PUCHAKAYAKA YALAMANDESWARA RAO ,KURNOOL vs. INCOME TAX OFFICER, WARD-1, NANDYAL

The assessee has raised three grounds in his appeal however the crux of the issue is that the assessee is aggrieved by the order of the Ld. CIT (A) who had confirmed the addition made by the Ld. AO for Rs. 6 lakhs as unexplained cash credit.

At the time of hearing Mr. A.V. Raghuram appeared on behalf of the assessee’s representative Mr. Samuel Nagadesi seeking time. However, on perusing the order sheet, it was observed that several opportunities were already provided to the assessee of being heard. Further, on perusing the order of the Ld. CIT (A) and the Ld. AO, it is apparent that the assessee is not cooperating before the Revenue in their proceedings. Since the assessee has requested for one more opportunity of being heard, though I do not find much strength in his prayer, in the interest of justice, I hereby remit the matter back to the file of the Ld AO for denovo consideration. At the same breath, I also hereby direct the assessee and his Representatives to promptly cooperate before the Ld. Revenue Authorities in their proceedings failing which the Ld. Revenue Authorities shall be at liberty to pass appropriate order in accordance with merit and law based on the materials on record.

In the result, appeal of the assessee is allowed for statistical purposes.