Harish Rawtani , Hyderabad V. Asst. Commissioner of Income Tax, Circle-4(1), Hyderabad

ITA 1236/Hyd/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3605 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 05-11-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 11-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KOMALI KRISHNA
• Assessee Lawyers: S RAMA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER I.T.A. NO. 1236/HYD/2018 ASSESSMENT YEAR: 2012-13 HARISH RAWTANI, HYDERABAD [PAN: AEMPR9512G] VS ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI S. RAMA RAO, AR FOR REVENUE : SMT. KOMALI KRISHNA, DR DATE OF HEARING : 05-11-2019 DATE OF PRONOUNCEMENT : 07-11-2019 O R D E R PER SMT. P. MADHAVI DEVI, J.M. : THIS IS ASSESSEES APPEAL FOR THE AY.2012-13, DIREC TED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-6, HYDERABAD, DATED 01-02-2018. 2. WE FIND THAT THE LD.CIT(A) HAS DISMISSED THIS APPEAL FOR NON-APPEARANCE AND HAS NOT DISPOSED-OF THE APPEAL ON MERITS. IN VIEW OF THE SAME, WE DEEM IT FIT AND PROPER TO SET AS IDE THE APPEAL TO THE FILE OF CIT(A) WITH A DIRECTION TO DISPOS E-OF THE ITA NO. 1236/HYD/2018 :- 2 -: APPEAL ON MERITS. NEEDLESS TO MENTION THAT ASSESSEE SHOU LD BE GIVEN A FAIR OPPORTUNITY OF HEARING. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS TREATED AS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH NOVEMBER, 2019 SD/- SD/- ( A. MOHAN ALANKAMONY ) ( P. MADHAVI DEVI ) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 07-11-2019 TNMM ITA NO. 1236/HYD/2018 :- 3 -: COPY TO : 1. HARISH RAWTANI, 3-6-154, HIMAYAT NAGAR, HYDERABA D. 2. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD. 3. CIT(APPEALS)-6, HYDERABAD. 4. THE PR.CIT-6, HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.