Madugu Satyanarayana , Hyderabad V. Income Tax Officer, Ward-14(4), Hyderabad

ITA 1542/Hyd/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7067 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2012-2013
• Appeal Filed On: 16-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A VENKATA RAO
• Assessee Lawyers: A V RAGHURAM
• Keywords: Opportunity of being heard
• Section: 201; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT M EMBER ITA NO. 1 542 /H/2019 ASSESSMENT YEAR: 201 2 - 13 SRI M A DUGU SATYANARAYANA HYDERABAD [ PAN : A OBPM6641L] VS. INCOME TAX OFFICER WARD 14(4) HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: S HRI AV. RAGHURAM REVENUE BY: SHRI A. VENKATA RAO DATE OF HEARING: 17 /0 8 /2021 DATE OF PRONOUNCEMENT: 24 /0 8 /2021 O R D E R PER L.P. SAHU, A.M.: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST CIT(A) 4 , HYDERABADS ORDER, DATED 19 /08/2019 FOR AY 201 2 - 13 INVOLVING PROCEEDINGS U/S 14 3(3) RW.S.. 147 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 INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED TO HIS FILE FOR DECIDING VARIOUS GROUNDS OF APPEALS ON MERITS. THE LEARNED DR AGREED WITH THE AFORESAID STATEMENT OF THE LEARNED AR. I TA NO. 1542 /HYD /2019 MODAGU SATYANARAYANA , HYD. : - 2 - : 4. 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 T HE FILE OF FIRST APPELLATE AUTHORITY FOR DECIDING VARIOUS GROUNDS OF APPEAL OF THE ASSESSEE ON MERITS. 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 30 TH NOVEMBER , 2021 WITH ALL THE RELEVANT EVIDENCES; AT HIS OWN RISK AND RESPONSIBILITY TO BE FOLLOWED BY THREE EFFECTIVE OPPORTUNITIES OF HEARING. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 24 TH AUGUST , 2021. SD/ - SD/ - (S.S. GODARA) (L. P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD DATED: 24 TH AUGUST, 2021. *GMV COPY TO : 1 SRI MADAGU SATYANARAYANA, 8 - 1 - 282, SHAIKPET, GOLKONDA, HYDERABAD 500 008, TELANGANA . 2 ITO, WARD 14(4), HYDERABAD. 3 ACIT, RANGE 14, HYDERABAD 4 CIT(A) 4 , HYDERABAD. 5 PR. CIT - 4 , HYDERABAD 6 ITAT, DR, HYDERABAD. 7 GUARD FILE. I TA NO. 1542 /HYD /2019 MODAGU SATYANARAYANA , HYD. : - 3 - : 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