VIJAYA GOWRI KAKANI,NELLORE V. DCIT., CIRCLE-1, NELLORE

ITA 493/HYD/2025

AI Insights

Ms. Vijaya Gowri Kakani filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals), which had dismissed her earlier appeal ex parte due to non-response. The core issue in the appeal was the alleged double addition of Rs.6,07,700 to her income for the Assessment Year 2013-14. The assessee contended that this amount was already declared under 'Income from Other Sources' in her return, but the Assessing Officer mistakenly added it again. The Tribunal found merit in the assessee's claim upon reviewing the documents and decided to remand the matter back to the Assessing Officer for a detailed factual verification.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 652575 (ITAT-HYDERABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MOOKAMBI KEYAN S
• Assessee Lawyers: P. ASHOK REDDY
• Keywords: Set aside; Opportunity of being heard; Reassessment proceedings
• Section: 147; 148

Judgement Text

" आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad श्री विजय पाल राि, उपाध् यक्ष एिं श्री मिुसूदन सािडिया, लेखा सदस् य क े समक्ष । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.493/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2013-14) Ms. Vijaya Gowri Kakani, Nellore. PAN:AKGPK1361C Vs. Dy. Commissioner of Income Tax, Circle-1, Nellore. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri P. Ashok Reddy, C.A. रधजस् व द्वधरध/Revenue by: Shri Mookambikeyan S, SR-DR सुिवधई की तधरीख/Date of hearing: 16/06/2025 घोर्णध की तधरीख/Pronouncement: 17/06/2025 आदेश/ORDER PER MADHUSUDAN SAWDIA, A.M. : This appeal is filed by Ms. Vijaya Gowri Kakani (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), dated 28.01.2025 for the A.Y. 2013-14. 2. The assessee has raised the following grounds of appeal: ITA No.493/Hyd/2025 2 ITA No.493/Hyd/2025 3 3. Brief facts of the case are that, the assessee is an individual, filed her return of income on 28.03.2014 declaring a total income of Rs.15,03,770/-. Subsequently, notice under section 148 of the Income Tax Act, 1961 (“the Act”) was issued to the assessee on 20.03.2020. In response to the said notice, the assessee filed return and participated in reassessment proceedings. The learned Assessing Officer (“Ld. AO”) completed the reassessment under section 147 read with section 144B of the Act on 16.09.2021, determining the total income at Rs. 21,11,470/- by making an addition of Rs.6,07,700/-. ITA No.493/Hyd/2025 4 4. Aggrieved by the said reassessment order of Ld. AO, the assessee filed appeal before the Ld. CIT(A). However, the assessee did not respond to the notices issued by the Ld. CIT(A). Consequently, the appeal was dismissed ex parte by the Ld. CIT(A). 5. Aggrieved with the order of Ld. CIT(A), the assessee is in appeal before us. The learned Authorised Representative (“Ld. AR”) invited our attention to page no.8 of the paper book, which contains the Schedule of “Income from Other Sources” as filed in the return of income. It was submitted that the sum of Rs.6,07,700/- had already been offered to tax under the head “Income from Other Sources” by the assessee in the return itself. However, the Ld. AO, under a mistaken belief, again added the said amount, leading to double addition. The Ld. AR further submitted that this factual mistake was not properly appreciated during the assessment proceedings and the appeal was dismissed by the Ld. CIT(A) for non-prosecution, without examining this vital claim. Accordingly, the Ld. AR prayed before the bench for remand of the issue for factual verification. 6. Per contra, the learned Departmental Representative (“Ld. DR”) objected to the prayer of the assessee, submitting that the assessee did not respond to the notices of the Ld. CIT(A) and hence no further opportunity should be granted. ITA No.493/Hyd/2025 5 7. We have heard the rival contentions and perused the material on record. On going through page no.8 of the paper book, which contains the computation of income, we find that the assessee has indeed disclosed a sum of Rs.6,07,700/- under the head “Income from Other Sources” in the return of income filed. In our considered view, the addition of Rs. 6,07,700/- made by the Ld. AO appears to have been made without appreciating that the said amount was already offered to tax. However, since this is a factual matter which requires verification from the return and computation of income, we are of the considered opinion that the issue needs to be verified afresh by the Ld. AO. Accordingly, we deem it appropriate to set aside the impugned assessment order to the file of the Ld. AO with a direction to verify the claim of the assessee with reference to the return of income and adjudicate as per law. The Ld. AO shall grant a reasonable opportunity of being heard to the assessee before deciding the issue. 8. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 17th June, 2025. Sd/- Sd/- (VIJAY PAL RAO) (MADHUSUDAN SAWDIA) VICE PRESIDENT ACCOUNTANT MEMBER Hyderabad. Dated: 17.06.2025. * Reddy gp ITA No.493/Hyd/2025 6 Copy of the Order forwarded to : 1. Ms. Vijaya Gowri Kakani, Plot No.508, Kingcourt Avenue, Magunta Layout, Nellore-524 003 2. DCIT, Circle-1, Nellore. 3. Pr.CIT, Tirupati. 4. DR, ITAT, Hyderabad. 5. Guard file. BY ORDER, "