Ajay Kumar Kasliwal , Hyderabad V. Income Tax Officer, Ward-7(3), Hyderabad

ITA 1159/Hyd/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4662 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-A
• Assessment Year: 2010-2011
• Appeal Filed On: 18-07-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: M MAHIDHAR
• Keywords: Opportunity of being heard
• Section: 143(3); 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER ITA NO. 1159/HYD/2019 A.Y. 2010 - 11 AJAY KUMAR KASLIWAL, HYDERABAD. PAN: BBOPK 0274 L VS. INCOME TAX OFFICER, WARD - 7(3), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY SRI T. CHAITANYA KUMAR FOR SRI K.A. SAI PRASAD REVENUE BY SRI M. MAHIDHAR, DR DATE OF HEARING: 01/09/2021 DATE OF PRONOUNCEMENT: 16 /09/2021 ORDER PER A. MOHAN ALANKAMONY , A.M: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 3, HYDERABAD IN APPEAL NO. 0126/ITO - 7(3)/HYD/CIT(A) - 3/2017 - 18, DATED 08/02/ 2019 PASSED U/S. 143(3) R.W.S 250(6) OF THE ACT FOR THE A.Y. 2010 - 11. 2. THE ASSESSEE HAS RAISED FIVE GROUNDS IN HIS APPEAL AND THEY ARE EXTRACTED HEREIN BELOW FOR REFERENCE: 1. THE LEARNED FIRST APPELLATE AUTHORITY DISMISSING THE APPEAL IS NOT CORRECT EITHER IN LAW OR ON FACTS AND IN BOTH. 2 2. THE LEARNED FIRST APPELLATE AUTHORITY IS NOT JUSTIFIED IN NOT GIVING PROPER OPPORTUNITY OF BEING HEARD. 3. THE LEARNED FIRST APPELLATE AUT HORITY FAILED TO APPRECIATE THE LEGAL POSITION THAT INITIATION OF PROCEEDINGS U/S. 147 FOR THE SECOND TIME ON THE SAME SET OF FACTS IS INVALID. 4. THE LEARNED FIRST APPELLATE AUTHORITY IS NOT JUSTIFIED IN CONFIRMING ADDITION OF RS. 73,14,314/ - MADE U/S. 50 C OF THE ACT. 5. THE APPELLATE CRAVES LEAVE TO ADD OR ALTER OR AMEND ANY OF THE GROUNDS AT THE TIME OF HEARING OF APPEAL. .. 3. AT THE OUTSET, IT HAS COME TO OUR NOTICE THAT THE LD. CIT (A) HAS PASSED EX - PARTE ORDER WITHOUT PROVIDING PROPER OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. 4. ON PERUSING THE FACTS OF THE CASE AND CONSIDERING THE ISSUES INVOLVED IN THE APPEAL, IN THE INTEREST OF JUSTICE, WE HEREBY REMIT THE MATTER BACK TO THE FILE OF LD. CIT (A) IN ORDER TO CONSIDER THE APPEAL AFRESH ON MERITS BY PROVIDING ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. AT THE SAME BREATH, WE ALSO HEREBY CAUTION THE ASSESSEE TO PROMPTLY CO - OPERATE BEFORE THE LD. CIT (A) IN THE PROCEEDINGS FAILING WHICH THE LD. C IT (A) SHALL BE AT LIBERTY TO PASS APPROPRIATE ORDER IN ACCORDANCE WITH LAW AND MERITS BASED ON THE MATERIALS ON THE RECORD. IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREINABOVE. 3 PRONOUNCED IN THE OPEN COURT ON THE 16 TH SEPTEMBER, 2021. SD/ - SD/ - (S.S. GODARA) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 16 TH SEPTEMBER , 2021. OKK COPY TO: - 1) AJAY KUMAR KASLIWAL C/O. KATRAPATI & ASSOCIATES, 1 - 1 - 298/2/B/3, 1 ST FLOOR, ASHOK NAGAR, HYDERABAD 500 020. 2) INCOME TAX OFFICER, WARD - 7(3), 8 TH FLOOR, SIGNATURE TOWERS, KONDAPUR, HYDERABAD - 79. 3) COMMISSIONER OF INCOME TAX (APPEALS) - 3, HYDERABAD. 4) PRINCIPAL COMMISSIONER OF INCOME TAX - 3, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE