Deccan Health Care Private Limited, , Hyderabad V. Dy. Commissioner of Income Tax, Circle-17(1), , Hyderabad

ITA 1277/Hyd/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 4417 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 21-11-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 24-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJAT MITRADR
• Assessee Lawyers: P MURALI MOHANA RAO
• Keywords: Set aside
• Section: 143(3)

Judgement Text

ITA NOS 557 OF 2016 AND 1277 OF 2017 DECCAN HEALTH CARE - HYDERABAD. PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NOS.557/HYD/2016 & 1277/HYD/2017 ASSESSMENT YEAR: 2010-11 DECCAN HEALTH CARE P LTD HYDERABAD PAN: AABCD0352N VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE 1(2) HYDERABAD (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI P. MURALI MOHANA RAO REVENUE BY : SRI RAJAT MITRA,DR DATE OF HEARING: 21/11/2019 DATE OF PRONOUNCEMENT: 27/11/2019 ORDER PER SMT. P. MADHAVI DEVI, J.M. BOTH ARE ASSESSEES APPEALS FOR THE A.Y 2010-11 AGAINST THE ORDER OF THE CIT (A)-5, HYDERABAD, DATE D 31.12.2015 AND 24.05.2017 RESPECTIVELY. ITA NO.557/HYD/2016 IS AGAINST THE ASSESSMENT ORDER PASSED U/S 143(3) OF THE ACT AND C ONFIRMED BY THE CIT (A); WHILE ITA NO.1277/HYD/2017 IS AGAINST THE ASSESSMENT ORDER PASSED U/S 143(3) R.W.S. 263 OF TH E I.T. ACT. 2. AT THE TIME OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT BOTH THE ORDERS OF THE CIT (A) ARE EX- PARTE OF THE ASSESSEE FOR NON-APPEARANCE OF THE ASS ESSEE AND NOT ON MERITS. HE, THEREFORE, PRAYED THAT THE ISSUE MAY BE SET ASIDE TO THE FILE OF THE CIT (A) OR AO AS THE AO HAS DISALLO WED THE R&D EXPENDITURE FOR WANT OF DETAILS AND THE ASSESSEE HA S THE ITA NOS 557 OF 2016 AND 1277 OF 2017 DECCAN HEALTH CARE - HYDERABAD. PAGE 2 OF 2 NECESSARY EVIDENCE IN SUPPORT OF ITS R&D EXPENDITUR E AND THE AO WOULD HAVE TO VERIFY THE SAME. 3. THE LEARNED DR WAS ALSO HEARD. 4. HAVING REGARD TO THE RIVAL CONTENTIONS AND THE M ATERIAL ON RECORD, WE DEEM IT FIT AND PROPER TO SET ASIDE T HE ISSUE TO THE FILE OF THE AO WITH A DIRECTION TO THE ASSESSEE TO FILE THE NECESSARY DETAILS OF R&D EXPENDITURE BEFORE THE AO AND THE AO IS DIRECTED TO CONSIDER THE ALLOWABILITY OF SUCH EXPENDITURE AF TER VERIFICATION OF THE SAME. NEEDLESS TO MENTION THAT THE ASSESSEE SHALL BE GIVEN A FAIR OPPORTUNITY OF HEARING. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH NOVEMBER, 2019. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 27 TH NOVEMBER, 2019. VINODAN/SPS COPY TO: 1 DECCAN HEALTH CARE P LTD C/O P. MURALI & CO. C.AS , 6-3- 655/2/3, 1 ST FLOOR, SOMAJIGUDA, HYDERABAD 500082 2 DY. CIT, CIRCLE 1(2) HYDERABAD 3 CIT (A)-5 HYDERABAD 4 PR. CIT 5 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER