Tiffins Barytes, Asbestos and Paints Ltd., Chennai, Chennai V. DCIT, Central Circle-2, Hyd, Hyderabad

ITA 1045/Hyd/2015

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 0531 (ITAT-HYDERABAD)
• Duration Of Justice: 6 year(s) 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2008-2009
• Appeal Filed On: 10-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y.V.S.T. SAI
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SH RI SAT B EER S INGH GO DA RA , JU DI CIAL MEMBE R AND SHR I L AXMI PR AS A D SAHU , AC COUNT ANT MEMBE R ITA Nos. 1043, 1044, 1045, 1046, 1047 & 1048/Hyd/2015 A.Ys: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Tiffins Barytes, Asbestos and Paints Ltd., Chennai. PAN – AAACT3392f Vs. Dy. Commissioner of Income-tax, Central Circle – 2, Hyderabad. (Appellant) (Respondent) Assessee by: None Revenue by: Shri Y.V.S.T. Sai Date of hearing: 10/01/2022 Date of pronouncement: 11/01/2022 O R D E R PER BENCH: These appeals filed by the assessee are directed against CIT(A) - XI, Hyderabad’s separate orders for AYs 2006-07 to 2011-12 involving proceedings u/s 143(3) rws 153A of the Income Tax Act, 1961. 2. At the time of hearing, none appeared on behalf of the assessee despite the fact that the cases were called twice. ITA Nos. 1043 to 1048Hyd/2015 M / s T i f f i n s B a r y t e s , A s b e s t o s a n d P a i n t s L t d ., C h e n n a i . :- 2 -: Therefore, we proceed to dispose of these appeals ex-parte against assessee after hearing the ld. DR and considering the facts available on record. 3. In the grounds of appeal, the preliminary ground raised by the assessee is that the CIT(A) failed to give a reasonable opportunity as required u/s 251(2) to the appellant to comply to queries raised by it and enhanced the assessment merely on the basis of information available on record. 3. We have considered the submissions of the ld. CIT-DR and perused the material available on record as well as gone through the orders of revenue authorities. Since the assessee failed to comply with the notices of hearing before the CIT(A) and also failed to file written submissions to explain its case, the CIT(A) decided the appeals on the basis of information available on record. We are, therefore, of the view that larger interest of justice will be served if the matter is restored to the file of first appellate authority for deciding various grounds of appeal of the assessee on merits afresh. Accordingly, the CIT(A) is directed to afford opportunity of being heard to the assessee and thereafter decide the appeals on merits. We direct the assessee to appear before CIT(A) with all the relevant evidences; at its own risk and responsibility to be followed by three effective opportunities of hearing. ITA Nos. 1043 to 1048Hyd/2015 M / s T i f f i n s B a r y t e s , A s b e s t o s a n d P a i n t s L t d ., C h e n n a i . :- 3 -: 4. Ld. CIT-DR invited our attention to Tribunal’s decision in the case of C. Satyanarayana and M/s Sri Krishna Constructions (assessee’s group concerns and covered in the very search) in ITA Nos. 487 to 490/Hyd/2015 and others for AYs 2005-06 to 2007-08 and 2011-12 vide order dated 06/12/2021 prima-facie adjudicating various inter- connected issues. All assessee’s substantive grounds raised in the instant appeals are remitted to the CIT(A) in foregoing terms. 5. In the result, the appeals of the assessee are treated as allowed for statistical purposes in above terms. A copy of this common order be placed in the respective case files. Pronounced in the open court on 11 th January, 2022 Sd/- Sd/- (S.S. GODARA) (L. P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated: 11 th January, 2022. kv ITA Nos. 1043 to 1048Hyd/2015 M / s T i f f i n s B a r y t e s , A s b e s t o s a n d P a i n t s L t d ., C h e n n a i . :- 4 -: Copy to : 1 M/s Tiffins Barytes, Asbestos and Paints Ltd., No. 14 & 16, Gopala Krishna Streets, T. Nagar, Chennai – 600 017. 2 DCIT, Central Circle – 2 (Presently DCIT, Central Circle – 1(2)), Hyderabad 3 CIT(A) – XI, Hyd. 4 Pr. CIT (Central), Hyderabad. 5 ITAT, DR, Hyderabad. 6 Guard File.