Srikanth Medijala , Secunderabad V. Income Tax Officer, Ward-15(1), Hyderabad

ITA 1675/Hyd/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4747 (ITAT-HYDERABAD)
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 15-05-2019
• Assessment Year: 2013-2014
• Appeal Filed On: 09-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS NEEJU GUPTA
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD SMC BENCH, HYDERABAD BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER ITA NO. 1675 / HYD/ 201 8 (ASST. YEAR : 20 13 - 14 ) SRIKANTH MEDIJALA, H.NO. 2 - 2 - 124/195, MACHA BOLLARAM, SECUNDERABAD. V S . IT O , WARD - 15(1) , HYDERABAD . P AN NO. AHXPM 9181 G (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI MOHD. AFZAL ADV OCATE . DEPARTMENT BY : MRS. NEEJU GUPTA DR DATE OF HEARING : 1 5 / 05 /201 9 . DATE OF PRONOUNCEMENT : 17 / 0 5 /201 9 . O R D E R TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 7 , HYDERABAD , DATED 2 7 /0 4 /201 8 FOR THE ASSESSMENT YEAR 20 13 - 14 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT DUE TO CIRCUMSTANCES BEYOND HIS CONTROL , HE COULD NOT APPEAR BEFORE THE LD.CIT(A). THE LD.CIT(A) DISMISSED THE APPEAL WITHOUT CONSIDERING THE MERITS OF THE CASE . HE FURTHER SUBMITTED THAT HE MAY BE GIVEN ONE MORE OPPORTUNITY TO SUBSTANTIATE HIS CASE BEFORE THE LD.CIT(A). 2 ITA NO. 1675 / HYD /2018 ( SRIKANTH MEDIJALA ) 3 . ON THE OTHER HAND, LD. DEPARTMENTAL REPRESENTATIVE STRONGLY SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. 4 . I HAVE HEARD BOTH THE PARTIES, PERUSED THE MATERIAL AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. 5. IN THIS CASE, LD.CIT(A) HAS GIVEN AS MANY AS 04 OPPORTUNITIES TO THE ASSESSEE TO SUBSTANTIATE HIS CASE, HOWEVER, ASSESSEE COULD NOT APPEAR DUE TO CIRCUMSTA N CES BEYOND HIS CONTROL, THEREFORE, LD.CIT(A) DISMISSED THE APPEAL ON THE GROUND THAT ASSESSEE IS NOT INTERESTED TO PURSUE THE APPEAL. I FIND THAT LD.CIT(A) OUGHT TO HAVE BEEN ADJUDICATED THE APPEAL BY CONSIDERING THE MERITS OF THE CASE INSTEAD OF DISMISSING THE APPEAL ON TECHNICAL G R OUND. THUS, IN THE INTEREST OF JUSTICE AND ALSO BY CONSIDERING THE PRINCIPLES OF NATURAL JUSTICE, I AM OF THE OPINION THAT ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE TO SUBSTANTIATE HIS CASE. IN VIEW OF THE ABOVE, I SET ASIDE THE ORDER PASSED BY THE LD.CIT(A) AND DIRECT HIM TO DECIDE THE APPEAL IN ACCORDANCE WITH LAW AFTER GIVING OPPORTUNITY OF HEARING TO THE ASSESSEE. IT IS ALSO DIRECTED THE ASSESSEE TO APPEAR BEFORE THE LD.CIT(A) ON THE GIVEN DATE FOR HEARING THE APPEAL . THUS, THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3 ITA NO. 1675 / HYD /2018 ( SRIKANTH MEDIJALA ) 6. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON TH IS 17 TH DAY OF MAY , 201 9 . S D/ - ( V. DURGA RAO ) JUDICIAL MEMBER DATED : 17 TH MAY , 201 9 . VR/ - COPY TO: 1. THE ASSESSEE - SRIKANTH MEDIJALA , H.NO.2 - 2 - 124/195, MACHA BOLLARAM, SECUNDERABAD. 2. THE REVENUE - ITO, WARD - 15(1), HYDERABAD. 3. THE PR. CIT - 7, HYDERABAD. 4. THE CIT(A) - 7 , HYDERABAD . 5. THE D.R . , HYDERABAD. 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY, ITAT, HYDERABAD .