Raghavender Dhrudala, Hyderabad V. Income Tax Officer, Ward-8(2), Hyderabad

ITA 1713/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2557 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2016-2017
• Appeal Filed On: 25-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L . P . SAHU, ACCOUNTANT MEMBER (THROUGH VIRTUAL HEARING) ITA NO. 1713 /HYD/20 19 (ASSESSMENT YEAR : 20 16 - 17 ) SHRI RAGHAVENDER DHRUDALA, HYDERABAD. PAN AGUPD 3312N ..APPELLANT. VS. INCOME TAX OFFICER, WARD 8(2), HYDERABAD. ..RESPONDENT. APPELLANT BY : SHRI RAGHAVENDRA PRASAD. RESPONDENT BY : SHRI SUNIL KUMAR PANDEY (D.R.) DATE OF HEARING : 28.04 . 2021. DATE OF PRONOUNCEMENT : 21 .0 6 .2021. O R D E R PER SHRI S.S. GODARA, J.M. : TH E S E APPEALS ARE FILED BY THE ASSESSEE S AGAINST THE SEPARATE ORDER S OF COMMISSIONER OF INCOME TAX (A) - 2, HYDERABAD DT.19.09.2019 PASSED IN CASE NO.10138/2018 - 19/CIT(A) - 2 IN PROCEEDINGS U/S.14 4 OF THE INCOME TAX ACT, 1961 ('THE ACT'). HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2 ITA NO S . 1713/HYD/2019 2. AT THE OUTSET, THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT THE CIT(A) HAS PASSED EX - PARTE ORDER WITHOUT GIVING REASONABLE OPPORTUNITY TO THE ASSESSEE. HE PRAYED THAT THE APPEAL MAY BE REMITTED TO THE CIT(A) FOR FRESH ADJUDICATION AFTER AFFORDING A DEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. LEARNED DEPARTMENTAL REPRESENTATIVE RELIED ON THE CIT(A)S ORD ER OF CIT(A) AND SUBMITTED THAT THE ASSESSEE HA D DELIBERATELY NOT APPEARED AND THEREFORE, HE HAS PASSED ORDER AFTER CONSIDERING THE MATE RIAL AVAILABLE ON RECORD. WE DO NOT FIND ANY INDICATION THE LOWER APPELLATE ORDER AS TO WHETHER THE CORRESPONDING LAST HEARING NOTICE(S) STOOD SERVED ON THE ASSESSEE OR NOT. FACED WITH THIS SITUATION, WE DEEM IT APPROPRIATE TO RESTORE THE ASSESSEE'S SUBS TANTIVE GROUNDS BACK TO THE CIT(A) FOR HIS AFRESH APPROPRIATE ADJUDICATION ON MERITS WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING ONLY. THE ASSESSEE OR LEARNED AUTHORISED REPRESENTATIVE SHALL APPEAR BEFORE THE CIT(A) ON OR BEFORE 31.10.2021 IN CONSEQUE NTIAL PROCEEDINGS. 3 ITA NO S . 1713/HYD/2019 4. T HE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21ST JUNE , 2021. SD/ - SD/ - (L .P. SAHU) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DT. 21 .0 6 .2021. * REDDY GP COPY TO : 1. I) SHRI RAGHAVENDER DHRUDALA, G - 8, MEDHA REJOICE, RADHAKRISHNA NAGAR,ATTAPUR, K V RANGAREDDY - 500 048 PAN AGUPD 3312N 2. ITO, WARD 8(2), HYDERAB A D . 3. PR. C I T - 2 , HYDERABAD. 4. CIT(APPEALS) - 2, HYDERABAD. 5. DR, ITAT, HYDERABAD. 6. GUARD FILE. BY ORDER SR. PVT. SECRETARY, ITAT, HYDERABAD. 4 ITA NO S . 1713/HYD/2019 DESCRIPTION DATE INITIALS 1. DRAFT DICTATED ON 16.02.2021 2. DRAFT PLACED BEFORE AUTHOR 21.06.2021 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 21.06.2021 7. FILE SENT TO THE BENCH CLERK 24.06.2021 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER