Ranbeer Singh Gandhi , Secunderabad V. Dy. Commissioner of Income Tax , Circle-1(2), Hyderabad

ITA 1530/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8136 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2010-2011
• Appeal Filed On: 11-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROHIT MUZUMDAR
• Keywords: Opportunity of being heard

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. 1 530 /H/20 1 9 ASSESSMENT YEAR: 2 0 1 0 - 11 RANBEER SINGH GANDHI, SECUNDERABAD. PAN A A OFR6690R VS. DY. COMMISSIONER OF INCOME - TAX, CIRCLE 1( 2 ), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SHRI ROHIT MUZUMDAR DATE OF HEARING: 1 5 /0 3 /2021 DATE OF PRONOUNCEMENT: 19 /0 3 /2021 O R D E R PER BENCH: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST CIT(A) 1 , HYDERABADS ORDER DATED 1 7 / 0 6 /201 9 FOR AY 20 1 0 - 1 1 . 2 . AT THE TIME OF HEARING BEFORE US, NONE APPEARED ON BEHALF OF THE ASSESSEE AND, THEREFORE, WE DISPOSE OF THIS I TA NO. 1530 /HYD /201 9 RANBEER SINGH GANDHI, SECBAD. . : - 2 - : APPEAL AFTER HEARING THE LD. DR AND PERUSING THE FACTS AVAILABLE ON RECORD. 3. THE PRELIMINARY GRIEVANCE RAISED BY THE ASSESSEE I N THE GROUNDS OF APPEAL IS THAT THE CIT(A) TOOK AN UNILATERAL DECISION WITHOUT GIVING PROPER OPPORTUNITY OF BEING HEARD/CALLING FOR OBJECTIONS, WHICH IS UNDEMOCRATIC AND UNTENABLE AND PASSED THE ORDER EX - PARTE. 3 . AFTER HEARING THE LD. DR AND PERUSING THE MATERIAL ON RE CORD AS WELL AS THE ORDERS OF REVENUE AUTHORITIES, W E 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 ASSESSEE ON MERITS , FOR WHICH THE LD. DR HAS NOT OBJECTED. 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 31 ST JULY, 2021 WITH ALL THE RELEVANT EVIDENCES; AT HIS OWN RISK AND RESPONSIBILITY TO BE FOLLOWED BY THREE EFFECTIVE OPPORTUNITIES OF HEARING. I TA NO. 1530 /HYD /201 9 RANBEER SINGH GANDHI, SECBAD. . : - 3 - : 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON MARCH , 2021 . SD/ - SD/ - ( S.S. GODARA ) (LAXMI PRASAD SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 19 TH MARCH , 20 2 1 . K V C OPY TO : 1 RANBEER SINGH GANDHI, 3 - 1 - 215 TO 220, SOMASUNDARAM STREET, SECUNDERABAD. 2 DCIT, CIRCLE 1(2), 7 TH FLOOR, B - BLOCK, IT TOWERS, AC GUARDS, HYDERABAD. 3 C I T(A) 1 , HYDERABAD. 4 PR. CIT - 1 , HYDERABAD 5 ITAT, DR, HYDERABAD. 6 GUARD FILE.