Income Tax Officer, Ward-2(2), Hyderabad V. GSM Mega Infrastructures Private Limitd , Hyderabad

ITA 112/Hyd/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6692 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-12-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2015-2016
• Appeal Filed On: 29-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T. SUNIL GOUTAM
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri A. Mohan Alankamony, Accountant Member AND Shri S.S. Godara, Judicial Member ITA No.112/Hyd/2019 Assessment Year: 2015-16 The Income Tax Officer, Ward – 2(2), Hyderabad. Vs. M/s. GSM Mega Infrastructures Private Limited, Hyderabad. PAN : AAECG3865G. (Appellant) (Respondent) Assessee by: Sri A. Srinivas. Revenue by : Sri T. Sunil Goutam Date of hearing: 08/12/2021 Date of pronouncement: 09/12/2021 O R D E R Per A. Mohan Alankamony, A.M. This appeal is filed by the Revenue against the order of learned Commissioner of Income Tax (Appeals) – 2, Hyderabad dt.30.11.2018 in Appeal No.10578/2017-18/CIT(A)-2 passed u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred as “the Act”). ITA No.112/Hyd/2019 2 2. The solitary ground raised by the Revenue reads as under : “Whether, on the facts and circumstances of the case, the CIT(A) is correct in law in admitting additional evidence under Rule 46A without appreciating the fact that the assessee had no sufficient cause to not produce these evidences before the AO during assessment proceedings ?” 3. At the outset, the learned DR submitted that the CIT(A) has granted relief to the assessee based on the additional evidence produced before him which was not produced before the learned Assessing Officer. It was therefore pleaded that the appeal of the assessee may be remitted back to the file of Assessing Officer for denovo consideration. 4. The learned AR could not controvert the submissions of the learned DR. 5. After hearing both the parties, it is evident that the learned CIT(A) has granted relief to the assessee based on the additional evidence filed by the assessee without obtaining a remand report from the learned AO. Therefore, in the interest of justice, we hereby remit the matter back to the file of the learned Assessing Officer for denovo consideration. ITA No.112/Hyd/2019 3 6. In the result, the appeal of the Revenue is allowed for statistical purposes. Order pronounced in the Open Court on 9 th December, 2021. Sd/- Sd/- (S.S. GODARA) JUDICIAL MEMBER (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER Hyderabad, dated 9 th December, 2021. TYNM/sps Copy to: S.No Addresses 1 M/s. GSM Mega Infrastructures Private Limited, H.No.8-2- 293/82/A/219, Plot No.219, Phase – I, Road No.17, Jubilee Hills, Hyderabad – 500033. 2 The Income Tax Officer, Ward – 2(2), Hyderabad. 3 Commissioner of Income Tax (Appeals) – 2, Hyderabad. 4 Principal Commissioner of Income Tax – 2, Hyderabad. 5 DR, ITAT Hyderabad Benches 6 Guard File By Order