Usharani Agarwal Sanghi, Hyd, Hyderabad V. ITO, Ward-7(2), Hyderabad, Hyderabad

ITA 105/HYD/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6493 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-06-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 13-06-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 03-02-2016
• Court: TRIBUNAL
• Department Lawyers: M SITARAM
• Assessee Lawyers: P RAVI SESHAGIRI RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A (SMC), HYDERABAD BEFORE SHRI J. SUDHAKARA REDDY, ACCOUNTANT MEMBER I.T.A. NO. 105/HYD/2016 ASSESSMENT YEAR: 2008-09 SMT. USHARANI AGARWAL SANGHI, HYDERABAD [PAN: AVFPS5500B] VS INCOME TAX OFFICER, WARD-7(2), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI P. RAVISESHAGIRI RAO, AR FOR REVENUE : SHRI M. SITARAM, DR DATE OF HEARING : 15-06-2016 DATE OF PRONOUNCEMENT : 16-06-2016 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AG AINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-3, HYDERABAD, DATED 01-12-2015 FOR THE AY. 2008-09. 2. AFTER HEARING THE RIVAL CONTENTIONS, I FIND THAT THE FI RST APPELLATE AUTHORITY HAS DISPOSED OFF THE CASE EX-PART E. SIMILARLY, THE ASSESSING OFFICER (AO) HAS ALSO PASSED AN EX-PAR TE ORDER. 3. BEFORE US, LD. COUNSEL DEMONSTRATED THAT THE ASSESSE E WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LOWER AUTHORITIES. I.T.A. NO. 105/HYD/2016 SMT. USHARANI AGARWAL SANGHI :- 2 -: 4. IN VIEW OF THE ABOVE DISCUSSIONS, I AM OF THE OPIN ION THAT THE ISSUE SHOULD BE SET ASIDE TO THE FILE OF THE AO FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. THE ASSESSEE I S DIRECTED TO APPEAR BEFORE THE AO ON 18-07-2016 AND TAKE NOTICE AN D THEREAFTER CO-OPERATE IN THE ASSESSMENT PROCEEDINGS. THE AO SHALL GIVE ADEQUATE OPPORTUNITY TO THE ASSESSEE. 5. IN THE RESULT, ASSESSEE'S APPEAL IS TREATED AS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH JUNE, 2016 SD/- (J. SUDHAKARA REDDY) ACCOUNTANT ME MBER HYDERABAD, DATED 16 TH JUNE, 2016 TNMM COPY TO : 1. SMT. USHARANI AGARWAL SANGHI, D.NO. 1-2-288/51/C, DOMALGUDA, STREET NO. 7, OPP: HANUMAN TEMPLE, HYDERABAD. C/O. SHRI S. RAMA RAO, ADVOCATE, FLAT NO. 102, SHRIYAS ELEGANCE, 3-6-643, STREET NO. 9, HIMAYATNAGAR, HYDERABAD. 2. INCOME TAX OFFICER, WARD-7(2), INCOME TAX TOWERS , AC GUARDS, HYDERABAD. 3. CIT(APPEALS)-3, HYDERABAD. 4. THE PR. CIT-3, HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.