Rakesh Constructions, Anantapur, Anantapur V. Income Tax Officer, Ward-2, Anantapur

ITA 1498/Hyd/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8184 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 04-12-2019
• Assessment Year: 2007-2008
• Appeal Filed On: 22-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NILANJAN DEY
• Assessee Lawyers: B SHANTHI KUMARI
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD SMC BENCH, HYDERABAD BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER ITA NO. 1498 / HYD /201 7 (ASST. YEAR : 200 7 - 0 8 ) M/S. RAKESH CONSTRUCTIONS, PLOT NO. 14, VIDYUT NAGAR, ANANTAPUR. V S . IT O , WARD - 2 , ANANTAPUR . PAN NO. AACFR 1169 Q (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI B. SHANTHI KUMARI A R . DEPARTMENT BY : SHRI NILANJAN DEY SR. DR DATE OF HEARING : 04 / 12 /201 9 . DATE OF PRONOUNCEMENT : 22 / 0 1 /20 20 . O R D E R TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) , KURNOOL , DATED 17 /0 4 /201 7 FOR THE ASSESSMENT YEAR 200 7 - 0 8 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT DUE TO FAMILY PROBLEMS , ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT(A) AND SUBMITTED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD. CIT(A). 3 . ON THE OTHER HAND, LEARNED DEPARTMENTAL REPRESENTATIVE HAS SUBMITTED THAT AS MANY AS OPPORTUNITIES HAVE BEEN GRANTED BY 2 ITA NO. 1498 / HYD /2017 (M/S. RAKESH CONSTRUCTIONS ) THE LD. CIT(A), BUT OF NO AVAIL. THEREFORE, NO FURTHER OPPORTUNITY IS REQUIRED TO BE GIVEN TO THE ASSESSEE AND REQUESTED TO CONFIRM THE ORDER OF THE LD. CIT(A). 4 . I HAVE HEARD BOTH THE SIDES AND PERUSED THE MATERIAL AVAILABLE ON RECORD . I FIND THAT ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT(A) DUE TO SOME FAMILY PROBLEMS. IN THE INTEREST OF JUSTICE , ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD. CIT(A). THUS, I SET ASIDE THE ORDER OF THE LD. CIT(A) AND DIRECT HIM TO DECIDE THE APPEAL DENOVO IN ACCORDANCE WITH LAW AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. I ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) AND FILE ALL THE DETAILS , IF ANY , ON THE DATE IS GIVEN FOR HEARING WITHOUT FAIL . THUS, THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED ON TH IS 2 2 N D DAY OF JAN. , 20 20 . S D / - ( V. DURGA RAO ) JUDICIAL MEMBER DATED : 2 2 N D JANUARY , 20 20 . VR/ - 3 ITA NO. 1498 / HYD /2017 (M/S. RAKESH CONSTRUCTIONS ) COPY TO: 1. THE ASSESSEE M/S. RAKESH CONSTRUCTIONS, PLOT NO. 14, VIDYUT NAGAR, ANANTAPUR. 2. THE REVENUE ITO, WARD - 2, ANANTAPUR. 3. THE PR. CIT , KURNOOL. 4. THE CIT(A) , KURNOOL. 5. THE D.R . , HYDERABAD. 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.