Ravi Kiran Mothukuru, Hanamakonda V. Income Tax Officer, Ward-2, Warangal

ITA 1762/Hyd/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6511 (ITAT-HYDERABAD)
• Duration Of Justice: 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 18-07-2018
• Assessment Year: 2007-2008
• Appeal Filed On: 25-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J PAVITRAM KUMAR
• Assessee Lawyers: T CHAITANYA KUMAR
• Keywords: Opportunity of being heard
• Section: 54F

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA NO. 1762/HYD/2017 ASSESSMENT YEAR: 2007-08 RAVI KIRAN MOTHUKURU, HANAMKONDA. PAN AJDPM7073K VS. ITO, WARD 2 WARANGAL. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI T. CHAITANYA KUMAR REVENUE BY : SHRI J. PAVITRAM KUMAR DATE OF HEARING 18 . 0 7 . 2018 DATE OF PRONOUNCEMENT 20 . 0 7 . 201 8 O R D E R PER CHALLA NAGENDRA PRASAD, JM: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A)-10, HYDERABAD DATED 29.06.2017 FOR THE A.Y 2007- 08. THE ASSESSEE CHALLENGED THE ORDER OF THE LD. CIT(A) IN DECIDING THE APPEAL EX-PARTE, APART FROM RAISING SEVERAL GROUNDS ON THE DISALLOWANCE MADE U/S 54F OF THE ACT. 2. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE CIT(A) PASSED EX-PARTE ORDER WITHOUT GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, THEREFORE, THE MATTER MAY BE RESTORED TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION. 3. ON THE OTHER HAND, LD. DR HAS NO SERIOUS OBJECTION IN RESTORING THE MATTER TO THE FILE OF THE LD. CIT(A). 4. ON HEARING BOTH THE PARTIES, AND PERUSING THE ORDERS OF THE LD. CIT(A), WE FIND THAT THE CASE WAS POSTED FOR HEARING ON VARIOUS DATES MENTIONED IN THE LD. CIT(A) ORDER AND THE 2 ITA NO. 1762/HYD/2017 RAVO KIRAN MOTHUKURU, HANMAKONDA. ASSESSEE RESPONDED TO THREE NOTICES OUT OF FIVE AND ON TWO OCCASIONS THERE WAS NO REPRESENTATION FROM ASSESSEE. IT IS SUBMITTED THAT DUE TO PERSONAL REASONS ASSESSEE COULD NOT RESPOND TO THE NOTICES ISSUED BY LD. CIT(A). BEFORE US LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE WILL COOPERATE WITH THE PROCEEDINGS BEFORE THE LD. CIT(A), THEREFORE, THE MATTER MAY BE RESTORED TO THE FILE OF THE LD. CIT(A) TO SUBSTANTIATE HIS CLAIM. CONSIDERING THE SUBMISSIONS OF THE ASSESSEE, WE FEEL IT APPROPRIATE TO RESTORE THIS APPEAL TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THUS, WE RESTORE THE MATTER TO LD. CIT(A) FOR DE-NOVO CONSIDERATION. APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 20 TH JULY, 2018. SD/- SD/- (B. RAMAKOTAIAH) (CHALLA NAGENDRA PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 20 TH JULY, 2018 KRK COPY TO:- 1) SHRI M. RAVI KIRAN C/O T. CHAITANYA KUMAR, ADVOCATE, FLAT NO.102, GOWRI APTS, URDUHALL LANE, HYDERABAD-29. 2) ITO, WARD-2, WARANGAL. 3) CIT(A)-10, HYDERABAD. 4) PR. CIT-III, HYDERABAD. 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDERABAD. 6) GUARD FILE