Pashupathi Chilvari, Medak, Hyderabad V. ITO, Ward-1, Sangareddy, Sanga Reddy

ITA 954/HYD/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6051 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 23-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A SITARAMA RAO
• Assessee Lawyers: K A SAI PRASAD

Judgement Text

ITA NO 954 OF 2016 PASUPATHI CHILVARI MEDAK PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A (SMC) BENCH, HYDERABAD BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO.954/HYD/2016 (ASSESSMENT YEAR: 2009-10) SRI PASUPATHI CHILVARI PATENCHERU, MEDAK PAN: ADBPC 0091 K VS INCOME TAX OFFICER WARD 1 SANGAREDDY FOR ASSESSEE : SHRI K.A. SAI PRASAD FOR REVENUE : SHRI A. SITARAMA RAO, DR O R D E R THIS IS ASSESSEES APPEAL FOR THE A.Y 2009-10 DIREC TED AGAINST THE ORDER OF THE CIT (A)-2, HYDERABAD DATED 28.03.2016. 2. AFTER HEARING THE RIVAL CONTENTIONS, I FIND THAT THE LEARNED CIT (A) HAS PASSED AN EX-PARTE ORDER. THE ASSESSEE HAS DEMONSTRATED THAT HE WAS PREVENTED BY SUFFICIENT CA USE FROM APPEARING BEFORE THE LEARNED CIT (A). EVEN IN THIS CASE, THE AO HAS NOT GIVEN CREDIT TO TWO BEARER CHEQUES FOR WHIC H CONFIRMATIONS HAVE BEEN FILED BY THE ASSESSEE. KEEP ING IN VIEW THE FACTS AND CIRCUMSTANCES OF THE CASE, I AM OF THE CO NSIDERED OPINION THAT THIS IS A FIT CASE FOR BEING REMANDED TO THE FILE OF THE AO FOR CONSIDERING THE CONFIRMATION OF TRANSACTIONS GIVEN BY SHRI DATE OF HEARING : 11.11.2016 DATE OF PRONOUNCEMENT : 11.11.2016 ITA NO 954 OF 2016 PASUPATHI CHILVARI MEDAK PAGE 2 OF 2 PASHUPATHI CHILVARI TO SRI P. RAVI AND SRI G. RAMAK OTI. THE AO IS DIRECTED TO PASS AN ORDER DE NOVO AFTER GIVING SUFFICIENT OPPORTUNITY TO THE ASSESSEE. 3. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH NOVEMBER, 2016. SD/- (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER HYDERABAD, DATED 11 TH NOVEMBER, 2016. VINODAN/SPS COPY TO: 1 SHTI CH. PARTHASARATHY & CO., 1 ST FLOOR, SOWBHAGYA AVENUE, STREET NO.1 ASHOKNAGAR, HYDERABAD 500 020 2 INCOME TAX OFFICER WARD 1 AAYAKAR BHAVAN, VEERABH ADRANAGAR, SANGAREDDY, MEDAK DISTT. 502001 3 CIT (A)-2 HYDERABAD 4 PR. CIT 2 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER