Supreme Batteries Private Limited , Hyderabad V. Dy. Commissioner of Income Tax , Circle-3(2), Hyderabad

ITA 149/Hyd/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7672 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 22 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: 2012-2013
• Appeal Filed On: 05-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: A V RAGHURAM
• Keywords: Opportunity of being heard
• Section: 143(1); 12; 2

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. 149 /H/20 20 ASSESSMENT YEAR S : 2 0 1 2 - 1 3 SUPREME BATTERIES (P) LTD., HYDERABAD. PAN A A HCS 1043B VS. DY. COMMISSIONER OF INCOME - TAX, CIRCLE 3(2), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI AV RAGHURAM 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 IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST CIT(A) 3 , HYDERABADS ORDER DATED 10/12/ 2019 FOR AY 20 1 2 - 1 3 INVOLVING PROCEEDINGS U/S 143(1) 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. 149 /HYD /20 20 M/S SUPREME BATTERIES PVT. LTD., HYD. : - 2 - : INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED TO HIS FILE FOR DECIDING VARIOUS GR OUNDS OF APPEAL 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 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 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, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN 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 . K V I TA NO. 149 /HYD /20 20 M/S SUPREME BATTERIES PVT. LTD., HYD. : - 3 - : C OPY TO : 1 M/S SUPREME BATTERIES PVT. LTD., PLOT NO. 44, ROAD NO. 9, KATTEDAN INDUSTRIAL AREA, RANGA REDDY DIST. HYDERABAD 500 0 77 . 2 DCIT, CIRCLE 3(2), SIGNATURE TOWERS, KONDAPUR ROAD, HYDERABAD. 3 C I T(A) 3 , HYDERABAD. 4 PR. CIT 3, 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