K.V. Constructions, Kurnool, Kurnool V. Addl.CIT, Kurnool, Kurnool

ITA 1368/HYD/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6460 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 13-06-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 10-12-2015
• Court: TRIBUNAL
• Department Lawyers: M SITARAM
• Assessee Lawyers: RAGHURAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A (SMC), HYDERABAD BEFORE SHRI J.SUDHAKARA REDDY, ACCOUNTANT MEMBER I.T.A. NO. 1368/HYD/2015 ASSESSMENT YEAR: 2007-08 M/S. K.V. CONSTRUCTIONS, KURNOOL [PAN: AAHFK9646F] VS THE ADDL. COMMISSIONER OF INCOME TAX, KURNOOL RANGE (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI RAGHURAM, AR FOR REVENUE : SHRI M. SITARAM DR DATE OF HEARING : 13-06-2016 DATE OF PRONOUNCEMENT : 14-06-2016 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AG AINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), K URNOOL, DATED 11 TH SEPTEMBER, 2015 FOR THE AY. 2007-08. 2. AFTER HEARING THE RIVAL CONTENTIONS, I FIND THAT THE LD. CIT(A) HAS FAILED TO DISPOSE-OFF THIS CASE ON MERITS. HE HAD DISMISSED THE APPEAL FOR NON-PROSECUTION. NO SUCH POWER IS GRA NTED TO THE LD. CIT(A) UNDER THE INCOME TAX ACT, 1961 (THE ACT). THE FIRST APPELLATE AUTHORITY IS BOUND TO DISPOSE-OFF THE CASE ON MERITS. HENCE, I SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT( A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. THE FIRST APPEL LATE AUTHORITY SHALL PROVIDE ADEQUATE OPPORTUNITY TO THE ASSESSEE AND DISPOSE- OFF THE APPEAL ON MERITS. I.T.A. NO. 1368/HYD/2015 M/S. K.V. CONSTRUCTIONS :- 2 -: 3. IN THE RESULT, ASSESSEE'S APPEAL IS TREATED AS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH JUNE, 2016 SD/- (J. SUDHAKARA REDDY) ACCOUNTANT ME MBER HYDERABAD, DATED 14 TH JUNE, 2016 TNMM COPY TO : 1. M/S. K.V. CONSTRUCTIONS, D.NO. 45/26-B-14, ASHOKNAGAR, KURNOOL. C/O. SHRI P. RAMA KRISHNA, ADVOCATE, 2-2-1109/11/2, SAI RAM SADAN, BAGH AMBERPET, HYDERABAD. 2. ADDL. COMMISSIONER OF INCOME TAX, KURNOOL RANGE, OPP: CHILDRENS PARK, N.R. PET, KURNOOL. 3. CIT(APPEALS), KURNOOL. 4. THE PR. CIT, KURNOOL. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.