Telugu Film Producers Mutually Aided Co-Operative Housing Society Limited, Hyderabad V. Income Tax Officer, Ward-14(5), Hyderabad

ITA 1056/Hyd/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7452 (ITAT-HYDERABAD)
• Duration Of Justice: 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 07-01-2019
• Assessment Year: 2009-2010
• Appeal Filed On: 23-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A C ROUT
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B ', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN , ACCOUNTANT MEMBER ITA NO S . 1056 & 1058 / HYD/201 8 ASSESSMENT YEAR S : 20 09 - 10 & 2014 - 15 TELUGU FILM PRODUCERS MUTUALLY AIDED COOPERATIVE HOUSING SOCIETY LTD., HYDERABAD. PAN AAATT6759P VS. INCOME - TAX OFFICER, WARD 14(5), HYDERABAD. APPELLANT RESPONDENT ASSESSEE BY: S HRI PAWAN KUMAR CHAKRAPANI REVENUE BY: SHRI A.C. ROUT DATE OF HEARING: 0 7 / 0 1 / 201 9 DATE OF PRONOUNCEMENT: 11 / 01 /201 9 O R D E R PER S. RIFAUR RAHMAN , AM: BOTH T H E S E APPEAL S FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER S OF CIT(A) 6 , HYDERABAD, BOTH , DATED, 31/01/2018 FOR AY S 2009 - 10 AND 2014 - 15 . 2. IN THE GROUNDS OF APPEAL OF BOTH THE YEARS , THE ASSESSEE CONTENDED THAT THE CIT(A) PASSED EX - PARTE ORDER S DI SMISSING THE APPEALS, IN BREACH OF PRINCIPLES OF NATURAL JUSTICE, WITHOUT GIVING ADEQUATE OPPORTUNITY AND TAKING INTO CONSIDERATION THE MERITS OF THE CASE, AND HENCE THE SAME MAY BE QUASHED AND SET ASIDE. 3. 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 DISMISSING THE APPEALS WITHOUT I.T.A. NO S . 1056 & 1058 /HYD/1 8 TELUGU FILM PRODUCERS MUTUALLY AIDED COOPERATIVE HOUSING SOCIETY LTD., 2 GIVING ADEQUATE OPPORTUNITY. THEREFORE, IT WOULD BE IN THE INTEREST OF JUSTICE, THE MATTER S MAY BE RESTORED TO HIS FILE FOR DECID ING VARIOUS GROUNDS OF APPEAL ON MERITS IN BOTH THE APPEALS UNDER CONSIDERATION . 4. THE LEARNED DR AGREED WITH THE AFORESAID SUBMISSIONS OF THE LEARNED AR. 5 . 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 IS 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 S ON MERITS. 6 . AS THE APPEALS ARE RESTORED TO THE FILE OF THE CIT(A), ADJUDICATION OF THE GROUNDS ON MERITS IS NOT REQUIRED. 7 . IN THE RESULT, APPEAL S OF THE ASSESSEE ARE TREATED AS ALLOWED FOR STA TISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 11 TH JANUARY , 201 9. SD/ - ( P. MADHAVI DEVI ) JUDICIAL MEMBER SD/ - ( S. RIFAUR RAHMAN ) ACCOUNTANT MEMBER HYDERABAD, DATED 11 TH J ANUARY , 201 9. KV I.T.A. NO S . 1056 & 1058 /HYD/1 8 TELUGU FILM PRODUCERS MUTUALLY AIDED COOPERATIVE HOUSING SOCIETY LTD., 3 COPY FORWARDED TO: 1. TELUGU FILM PRODUCERS MUTUALLY AIDED COOPERATIVE HOUSING SOCIETY LTD., 2 ND FLOOR, FILM NAGAR COOPERATIVE HOUSING SOCIETY COMPLEX, FILM NAGAR, JUBILEE HILLS, HYDERABAD 500 0 33. 2 . ITO, WAD 14(5), INCOME TAX TOWERS, HYD. 3 . CIT (A) - 6 , HYDERABAD 4. PR. CIT 6, HYDERABAD 5. THE DR, ITAT, HYDERABAD 6. GUARD FILE