Show Reddy Penta Reddy, Secunderabad V. Income Tax Officer, Ward-10(5), Hyderabad

ITA 900/Hyd/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4779 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-05-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 19-04-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 10-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHANTI PAWAN KUMAR
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. NO. 900/HYD/2018 ASSESSMENT YEAR: 2013-14 SHOW REDDY PENTA REDDY, SECUNDERABAD [PAN: AIVPP8629H] VS INCOME TAX OFFICER, WARD-10(5), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI SHANTI PAWAN KUMAR, AR FOR REVENUE : SHRI SUNIL KUMAR PANDEY, DR DATE OF HEARING : 19-04-2021 DATE OF PRONOUNCEMENT : 19-05-2021 O R D E R PER S.S.GODARA, J.M. : THIS ASSESSEES APPEAL FOR AY.2013-14 ARISES FROM TH E CIT(A)-6, HYDERABADS ORDER DATED 23-02-2018 PASSED IN APPEAL NO.0118/2016-17/A3/CIT(A)-6, INVOLVING PROCE EDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961 [IN SHORT, THE ACT]. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. WE NOTICE AT THE OUTSET THAT THE CIT(A)S LOWER APPELLA TE ORDER UNDER CHALLENGE AFFIRMING THE ASSESSING OFFICE RS ACTION MAKING UN-EXPLAINED CASH CREDITS OF RS.61,98,200/- I N THE COURSE OF ASSESSMENT DT.31-03-2016; HAS BEEN PASSED EX-PARTE. ITA NO.900/HYD/2018 :- 2 -: 3. THE REVENUE SOUGHT TO HIGHLIGHT THE FACT AS PER THE CIT(A)S ORDERS PARA 4.1, PG.4 THAT HE HAD AFFORDED F OUR OPPORTUNITIES OF HEARING ON 06-02-2017, 03 AND 16-01 -2018 AND 19-02-2018 WHEREIN THE ASSESSEE APPEARED ONLY O N THE THIRD OCCASION. 4. WE DO NOT SEE ANY INDICATION IN THE CIT(A)S SAID OBSERVATION AS TO WHETHER THE ASSESSEE HAD BEEN ACTUALL Y SERVED THE CORRESPONDING HEARING NOTICE(S) OR NOT? A ND ALSO THERE IS NO ADJUDICATION IN THE CIT(A)S ORDER ON MERI TS AS CONTEMPLATED U/S.250(6) OF THE ACT. WE THEREFORE DEEM IT APPROPRIATE TO RESTORE THE INSTANT ISSUE BACK TO THE CIT(A) FOR HIS AFRESH ADJUDICATION AS PER LAW. IT IS FURTHER MADE CLEAR THAT THE ASSESSEE OR HIS AUTHO RISED REPRESENTATIVE SHALL APPEAR BEFORE THE CIT(A) ON OR BE FORE 30-09-2021 ALONG WITH ALL THE RELEVANT CORRESPONDING DETAILED EVIDENCE FOLLOWED BY THE NECESSARY FACTUAL VERIFICATIO N; AT HIS OWN RISK AND RESPONSIBILITY, WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING. 5. THIS ASSESSEES APPEAL IS TREATED AS ALLOWED FOR S TATISTICAL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH MAY, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.G ODARA) ACCOUNTANT MEMBER JUDICIAL ME MBER HYDERABAD, DATED: 19-05-2021 TNMM ITA NO.900/HYD/2018 :- 3 -: COPY TO : 1.SHRI SHOW REDDY PENTA REDDY, #11-3-267/221, MADHURA NAGAR, PARSIGUTTA, SECUNDERABAD. 2.THE INCOME TAX OFFICER, WARD-10(5), HYDERABAD. 3.THE CIT(APPEALS)-6, HYDERABAD. 4.THE PR.CIT-6, HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.