ANDHRA PRADESH SOLAR POWER CORPORATION PRIVATE LIMITED,HYDERABAD V. ITO., WARD-1(1), HYDERABAD

ITA 536/HYD/2024

AI Insights

The case involves Andhra Pradesh Solar Power Corporation Private Limited, which appealed against the order of the CIT(A) at the National Faceless Appeal Centre, Delhi. The CIT(A) had dismissed the assessee's appeal due to non-compliance with notices, which the assessee attributed to reasons beyond their control. The Tribunal considered the assessee's readiness to present documentary evidence and decided to set aside the CIT(A)'s order, remanding the case for a fresh hearing on merits.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 472503 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 30-09-2024
• Assessment Year: 2020-2021
• Appeal Filed On: 18-05-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KUMAR PRANAV
• Assessee Lawyers: ALLA MANIKANTA RAYUDU
• Keywords: Set aside
• Section: 143(3)

Judgement Text

" आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” , HYDERABAD BEFORE SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNANT MEMBER ITA No.536/Hyd/2024 Assessment Year: 2020-21 Andhra Pradesh Solar Power Corporation Private Limited, Hyderabad. PAN : AANCA1152F Vs. The Income Tax Officer, Ward 1(1), Hyderabad. (Appellant) (Respondent) Assessee by: Shri Alla Manikanta Rayudu, C.A. (Appeared through virtual hearing). Revenue by: Shri Kumar Pranav, CIT-DR. Date of hearing: 30.09.2024 Date of pronouncement: 01.10.2024 O R D E R PER MADHUSUDAN SAWDIA, A.M. This appeal is filed by Andhra Pradesh Solar Power Corporation Private Limited, Hyderabad (“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 20.03.2024 for the A.Y. 2020-21. 2 ITA No.536/Hyd/2024 2. At the outset, the Ld. AR submitted that the assessee had filed appeal against the order u/s 143(3) r.w.s. 144B of the income tax Act,1961(“ the Act”) dated 20/09/2022, passed by the learned Assessing Officer (“Ld. AO”) before the Ld. CIT(A). However, the assessee did not make any compliances to the notices issued by Ld. CIT(A). Therefore, the Ld. CIT(A) dismissed the appeal of the assessee. 3. Feeling aggrieved with the order of Ld. CIT(A), the assessee is now in appeal before us, contending that the Ld. CIT(A) did not provide sufficient opportunity to the assessee to submit explanations/evidence in support of the disallowances made by the Ld. AO. It is further contended that the Ld. CIT(A) has passed the order without providing proper opportunity. The Ld. AR further submitted that the assessee does not stand to gain by allowing the appeal to be disposed of without any documentary evidence being produced and it is only due to the reasons beyond the control of the assessee, the assessee could not submit the explanations/evidences in support of the disallowances made by the Ld. AO. By consolidating all the grounds, he further submitted that given an opportunity, the assessee is now ready to produce all such details and conduct the proceedings diligently and get the matter disposed of on merits. 3 ITA No.536/Hyd/2024 4. Per contra, Ld. DR placed heavy reliance on the orders of the authorities below, and submitted that sufficient opportunity has already been given by the authorities, but the assessee failed to avail the same. He opposed the grant of further opportunity to the assessee. 5. We have heard the rival contentions and also gone through the record in the light of the submissions made on either side. It could be seen from the orders of the Ld. CIT(A) that in spite of many opportunities given, the assessee failed to produce the explanations/evidence in support of the disallowances made by the Ld. AO, which resulted in passing the orders without consideration thereof. It is a fact that the assessee does not stand to gain by not producing such documents. Be that as it may, now the assessee is ready to produce all such documentary evidence in support of his contentions and get the matter disposed of on merits. The highest that would happen by allowing an opportunity to the assessee is that a cause would be decided on merits. With this view of the matter, we are of the view that fresh opportunity should be given to the assessee and, accordingly, we set aside the impugned order and restore the issue to the file of the Ld. CIT(A) for passing a fresh order on merits after affording the opportunity of hearing to the assessee. Grounds of appeal are answered accordingly. 4 ITA No.536/Hyd/2024 6. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the Open Court on 1st October, 2024. Sd/Sd/- Sd/-- Sd/- Sd/- Sd/- (PRAKASH CHAND YADAV,) (MADHUSUDAN SAWDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated 1st October, 2024. * TYNM, Sr.P.S. Copy to: S.No Addresses 1 Andhra Pradesh Solar Power Corporation Private Limited, Hyderabad, D.No.6-3-856/A,3, Sajad Manzil Compound, Ameerpet, Hyderabad – 500016. 2 The Income Tax Officer, Ward 1(1), Hyderabad. 3 Prl.CIT, Hyderabad. 4 DR, ITAT Hyderabad Benches 5 Guard File By Order "