Hema Sri Powers Projects Limited , Suryapet V. Income Tax Officer, Ward-1, Suryapet

ITA 1045/Hyd/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8336 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 01-10-2019
• Assessment Year: 2011-2012
• Appeal Filed On: 25-06-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MOOKAMBI KEYAN S
• Keywords: Opportunity of being heard
• Section: 143(3); 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A - SMC , HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 1045 /HYD/20 19 ASSESSMENT YEAR: 20 11 - 12 HEMA SRI POWER PROJECTS LIMITED, PLOT NO.1, ROAD NO.1, OPP. HITECH BUS STAND, SURYAPET 508213. PAN: AABCH 5788 E VS. INCOME TAX OFFICER, WARD - 1, SURYAPET - 508213. (APPELLANT) (RESPONDENT) ASSESSEE BY: SMT. S. SANDHYA REVENUE BY: SRI MOOKAMBIKEYAN S - DR DATE OF HEARING: 01/10/2019 DATE OF PRONOUNCEMENT: 04 /10/2019 ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 3, HYDERABAD DATED 11/01/2019 IN APPEAL NO. 10258/ITO - 1/SYT/CIT(A) - 3/2017 - 18 U/S. 143(3) R.W.S 147 AND U/S. 250(6) OF THE ACT FOR THE ASSESSMENT YEAR 2011 - 12. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: - 1. THE ORDER OF THE LD. CIT(A) IS ERRONEOUS BOTH ON FACTS AND IN LAW. 2. THE LD. CIT(A) ERRED IN CONFIRMING INITIATION OF PROCEEDINGS U/S. 147 OF THE ACT. 2 3. THE LD. CIT(A) OUGHT TO HAVE PROVIDED FURTHER OPPORTUNITY TO THE APPELLANT. 4. THE LD. CIT(A) ERRED IN DISMISSING THE APPEAL IN LIMINI WITHOUT CONSIDERING THE GROUNDS ON MERITS. THE LD. CIT(A) OUGHT TO HAVE CONSIDERED THE GROUNDS ON MERITS. 5. ANY OTHER GROU ND OR GROUNDS THAT MAY BE URGED AT THE TIME OF HEARING. 3. AT THE OUTSET, THE LD. AR SUBMITTED BEFORE US THAT THE LD. CIT (A) HAS PASSED EX - PARTE ORDER WITHOUT AFFORDING AN OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. IT WAS FURTHER SUBMITTED THAT DUE TO UNAVOIDABLE CIRCUMSTANCES, THE AUTHORIZED REPRESENTATIVE OF T HE ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT(A) ON THE DATE OF HEARING . IT WAS THEREFORE PLEADED THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF LD. CIT (A) FOR FRESH CONSIDERATION THEREBY AFFORDING THE ASSESSEE ONE MORE OPPORTUNITY OF BEING HEARD. THE LD. DR VEHEMENTLY OPPOSED TO THE SUBMISSION OF THE LD. AR AND ARGUED BY STATING THAT THE LD. CIT (A) HAD POSTED THE CASE FOR HEARING SEVERAL TIMES AND FINALLY WHEN THE APPEAL WAS POSTED ON 11/01/2019 NON APPEARED ON BEHALF OF THE ASSESSEE TO PURSUE THE CASE. THE LD. DR THEREFORE REQUESTED FOR THE DISMISSAL OF THE APPEAL OF THE ASSESSEE . 4. I HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY PERUSED THE MATERIALS ON RECORD. ON PERUSING THE ORDER OF THE LD. CIT (A) , I FIND THAT THE LD. CIT (A) HAS POSTED T HE CASE FOR HEARING ON SEVERAL OCCASIONS HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE BEFORE THE LD. CIT (A) . T HEREFORE THE LD. CIT (A) WAS LEFT WITH NO OTHER OPTION BUT TO PASS EX - 3 PARTE ORDER ON MERITS BASED ON THE MATERIALS ON RECORD. IN THESE CIRCUM STANCES I DO NOT FIND ANY FAULT ON THE PART OF THE LD. CIT (A) IN PASSING EX - PARTE ORDER CONSIDERING THE NON - APPEARANCE OF THE ASSESSEE AND NON - COMPLIANCE TO THE NOTICES ISSUED . HOWEVER, TAKING A LENIENT VIEW, IN THE INTEREST OF JUSTICE, I HEREBY REMIT TH E MATTER BACK TO THE FILE TO THE LD. CIT(A) TO CONSIDER THE ISSUE AFRESH AFTER AFFORDING AN OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. AT THE SAME TIME, I ALSO DIRECT THE ASSESSEE AND HIS REPRESENTATIVE TO PROMPTLY CO - OPERATE BEFORE THE LD. CIT(A) IN THE PROCEEDINGS FAILING WHICH THE LD.CIT(A) SHALL BE AT LIBERTY TO PASS APPROPRIATE ORDER BASED ON LAW AND MERITS TAKING INTO CONSIDERATION OF THE MATERIALS ON RECORD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREIN ABOVE. PRONOUNCED IN THE OPEN COURT ON 04 TH OCTOBER, 2019. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 04 TH OCTOBER , 2019 OKK COPY TO: - 1) HEMA SRI POWER PROJECTS LIMITED, PLOT NO.1, ROAD NO.1, OPP. HITECH BUS STAND, SURYAPET 508213. 2) INCOME TAX OFFICER, WARD - 1, SURYAPET - 508213. 3) THE CIT(A) - 3 , HYDERABAD 4) THE PR. CIT - 3 , HYDERABAD 4 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE