ACI Infocom Limited, Secunderabad V. Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad

ITA 1416/Hyd/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0116 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 20-07-2021
• Assessment Year: 2002-2003
• Appeal Filed On: 08-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S RAMA RAO
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT A NO. 1416 /H/20 17 ASSESSMENT YEAR: 2 0 02 - 03 ACI INFOCOM LTD., SECUNDERABAD. PAN A A DCA 2262Q VS. DY. COMMISSIONER OF INCOME - TAX , CIRCLE 1 ( 1 ), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI S. RAMA RAO REVENUE BY: S HRI ANIL S ANT DATE OF HEARING: 20 /0 7 /2021 DATE OF PRONOUNCEMENT: 23 /0 7 /2021 O R D E R PER L.P. SAHU, A.M. : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST CIT(A) 5 , HYDERABADS ORDER DATED 31 / 0 5 /201 7 FOR AY 20 02 - 03 INVOLVING PROCEEDINGS U/S 14 3(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 I TA NO. 1416 /HYD /20 17 ACI INFOCOM LTD., SECBAD. . : - 2 - : INTEREST OF JUSTICE, THE MATTER M AY BE RESTORED TO HIS FILE FOR DECIDING VARIOUS GROUNDS 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 3 0 TH NOVEMBER , 2021 WITH ALL THE RE LEVANT 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 23 RD JULY , 2021 . SD/ - SD/ - ( S.S. GODARA ) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 23 RD JULY , 20 2 1 . K V I TA NO. 1416 /HYD /20 17 ACI INFOCOM LTD., SECBAD. . : - 3 - : C OPY TO : 1 ACI INFOCOM LTD., 301, DIMPLE ARCADE EXTENSION, BUILDING 10, BEHIND SAI DHAM TEMPLE, KANDIVALI (E), MUMBAI CITY 400 101 2 IT O , WARD 1 2 ( 1 ) (1) , AAYAKAR BHAVAN, MUMBAI 400 020 3 C I T(A) 5 , HYDERABAD. 4 PR. CIT - 1 , HYDERABAD 5 ITAT, DR, HYDERABAD. 6 GUARD FILE.