Sahaj Seva Samsthan, Hyderabad V. Asst. Commissioner of Income Tax, (Exemptions), Hyderabad

ITA 1367/Hyd/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7682 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2015-2016
• Appeal Filed On: 03-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 154; 143(1); 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT A NO S . 1367 & 1368 /H/20 1 9 ASSESSMENT YEAR S : 2 0 1 4 - 1 5 & 2015 - 16 SAHAJ SEVA SAMSTHAN, HYDERABAD. PAN A A AAS 1828H VS. ASST. DIRECTOR OF INCOME - TAX , EXEMPTIONS I, HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI MOHD. AFZAL REVENUE BY: S HRI ROHIT MUJUMDAR DATE OF HEARING: 2 6 /0 8 /2021 DATE OF PRONOUNCEMENT: 27 /0 8 /2021 O R D E R PER L.P. SAHU, A.M. : TH E S E TWO APPEAL S FILED BY THE ASSESSEE ARE DIRECTED AGAINST CIT(A) 9 , HYDERABADS SEPARATE ORDER S DATED 28 TH JUNE, 2019 FOR AY S 2014 - 15 & 20 1 5 - 1 6 INVOLVING PROCEEDINGS U/S 143(1) AND 154 OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. 2 . IN THE COURSE OF HEARING, IT WAS POINTED OUT BY THE LEARNED COUNSEL OF THE ASSESSEE THAT THE LEARNED CIT(A) HAD I TA NO S . 1367 & 1368 /HYD /20 1 9 SAHAJA SEVA SAMSTHAN, HYD. : - 2 - : DECIDED THE MATTERS EX - PARTE. THEREFORE, IT WOULD BE IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED TO HIS FILE FOR DECIDING VARIOUS GR OUNDS OF APPEAL S ON MERITS. THE LD. AR UNDERTOOK TO PRODUCE ALL THE RELEVANT DOCUMENTS TO SUBSTANTIATE HIS CASE BEFORE THE CIT(A). THE LEARNED DR AGREED WITH THE AFORESAID STATEMENT OF THE LEARNED AR. 3 . WE HAVE CONSIDERED THE FACTS OF THE CASE AND THE R EQUEST MADE BY THE LEARNED AR. WE ARE OF THE VIEW THAT INTEREST OF JUSTICE WILL BE SERVED IF THE MATTER IS RESTORED TO THE FILE OF FIRST APPELLATE AUTHORITY FOR DECIDING VARIOUS GROUNDS OF APPEAL OF THE ASSESSEE ON MERITS. ACCORDINGLY, THE CIT(A) IS DIRECT ED TO AFFORD REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THEREAFTER DECIDE THE APPEAL S ON MERITS. WE DIRECT THE ASSESSEE TO APPEAR BEFORE CIT(A) ON OR BEFORE 3 0 TH NOVEMBER , 2021 WITH ALL THE RELEVANT EVIDENCES; AT HIS OWN RISK AND RESPONSIBILITY TO BE FOLLOWED BY THREE EFFECTIVE OPPORTUNITIES OF HEARING. 4 . IN THE RESULT, BOTH THE APPEAL OF THE ASSESSEE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE O PEN COURT ON 27 TH AUGUST , 2021 . SD/ - SD/ - ( S.S. GODARA ) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 27 TH AUGUST , 20 2 1 . I TA NO S . 1367 & 1368 /HYD /20 1 9 SAHAJA SEVA SAMSTHAN, HYD. : - 3 - : K V C OPY TO : 1 SAHAJ SEVA SAMSTHAN, C/O MOHD. AFZAL, ADVOCATE, 11 - 5 - 465, SHERSONS RESIDENCY, FLAT NO. 402, CRIMINAL COURT ROAD, RED HILLS, HYDERABAD 500 004. 2 AD IT (EXEMPTIONS) - 1 , AAYAKAR BHAVAN, BASHEERBAGH, HYDERABAD. 3 C I T(A) 9 , HYDERABAD. 4 CIT (EXEMPTIONS) , HYDERABAD 5 ITAT, DR, HYDERABAD. 6 GUARD FILE. S.NO. DETAILS DATE 1 DRAFT DICTATED ON 2 DRAFT PLACED BEFORE AUTHOR 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 5 APPROVED DRAFT COMES TO THE SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 7 FILE SENT TO BENCH CLERK 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER