Japson Estates Pvt. Ltd., Hyderabad, Hyderabad V. DCIT, Circle-2(1), Hyderabad, Hyderabad

ITA 1653/HYD/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2471 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 06-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N SWAPNA
• Assessee Lawyers: G KALYAN DAS

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER ITA NO.1653/HYD/2016 ASSESSMENT YEAR: 2012-13 M/S JAPSON ESTATES PVT., LTD., HYDERABAD. PAN- AAACJ5088L VS. DY. CIT, CIRCLE-2(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G. KALYANDAS REVENUE BY : SMT. N. SWAPNA DATE OF HEARING : 28-02-2018 DATE OF PRONOUNCEMENT : 28-02-2018 ORDER PER P. MADHAVI DEVI, J.M.: THIS IS ASSESSEE APPEAL FOR THE A.Y 2012-13. IN THIS APPEAL, THE ASSESSEE IS AGGRIEVED BY THE ORDER OF THE CIT(A)- 2, HYDERABAD DATED 27.10.2016 IN PASSING THE EX-PARTE ORDER QUA THE ASSESSEE. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAD FILED AN APPEAL BEFORE THE CIT(A) AND HAD APPEARED BEFORE HIM ON THE FIRST TWO HEARINGS AND HAD SOUGHT ADJOURNMENT, AND ON THE LAST DAY OF HEARING THOUGH THE ASSESSEE HAD APPEARED, THE CIT(A) WAS NOT THERE IN THE OFFICE AND THEREFORE THE ASSESSEE LEFT THE OFFICE, AFTER WHICH THE CIT(A) HAS RECORDED THAT THE ASSESSEE DID NOT APPEAR FOR THE HEARING AND DISMISSED THE APPEAL. HE PRAYED THAT THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY TO PRESENT ITS CASE BEFORE THE CIT(A) ON MERITS. 2 ITA NO. 1653/HYD/2016 M/S JAPSON ESTATES PVT LTD., HYDERABAD. 3. LD. DR HOWEVER SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW AND SUBMITTED THAT THE ASSESSEE HAS NOT AVAILED THE OPPORTUNITY OF HEARING GIVEN BY THE CIT(A). 4. HAVING REGARD TO THE RIVAL CONTENTIONS AND MATERIAL ON RECORD, WE FIND THAT THERE WERE THREE DATES OF HEARINGS BEFORE THE CIT(A) AND IMMEDIATELY AFTER THREE DAYS OF THE LAST DAY OF HEARING ON 24.10.2016, THE ORDER DATED 27.10.2016 WAS PASSED CONFIRMING THE ASSESSMENT ORDER. TAKING THE ASSESSEES SUBMISSIONS INTO CONSIDERATION AND ALSO IN VIEW OF THE FACT THAT THE ASSESSEE HAD APPEARED ON ONE OR TWO OCCASIONS AND SOUGHT ADJOURNMENT WHICH WAS GRANTED BY THE CIT(A), WE ARE OF THE OPINION THAT THE ASSESSEE SHOULD BE GIVEN ANOTHER CHANCE TO PRESENT ITS CASE BEFORE THE CIT(A). IN VIEW OF THE SAME, WE DEEM IT FIT AND PROPER TO RECALL THE ORDER OF THE CIT(A) AND REMIT IT TO HIS FILE FOR RECONSIDERATION ON MERITS IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE A FAIR OPPORTUNITY OF HEARING. ACCORDINGLY, APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 28 TH FEBRUARY, 2018. SD/- SD/- (B. RAMAKOTAIAH) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 28 TH FEBRUARY, 2018 3 ITA NO. 1653/HYD/2016 M/S JAPSON ESTATES PVT LTD., HYDERABAD. KRK 1 M/S KALYANDAS & CO., CAS, 15, VENKATESWARA COLONY, NARAYANAGUDA, HYDERABAD 29. 2 DY CIT, CIRCLE-2(1), HYDERABAD. 3 CIT(A)-2, HYDERABAD 4 PR.CIT (A)-2, HYDERABAD. 5 THE DR, ITAT HYDERABAD 6 GUARD FILE