Sreyas Educational Society , Hyderabad V. Asst. Commissioner of Income Tax, (Exemptions)-3, Hyderabad

ITA 1195/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9304 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2016-2017
• Appeal Filed On: 25-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. NO. 1195/HYD/2019 ASSESSMENT YEAR: 2016-17 SREYAS EDUCATIONAL SOCIETY, HYDERABAD [PAN: AAGAS1798E] VS THE ASST. DIRECTOR OF INCOME TAX (EXEMPTIONS)-3, HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI MD.AFZAL, AR FOR REVENUE : SHRI ROHIT MUJUMDAR, DR DATE OF HEARING : 17-02-2021 DATE OF PRONOUNCEMENT : 17-03-2021 O R D E R PER S.S.GODARA, J.M. : THIS ASSESSEES APPEAL FOR AY.2016-17 ARISES FROM TH E CIT(A)-9, HYDERABADS ORDER DATED 13-06-2019 PASSED IN APPEAL NO.10039/CIT(A)-9/HYD/2017-18 IN PROCEEDINGS U/S.143(1) OF THE INCOME TAX ACT, 1961 [IN SHORT, THE ACT]. HEARD BOTH PARTIES. CASE FILE PERUSED. 2. IT TRANSPIRES AT THE OUTSET THAT THE CIT(A)S ORDER UND ER CHALLENGE AFFIRMING THE ASSESSING OFFICERS ACTION MA KING ADDITION OF ASSESSING TOTAL INCOME AT RS.93,91,190/- CULMINATING IN DEMAND OF RS.34,23,826/- HAS BEEN PA SSED EX- PARTE WITHOUT CONDONING THE CORRESPONDING DELAY. ITA NO. 1195/HYD/2019 :- 2 -: 3. LEARNED DEPARTMENTAL REPRESENTATIVE FAILS TO DISPUTE TH AT THERE IS NO INDICATION IN THE CIT(A)S ORDER TO WHETHER THE ASSESSEE HAD BEEN ACTUALLY SERVED THE RELEVANT NOTICE O F HEARING OR NOT. AND THAT THE CIT(A) HAS NOT EVEN ADJUD ICATED UPON MERITS OF THE ISSUES AS CONTEMPLATED U/S.250(6) OF THE ACT. WE DEEM IT APPROPRIATE IN THESE FACTS AND CIRCUMS TANCES THAT LARGER INTEREST OF JUSTICE WOULD BE MET IN CASE THE ISSUES RAISED HEREIN ARE RESTORED BACK TO THE CIT(A) FOR HIS FRESH ADJUDICATION AS PER LAW WITHIN THREE EFFECTIVE OPPORTUN ITIES OF HEARING. WE ORDER ACCORDINGLY. 4. THIS ASSESSEES APPEAL IS TREATED AS ALLOWED FOR S TATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH MARCH, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.G ODARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 17-03-2021 TNMM ITA NO. 1195/HYD/2019 :- 3 -: COPY TO : 1.SREYAS EDUCATIONAL SOCIETY. C/O.MOHD.AFZAL, ADVOC ATE, FLAT NO.402, SHERSON'S RESIDENCY, 11-5-465, CRIMINA L COURT ROAD, RED HILLS, HYDERABAD. 2.THE ASST.DIRECTOR OF INCOME TAX (EXEMPTIONS)-3, HYDERABAD. 3.CIT(APPEALS)-9, HYDERABAD. 4.CIT(EXEMPTIONS), HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.