO INDICATI ON AT ALL IN THE SAID PARA 4 AND 3; RESPECTIVELY THAT THE CIT (A) HEARING NOTICES HAD BEEN ACTUALLY SERVED ON THE ASSES SEE. FACED WITH THIS SITUATION, WE DEEM IT APPROPRIATE TO RESTORE THE INSTANT LATTER TWIN APPEALS NOS.1068 & 1069/HYD/2016 BACK TO THE CIT(A) FOR HIS AFRESH APPROPRIATE ADJUDICATION AS PER LAW WITHIN THREE EFFECTIVE OPPORTUN ITIES OF HEARING. IT IS MADE CLEAR THAT THE ASSESSEE OR HIS LE ARNED AUTHORISED REPRESENTATIVE SHALL APPEAR BEFORE THE CIT(A ) ON OR BEFORE 30-11-2021 WITH ALL THE RELEVANT EVIDENCE; AT H IS OWN RISK AND RESPONSIBILITY ONLY, TO BE FOLLOWED BY THREE EFFECTIVE OPPORTUNITIES OF HEARING. IT IS FURTHER CLARIFIED THA T ANY FAILURE IN NECESSARY FACTUAL VERIFICATION OF THE ASSESSEES EVIDENCE ITA NOS. 816/HYD/2015 1068 & 1069/HYD/2016 :- 3 -: SHALL NOT BE ATTRIBUTED TO THE LEARNED CIT(A) IN ANY MAN NER; WHATSOEVER. THESE LATTER TWIN APPEALS NOS.1068 & 1069/HYD/2016 ARE TREATED AS ACCEPTED FOR STATISTICAL PURPOSES. 5. TO SUM-UP, THE ASSESSEES FIRST AND FOREMOST APPEAL ITA NO. 816/HYD/2015 IS DISMISSED AS NOT PRESSED AND THE LATTER TWIN APPEALS ITA NOS.1068 & 1069/HYD/2016 ARE ALLOW ED FOR STATISTICAL PURPOSES. A COPY OF THIS COMMON ORDER BE P LACED IN THE RESPECTIVE CASE FILES. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH JULY, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.G ODARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 19-07-2021 TNMM ITA NOS. 816/HYD/2015 1068 & 1069/HYD/2016 :- 4 -: COPY TO : 1.SHRI SRINIVASA CHAKRAVARTHI RAJU GOKARAJU, C/O.SH RI T.CHAITANYA KUMAR, ADVOCATE, FLAT NO.102, GOURI APARTMENTS, H.NO.3-6-195/B, URDUL ANE, HIMAYATNAGAR, HYDERABAD. 2.THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-16( 1), HYDERABAD. 3.CIT(APPEALS)-4, HYDERABAD. 4.THE PR.CIT-4, HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.