Hima Bindu Putta , Hyderabad V. Income Tax Officer, Ward-6(3), Hyderabad

ITA 1728/Hyd/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1875 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 04-12-2019
• Assessment Year: 2009-2010
• Appeal Filed On: 21-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NILANJAN DEY
• Assessee Lawyers: B SAI PRASAD
• Keywords: Principle of natural justice; Set aside
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B , HYDERABAD BEFORE SHRI D. KARUNAKARA RAO , ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER ITA NO. 1728 /HYD/201 8 ASSESSMENT YEAR: 20 09 - 10 HIMA BINDU PUTTA, HY DERABAD. PAN AGIPP 8031C VS. INCOME - TAX OFFICER, WARD 6(3), HYDERABAD. ( APPELLANT ) (RESPONDENT) ASSESSEE BY : SHRI B. SAI PRASAD REVENUE BY : SHRI NILANJAN DEY DATE OF HEARING : 0 4 / 1 2 /201 9 DATE OF PRONOUNCEMENT : 06 / 1 2 / 201 9 O R D E R PER V. DURGA RAO , J .M. : T H IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF CIT(A) 6 , DATED 01 / 0 5 / 201 8 , HYDERABAD FOR AY 20 09 - 10. 2. W HEN THIS APPEAL IS TAKEN UP FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT DUE TO CIRCUMSTANCES BEYOND HERE CONTROL, ASSESSEE WAS NOT ABLE TO APPEAR BEFORE THE CIT(A) TO REPRESENT /ARGUE HER CASE AND THE CIT(A) PASSED THE ORDER EX - PARTE DISMISSING THE APPEAL OF THE ASSESSEE . HE, THEREFORE, SUBMITTED THAT THE APPEAL MAY BE REMITTED BACK TO THE FILE OF THE CIT(A) TO SUBSTANTIATE ASSESSEES CASE ON MERITS BEFORE THE CIT(A). 3. AFTER CONSIDERING BOTH THE PARTIES AND PERUSING THE MA TERIAL ON RECORD, WE ARE OF THE VIEW THAT IN THE INTEREST OF NATURAL JUSTICE, ONE MORE OPPORTUNITY MAY BE GIVEN TO ASSESSEE TO REPRESENT HER CASE BEFORE THE CIT(A) ON MERITS. ACCORDINGLY, WE SET ASIDE THE ORDER OF ITA NO. 1728 /HYD/1 8 HIMA BINDU PUTTA, HYD. . CIT(A) AND REMIT THE FILE BACK TO THE CIT( A) WITH A DIRECTION TO DECIDE THE APPEAL AFTER HEARING THE ASSESSEE AND IN ACCORDANCE WITH LAW. THE ASSESSEE IS DIRECTED TO COMPLY WITH THE DIRECTIONS OF CIT(A) AND REPRESENT HER CASE WITHOUT ANY FAIL BEFORE THE CIT(A). 4. IN THE RESULT, APPEAL OF THE A SSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 6 TH DECEMBER , 201 9 . SD/ - SD/ - ( D. KARUNAKARA RAO ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 6 TH DECEMBER , 201 9 KV C OPY TO: - 1) SMT. HIMA BINDU PUTTA, PLOT NO. 916/B, ROAD NO. 46, JUBILEE HILLS, HYDERABAD 500 033. 2) ITO, WARD 6(3), HYDERABAD. 3) CIT(A) 6 , HYDERABAD. 4) PR. CIT - 6 , HYD. 5 ) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDERABAD. 6 ) GUARD FILE