Greenko Energies Private Limited., Hyderabad V. Dy. Commissioner of Income Tax, Circle-2(2)., Hyderabad

ITA 1407/Hyd/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5400 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 8 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 04-05-2021
• Assessment Year: 2012-2013
• Appeal Filed On: 07-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S PRAVEENA
• Keywords: Opportunity of being heard
• Section: 143(3); 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE S MT. P. MADHAVI DEVI , JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. 1407 /H/20 1 7 ASSESSMENT YEAR: 20 12 - 13 GREENKO ENERGIES PVT. LTD., HYDERABAD. PAN AA FCS 7123 L ` DY. COMMISSIONER OF INCOME - TAX, CIRCLE 2 ( 2 ), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: S MT. S. SANDHYA REVENUE BY S MT. S. PRAVEENA DATE OF HEARING: 0 4 /0 5 /2021 DATE OF PRONOUNCEMENT: 05 /0 5 /2021 O R D E R PER L.P. SAHU, A.M. : T H IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST CIT( A ) - 2 , HYDERABADS ORDER DATED 15 / 0 5 /201 7 INVOLVING PROCEEDINGS U/S 143(3) 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 DECIDED THE MATTERS EX - PARTE. THEREFORE, IT WOULD BE IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED TO HIS FILE FOR ITA NO . 1407 /H YD/ 20 1 7 GREENKO ENERGIES PVT. LTD., HYD. : - 2 - : DECIDING VARIOUS GR OUNDS OF APPEAL ON MERITS. THE LEARNED DR AGREED WITH THE AFORESAID STATEMENT OF THE LEARNED AR. 3 . WE HAVE CONSIDERED THE FACTS OF THE CASE AND THE REQUEST 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 ASS ESSEE ON MERITS. ACCORDINGLY, THE CIT(A) IS DIRECTED TO AFFORD REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THEREAFTER DECIDE THE APPEAL ON MERITS. WE DIRECT THE ASSESSEE TO APPEAR BEFORE CIT(A) ON OR BEFORE 31 ST JULY, 2021 WITH ALL THE RELEV ANT EVIDENCES; AT HIS OWN RISK AND RESPONSIBILITY TO BE FOLLOWED BY THREE EFFECTIVE OPPORTUNITIES OF HEARING. 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 5 TH MAY , 2021 . SD/ - SD/ - ( P. MADHAVI DEVI ) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 5 TH MAY , 20 2 1 . KV ITA NO . 1407 /H YD/ 20 1 7 GREENKO ENERGIES PVT. LTD., HYD. : - 3 - : C OPY TO : 1 M/S GREENKO ENERGIES PVT. LTD., PLOT NO. 1071, ROAD NO. 44, JUBILEE HILLS, HYDERABAD 34. 2 DCIT, CIRCLE 2 ( 2 ), ROOM NO. 513, 5 TH FLOOR, SIGNATURE TOWERS, OPP. BOTANICAL GARDENS, KONDAPUR, HYDERABAD . 3 CIT( A ) - 2 , HYDERABAD 4 PR. CIT 2 . HYDERABAD. 5 ITAT, DR, HYDERABAD 6 GUARD FILE.