Sri. M. Narsing Rao, Hyderabad V. Dy. Commissioner of Income Tax, Circle-8(1), Hyderabad

ITA 1497/Hyd/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6103 (ITAT-HYDERABAD)
• Duration Of Justice: 9 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 09-03-2018
• Assessment Year: 2013-2014
• Appeal Filed On: 22-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N SWAPNA
• Assessee Lawyers: A V RAGHURAM
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT. P. MADHAVI DEVI, JUDICIAL MEMBER ITA NO. 1497/HYD/2017 A.Y: 2013-14 M. NARSING RAO, HYDERABAD. PAN- AELPM9134J VS. DY. COMMISSIONER OF INCOME-TAX, CIRCLE 8(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI A.V. RAGHURAM REVENUE BY : SMT. N. SWAPNA DATE OF HEARING : 18-06-2018 DATE OF PRONOUNCEMENT : 21-06-2018 ORDER PER J. SUDHAKAR REDDY, A.M.: THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER THE LD. CIT(A) - 2, HYDERABAD, DA TED 27/06/2017 PASSED U/S 250 OF THE IT ACT, 1961 (THE ACT), FOR AY 2013-14. 2. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT TH E LD. CIT(A) HAS PASSED AN EX-PARTE ORDER. SHRI A.V. RAGH URAM HAS PRODUCED BEFORE THIS BENCH AN ADJOURNMENT PETIT ION FILED BY THE ASSESSEE BEFORE THE LD. CIT(A) 2, HY DERABAD ON 10/07/2017, SEEKING TIME FOR FILING ADDITIONAL G ROUND FOR INVOKING THE 2 ND PROVISO TO SECTION 40(A)(IA) OF THE ACT AND ALSO TO FILE WRITTEN SUBMISSIONS. WE FIND FROM COPY OF THE ADJOURNMENT PETITION THAT LD. CIT(A) 2, HYDER ABAD 2 ITA NO. 1497/HYD/2017 M. NARSING RAO, HYD. HAD ADJOURNED THE CASE TO 28/07/2017 TO BE HEARD AT 3.15 P.M. WHILE SO, THE ORDER IN QUESTION WAS PASSED ON 27 TH JUNE, 2017. THUS, THIS IS A CLEAR CASE OF VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. HENCE, WE SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) 2, HYDERABAD FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE IN THE MATTER. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 21 ST JUNE, 2018. SD/- SD/- (P. MADHAVI DEVI) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 21 ST JUNE, 2018. KV COPY TO: 1) SHRI M. NARSING RAO, C/O S/SHRI K. VASANTKUMAR, AV RAGHURAM, P. VINOD & M. NEELIMA DEVI, ADVOCATES, 610 BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD 500 001. 2) DCIT, CIRCLE 8(1), HYDERABAD. 3) CIT(A) - 2, HYDERABAD. 4) THE PR.CIT, - 2, HYDERABAD. 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD. 6) GUARD FILE