A Venkateswara Rao , Hyderabad V. Dy. Commissioner of Income Tax , Circle-3(1), Hyderabad

ITA 1521/Hyd/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2437 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2013-2014
• Appeal Filed On: 11-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROHIT MAJUMDAR
• Assessee Lawyers: S RAMA RAO
• Keywords: Principle of natural justice
• Section: 143(3); 201; 13; 144; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L . P . SAHU, ACCOUNTANT MEMBER (THROUGH VIRTUAL HEARING) ITA NO. 2087 /HYD/20 18 (ASSESSMENT YEAR : 20 12 - 13 ) SHRI SOMI REDDY SHERI, SURYAPET. PAN FRFPS 8563D ..APPELLANT. VS. INCOME TAX OFFICER, WARD 1, HYDERABAD. ..RESPONDENT. APPELLANT BY : SHRI S. RAMA RAO. RESPONDENT BY : SHRI ROHIT MAJUMDAR. (D .R.) ITA NO. 1521 /HYD/20 18 (ASSESSMENT YEAR : 2013 - 14 ) SHRI A. VENKATESWARA RAO, HYDERABAD. PAN AAYPA 1586F ..APPELLANT. VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE 3(1), HYDERABAD. ..RESPONDENT. APPELLANT BY : SHRI T.CHAITANYA KUMAR. RESPONDENT BY : SHRI ROHIT MAJUMDAR. (D.R.) ITA NO. 139 /HYD/20 19 (ASSESSMENT YEAR : 2014 - 15 ) SMT. ASHRAF FIROZBHAI JIVANI, HYDERABAD. PAN AGRPJ 1718R ..APPELLANT. VS. INCOME TAX OFFICER, WARD 5(3), HYDERABAD. ..RESPONDENT. 2 ITA NO S . 2087 , 1521 /HYD/2018; 139/HYD/2019 & 696/HYD/2019. APPELLANT BY : SHRI S. RAMA RAO. RESPONDENT BY : SHRI ROHIT MAJUMDAR. (D.R.) ITA NO. 696 /HYD/20 1 9 (ASSESSMENT YEAR : 201 0 - 11 ) SHRI GILLELLA CHINA REDDY, HYDERABAD. PAN AZVPG 2137L ..APPELLANT. VS. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 7(1), HYDERABAD. ..RESPONDENT. APPELLANT BY : NONE. RESPONDENT BY : SHRI ROHIT MAJUMDAR. (D.R.) DATE OF HEARING : 25.05. 2021. DATE OF PRONOUNCEMENT : 23 .0 6 .2021. O R D E R PER SHRI S.S. GODARA, J.M. : THESE FOUR ASSESSEE'S APPEALS FOR ASSESSMENT YEARS 2012 - 13, 2013 - 14, 2014 - 15 & 2010 - 11 ARISE AGAINST THE COMMISSIONER OF INCOME TAX (A) - 3 , HYDERABAD DT. 10.07.2018 PASSED IN CASE NO .0646/ITO - 1/SYP/CIT(A) - 3/2016 - 17; CIT(A) - 3 , HYDERABAD DT.19.02.2018 PASSED IN CASE NO.0180/DCIT - 3(1)/HYD/CIT(A) - 3/2016 - 17; CIT(A) - 4 , HY DERABAD DT.30.11.2018 PASSED IN CASE NO.10318/ 16 - 17/ITO, WD.5(3)/CIT(A) - 4/HYD/18 - 19 ; CIT(A) - 3 DT.15.02.2019 PASSED IN CASE NO. 01071ACIT - 7(1)/CIT(A) - 3/ 2017 - 18 INVOLVING PROCEEDINGS U/S. 144 R.W.S.147 IN FIRST 3 ITA NO S . 2087 , 1521 /HYD/2018; 139/HYD/2019 & 696/HYD/2019. AND LAST AND 143(3) OF THE INCOME TAX ACT, 19 61 ('THE ACT') IN SECOND AND THIRD CASES; RESPECTIVELY. 2. HEARD THE ASSESSEE S AS WELL AS THE REVENUES SUBMISSIONS IN ALL OF THESE RESPECTIVE APPEALS . N ONE APPEARED AT THE ASSESSEE'S BEHEST . CASE FILES PERUSED. 3. IT EMERGES AT THE OUTSET F ROM A PERUSAL OF ALL THE INSTANT CASE FILES THAT THE CIT(A)S RESPECTIVE LOWER APPELLATE ORDERS UNDER CHALLENGE HAVE BEEN PASSED EXPARTE I.E. IN ASSESSEE'S ABSENCE FOLLOWED BY ABSENCE OF ANY ADJUDICATION ON MERIT IN TUNE WITH SECTION 250(6) OF THE ACT REQ UIRING FRAMING OF POINTS OF DETERMINATION FOLLOWED BY A DETAILED ADJUDICATION. 4. REVENUE HAS SOUGHT TO BUTTRESS THE POINT THAT THE CORRESPONDING ASSESSEE S 'S APPEALS HA D NOT BEEN E - FILED SO AS TO BE ADJUDICATED ON MERITS. WE FIND NO MERIT OR ANY SUBSTANCE IN THE REVENUES INSTANT ARGUMENT PRIMA FACIE SINCE THE CONCERNED CIT(A) S DO NOT SEEM TO HAVE PUT THE C ORRESPONDING ASSESSEE(S) ON NOTICE SO AS TO RECTIFY THE FOREGOING TECHNICAL DEFAULT . WE THEREFORE HOLD IN THE INTEREST OF NATURAL JUSTICE THAT ALL THE SE ASSESSEE S 'S DESERVE AFRESH HEARING (S) BEFORE THE CIT(A). WE ORDER ACCORDINGLY. THE ASSESSEE(S) OR THEIR LEARNED REPRESENTATIVES, AS THE CASE MAY BE, SHALL APPEAR BEFORE THE CIT(A) ON OR BEFORE 31.10.2021; WITH ALL THE RELEVANT DETA ILED EVIDENCE, AT THEIR OWN RISK AND RESPONSIBILITY TO BE FOLLOWED BY THREE EFFECTIVE OPPORTUNITIES OF HEARING. ORDERED ACCORDINGLY. WE MAKE IT 4 ITA NO S . 2087 , 1521 /HYD/2018; 139/HYD/2019 & 696/HYD/2019. CLEAR BEFORE PARTING THAT WE HAVE PASSED A COMMON ORDER IN ALL THESE FILES/CASES AFTER CONSIDERING IDENTICAL T ECHNICAL ASPECTS WITHOUT ANY ADJUDICATION ON MERITS . 5. THESE ASSESSEE'S APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS. A COPY OF THIS COMMON ORDER BE PLACED IN RESPECTIVE FILES. ORDER PRONOUNCED IN THE OPEN COURT ON 23RD JUNE , 2021. SD/ - SD/ - (L .P. SAHU) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DT. 23 .0 6 .2021. * REDDY GP COPY TO : 1. I) SRI SOMI REDDY SHERI, MADDIRALA VILLAGE, NOOTHANKAL MANDAL, SURYAPET. II) SRI A. VENKATESWAR RAO, PLOT NO.16, ANUPURAM COLONY, ECIL, HYDERABAD. III) SMT. ASHRAF FIROZBHAI JIVANI, 504, 2 ND FLOOR, RAGHAVENDRA MISHRA, GOLDEN CROWN, CA LANE, ABIDS, HYDERABAD - 500 004. IV) SRI CHINNAREDDY GILLELLA, 601, SOUTHBLOCK, MY HOME GLORY APARTMENT, MASAB TANK, HYDERABAD - 500 004 2. I) ITO, WARD 1, SURYAPET. II) DCIT, CIR. 3(1), HYDERABAD. III) ITO, WARD 5(3), HYDERABAD. IV) ACIT, CIRCLE 7(1), HYDERABAD. 3. PR. C I T - 3 , HYDERABAD. PR. CIT - 4, HYDERABAD. 4. CIT(APPEALS) - 3, HYDERABAD. CIT(A) - 4, HYDERABAD. 5. DR, ITAT, HYDERABAD. 6. GUARD FILE. BY ORDER SR. PVT. SECRETARY, ITAT, HYDERABAD.