J Sandhya , Hyderabad V. Income Tax Officer, Ward-4(3), Hyderabad

ITA 1183/Hyd/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7453 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2007-2008
• Appeal Filed On: 23-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 80IB; 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD BEFORE S HRI SATBEER SINGH GODARA , JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU , ACCOUNTANT MEMBER (THROUGH VIRTUAL CONFERENCE) S. NO. ITA NO. AY APPELLANT RESPONDENT 1 & 2 1180/H/19 & 1182/H/2019 2007 - 08 & 2009 - 10 J. DEVENDER RAO, HYDERABAD PAN - AFBPJ1885Q INCOME - TAX OFFICER, WARD 4(3), HYDERABAD. 3& 4 1183/H/2019 & 11 8 4/H/2019 2007 - 08 & 2008 - 09 J. SANDHYA, HYDERABAD. PAN - ADZPJ6674K - DO - DATE OF HEARING : 1 8 - 0 1 - 20 2 1 DATE OF PRONOUNCEMENT : 20 - 01 - 20 2 1 O R D E R PER BENCH: THESE A ASSESSEES FOR AY 2007 - 08 AND 2009 - 10 ARISE FROM THE CIT(A) 8, HYDERABAD S PARTY WISE SEPARATE ORDERS; BOTH DATED 16/01/2019 PASSED IN CASE NOS. 10254, FOR ASSESSEE : S MT. S. SANDHYA FOR REVENUE : SHR I SUNIL KUMAR PANDEY ITA NO. 1180 / HYD/1 9 AND OTHERS J. DEVENDER ROAD AND ANOTHER : - 2 - : 10266, 10217 AND 10177/CIT(A) - 8/HYD/2016 - 17; RESPECTIVELY, INVOLVING PROCEEDINGS U/S 143(3) RWS 147 OF THE INCOM E TAX ACT 1961; IN SHORT THE ACT. WE HAVE HEARD BOTH THE SIDES . C ASE FILE S PERUSED. 2. IT TRANSPIRES DURING THE COURSE OF HEARING THAT ALL THE CORRESPONDING LOWER APPELLATE ORDERS UNDER CHALLENGE IN BOTH THESE ASSESSEES CASES HAVE BEEN PASSED EXPARTE . W E FIND FROM A PERUSAL OF RECORDS THAT THE ASSESSEES APPEALS FILED BEFORE THE CIT(A) 1 ; HAD IN FACT BEEN TRANSFERRED TO THE CIT(A) 8, HYDERABAD , WHICH LED TO BE SOME COMMUNICATION GAP BETWEEN THE LATTER CIT(A) AND THE ASSESSEES RESULTING IN LACK O F EFFECTIVE REPRESENTATION FROM THE IR SIDE, DUE TO WHICH, THE CIT(A) HAS PASSED EX - PARTE ORDERS AFFIRMING THE A SSESSING O FFICER S IDENTICAL ACTION DISALLOWING THEIR DEDUCTION CLAIM(S) U/S 80IB OF THE ACT . 2.1 BOTH THE ASSESSEES SUBMITTED DURING THE COURSE OF HEARING THAT THE Y ARE VERY MUCH READY AND WILLING TO PURSUE THEIR CASES BEFORE THE LOWER APPELLATE AUTHORITIES ; IF GIVEN AN EFFECTIVE OPPORTUNITY AND PRAYED FOR THE SAME. ITA NO. 1180 / HYD/1 9 AND OTHERS J. DEVENDER ROAD AND ANOTHER : - 3 - : 2.2 LEARNE D DR FAILS TO REBUT THE CLINCHING FACT THAT THE ASS ESSEES TO ESTABLISH THAT THESE ASSESSEES HAD NOT BEEN EFFECTIVELY SERVED NOTICES REGARDING THE LAST OPPORTUNITY OF HEARING BEFORE THE CIT(A). BE THAT AS IT MAY, KEEPING IN MIND THE FACT THAT THERE HAS BEEN COMMUNICATION GAP BETWE EN THE CIT(A)S OFFICE AND THESE TWO ASSESSEES, WE DEEM IT FIT AND PROPER TO REMIT THE FOREGOING IDENTICAL GRIEVANCE (S) BACK TO THE CIT(A) S FILE FOR FRESH ADJUDICATION ON MERITS AS PER LAW. WE MAKE IT CLEAR THAT THE ASSESSEES OR THEIR A UTHORISED R EPRESEN TATIVE(S) S SHALL APPEAR ON OR BEFORE 31 ST MA Y , 2021 IN CIT(A) S OFFICE AND THEREAFTER THEY SHALL ARGUE THEIR CASES WITHIN TH REE EFFECTIVE OPPORTUNITIES AT THEIR OWN RISK AND OPPORTUNITY. 3 . THESE FOUR ASSESSEES APPEALS ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS . A COPY OF THIS COMMON ORDER BE PLACED IN THE RESPECTIVE CASE FILES. PRONOUNCED IN THE OPEN COURT ON 20 TH JANUARY, 2021 SD/ - SD/ - ( LAXMI PRASAD SAHU ) ( S.S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDE RABAD, DATED : 20 TH JANUARY, 20 2 1 ITA NO. 1180 / HYD/1 9 AND OTHERS J. DEVENDER ROAD AND ANOTHER : - 4 - : K V C OPY TO : 1 J. DEVENDER RAO AND 2. J. SAND HYA, 10 - 3 - 32/9/3/A, EAST MARREDPALLY, SECUNDERABAD. 2 ITO, WARD 4(3), INCOME - TAX TOWERS, AC GUARDS, HYDERABAD. 3 CIT(A) 8, HYDERABAD. 4 PR. CIT - 1 , HYDERABAD 5 ITAT, DR, HYDERABAD. 6 GUARD FILE.