Mytec Software Private Limited , Hyderabad V. Income Tax Officer, Ward-16(4), Hyderabad

ITA 1020/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3992 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 01-06-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 19-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT A NO. 1020 /H/20 1 9 ASSESSMENT YEAR: 2 0 1 5 - 1 6 MY TEC SOFTWARE PVT. LD., HYDERABAD. PAN A AECM 2918 G VS. INCOME - TAX OFFICER, WARD 1 6 ( 4 ), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI K.A. SAI PRASAD REVENUE BY: S MT. N. ESTHER DATE OF HEARING: 01 /0 6 /2021 DATE OF PRONOUNCEMENT: 02 /0 6 /2021 O R D E R PER L.P. SAHU, A.M. : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST CIT(A) 4 , HYDERABADS ORDER DATED 2 2 / 0 3 /201 9 FOR AY 20 1 5 - 16 . 2 . IN THE COURSE OF HEARING, IT WAS POINTED OUT BY THE LEARNED COUNSEL OF THE ASSESSEE THAT THE LEARNED CIT(A) HAD DECIDED THE MATTERS EX - PARTE. THEREFORE, IT WOULD BE IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED TO HIS FILE FOR I TA NO. 1020 /HYD /201 9 MY TEC SOFTWARE PVT. LTD., HYD. : - 2 - : DECIDING VARIOUS GR OUNDS OF APPEAL ON MERITS. THE LEARNED DR AGREED WITH THE AFORESAID STATEMENT OF THE LEARNED AR. 3 . WE HAVE CONSIDERED THE FACTS OF THE CASE AND THE REQUEST MADE BY THE LEARNED AR. WE ARE OF THE VIEW THAT INTEREST OF JUSTICE WILL BE SERVED IF THE MATTER I S RESTORED TO THE FILE OF FIRST APPELLATE AUTHORITY FOR DECIDING VARIOUS GROUNDS OF APPEAL OF THE ASSESSEE ON MERITS. ACCORDINGLY, THE CIT(A) IS DIRECTED TO AFFORD REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THEREAFTER DECIDE THE APPEAL ON ME RITS. WE DIRECT THE ASSESSEE TO APPEAR BEFORE CIT(A) ON OR BEFORE 3 0 TH S EPTEMBER , 2021 WITH ALL THE RELEVANT EVIDENCES; AT HIS OWN RISK AND RESPONSIBILITY TO BE FOLLOWED BY THREE EFFECTIVE OPPORTUNITIES OF HEARING. 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 2 ND JUNE , 2021 . SD/ - SD/ - ( S.S. GODARA ) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 2 ND JUNE , 20 2 1 . K V I TA NO. 1020 /HYD /201 9 MY TEC SOFTWARE PVT. LTD., HYD. : - 3 - : C OPY TO : 1 MY TEC SOFTWARE PVT. LTD., C/O K. PARTHASARATHY & CO., ADVOCATE & TAX CONSULTANT, 1 ST FLOOR, SOWBHAGYA AVENUE, STREET 1, ASHOK NAGAR, HYDERABAD 500 020. 2 IT O , WARD 1 6 ( 4 ) , 1 ST FLOOR, B BLOCK, IT TOWERS, MASAB TANK, HYDERABAD. 3 C I T(A) 4 , HYDERABAD. 4 PR. CIT - 4 , HYDERABAD 5 ITAT, DR, HYDERABAD. 6 GUARD FILE.