Bommaraju Krishnamurthy, Hyderabad V. Income Tax Officer, Ward-7(2), Hyderabad

ITA 1592/Hyd/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0444 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 25-02-2021
• Assessment Year: 2008-2009
• Appeal Filed On: 31-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N SWAPNA
• Section: 13; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER (THROUGH VIRTUAL HEARING) ITA NO. 15 92 /HYD/201 9 (ASSESSMENT YEAR : 20 09 - 10 ) SHRI BOMMARAJU KRISHNAMURTHY, 13 - 6 - 434/C/1/E, MARUTHINAGAR, MEHDIPATNAM, HYDERABAD - 500 028 PAN A KQPK5524K VS. INCOME TAX OFFICER, WARD 7 (2), HYDERABAD. APPELLANT RESPONDENT APPELLANT BY : NONE. RESPONDENT BY : SMT. N. SWAPNA, (D.R.) DATE OF HEARING : 25.02.2021 . DATE OF PRONOUNCEMENT : 08 .03 .2021. O R D E R PER SHRI S.S. GODARA, J.M. : THIS ASSESSEES APPEAL FOR THE ASST. YEAR 200 8 - 0 9 ARISE FROM THE COMMISSIONER OF INCOME TAX (APPEALS) - 3 , HYDERABAD S ORDER DT. 28.03.2018 PASSED IN CASE NO. 0098/ITO - 7(2)/HYD/CIT(A) - 3/2016 - 17 IN VOLVING PROCEEDINGS UNDER SECTION 14 4 R.W.S. 147 OF INCOME TAX ACT, 1961 (THE ACT). HEARD BOTH THE PARTIES . C ASE FILE PERUSED. 2 ITA 15 9 2/HYD/2019 2. C ASE CALLED TWICE. NONE APPEARED ON ASSESSEE'S BEHEST. I ACCORDINGLY, PRO CEED EX - PARTE. WITH ABLE ASSISTANCE COMING F RO M THE LEARNED DEPARTMENTAL REPRESENTATIVE, IT TRANSPIRES DURING THE COURSE OF HEARING THAT THE CIT(A) HAS RELIED UPON THE BOARD CIRCULAR DT.26.05.2016 REGARDING E - FILING OF THE LOWER APPEAL WHICH REMAIN ED AS UNCOMPILED FROM THE TAX PAYERS SIDE. THE R EVENUES FAILS TO DISPUTE DURING THE COURSE OF HEARING THAT NO OPPORTUNITY APPEARS TO HAVE BEEN AFFORDED TO THE ASSESSEE WHILE PASSING IMPUGNED LOWER APPELLATE ORDER FOR THE FOREGOING NON - COMPLIANCE. THE FACT A LSO REMAINS THAT THE ASSESSEE HAD NOT PUT I N APPEARANCE BEFORE THE CIT(A) AND ALSO THAT THERE IS NO INDICATION ABOUT THE ACTUAL SERVICE OF SAID APPELLATE HEARING NOTICE. I, THEREFORE DEEM IT APPROPRIATE IN THESE CIRCUMSTANCES THAT IN LARGER INTEREST OF JUSTICE WOULD BE MET IN THE INSTANT LIS IS RESTORED BACK TO CIT(A) TO BE ADJUDICATE D WITHIN THREE EFFECTIVE OPPORTUNITY OF HEARING S . 3. THIS ASSESSEE'S APPEAL IS ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 08 .03. 2021. SD/ - (S.S. GODARA) JUDICIAL MEMBER * REDDY GP 3 ITA 15 9 2/HYD/2019 COPY TO : 1. SHRI BOMMARAJU KRISHNAMURTHY, 13 - 6 - 434/C/1/E, MARUTHINAGAR, MEHDIPATNA M, HYDERABAD - 500028 . 2. ITO, WARD 7 (2), HYDERABAD. 3. C I T , HYDERABAD. 4. CIT(APPEALS) - 3 , HYDERABAD. 5. DR, ITAT, HYDERABAD. 6. GUARD FILE. BY ORDER SR. PVT. SECRETARY, ITAT, HYDERABAD. 4 ITA 15 9 2/HYD/2019 DESCRIPTION DATE INITIALS 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.P.S./P.S. 6. KEPT FOR PRONOUNCEMENT ON 7. FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER