Rudra Industries, Nizamabad V. Income Tax Officer, Ward-3, Nizamabad

ITA 1767/Hyd/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7460 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2015-2016
• Appeal Filed On: 30-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NILANJAN DEY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO. ASST. YEAR APPELLANT RESPONDENT 1767/HYD/18 2015-16 RUDRA INDUSTRIES, NIZAMABAD [PAN: AACFK 0480 E] INCOME TAX OFFICER, WARD-3, NIZAMABAD 1768/HYD/18 SHUBHAM TRADING COMPANY, NIZAMABAD [PAN: ABHFS 9306 F] INCOME TAX OFFICER, WARD-2, NIZAMABAD FOR ASSESSEE : SHRI P. MURALI MOHAN RAO, AR FOR REVENUE : SHRI NILANJAN DEY, DR DATE OF HEARING : 01-01-2019 DATE OF PRONOUNCEMENT : 11-01-2019 O R D E R PER SMT. P. MADHAVI DEVI, J.M. : THESE ARE ASSESSEES APPEALS, AGAINST THE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS)-5, HYDERABAD, DATED 23-07-2018. ASSESSEES ARE AGGRIEVED BY THE ORDERS O F CIT(A) IN DISMISSING THE APPEALS IN LIMINE FOR NON-APPEARANCE OF ASSESSEES BEFORE CIT(A) AND ALSO AGAINST CONFIRMATION OF THE DISALLOWANCES MADE BY THE ASSESSING OFFICER. 2. AFTER HEARING BOTH THE PARTIES AND HAVING GONE THROU GH THE ORDER OF THE CIT(A), WE FIND THAT THE CIT(A), AFTER RECORDING THE ASSESSEES CONTENTIONS AT LENGTH AND AFTER RECORDING VARIOUS DATES ON WHICH THE CASES WERE FIXED FOR HEAR ING AND THERE WAS NO COMPLIANCE FROM THE SIDE OF THE ASSESSEES , HAS ITA. NOS. 1767 & 1768/HYD/2018 :- 2 -: DISMISSED THE APPEALS OF ASSESSEES FOR NON-APPEARANC E AND THERE IS NO DECISION ON MERITS. 3. IN OUR OPINION, THE CIT(A) OUGHT NOT TO HAVE DISMI SSED THE APPEALS IN LIMINE FOR NON-APPEARANCE OF ASSESSEES, BUT SHOULD BE DISPOSED OF THE APPEALS ON MERITS AS HELD B Y THE CO-ORDINATE BENCH AT CHENNAI IN THE CASE OF NNA AZEEZ CHIDAMBARAM VS. ASSESSEE, DT. 17-07-2015 IN ITA NO. 539 & 540/MAD/2015. 4. LD. COUNSEL ADMITTED THAT THERE WAS A DEFAULT ON THE PART OF ASSESSEES IN COMPLYING WITH THE DIRECTIONS OF THE CIT(A) AND SUBMITTED PAPER BOOKS CONTAINING RELEVANT MATERIAL TO SUBSTANTIATE THEIR CLAIMS AND PRAYED FOR AN OPPORTUNITY TO APPEAR BEFORE THE CIT(A) AND REPRESENT THE ASSESSEES CASES. IN VIEW OF THE SAME, WE DEEM IT FIT AND PROPER TO REMIT THE ISSUES TO THE FILE OF CIT(A), WITH A DIRECTION TO PERM IT THE ASSESSEES TO FILE RELEVANT PAPERS AND DECIDE THE APPEA LS ON MERITS, AFTER GIVING THE ASSESSEES A FAIR OPPORTUNITY OF HEARING. NEEDLESS TO MENTION THAT ASSESSEES SHALL ALSO FILE REL EVANT MATERIAL AND CO-OPERATE WITH CIT(A) FOR EARLY DISPOS AL OF ITS APPEALS. 5. IN THE RESULT, APPEALS OF BOTH THE ASSESSEES ARE AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH JANUARY, 2019 SD/- SD/- (S. RIFAUR RAHMAN) (P. MADHAVI DEVI ) ACCOUNTANT MEMBER JUDICIAL MEMB ER HYDERABAD, DATED 11 TH JANUARY, 2019 TNMM ITA. NOS. 1767 & 1768/HYD/2018 :- 3 -: COPY TO : 1. RUDRA INDUSTRIES, C/O. P. MURALI & CO., CHARTERE D ACCOUNTANTS, 6-3-655/2/3, 1 ST FLOOR, SOMAJIGUDA, HYDERABAD. 2. SHUBHAM TRADING COMPANY, C/O. P. MURALI & CO., CHARTERED ACCOUNTANTS, 6-3-655/2/3, 1 ST FLOOR, SOMAJIGUDA, HYDERABAD. 3. THE INCOME TAX OFFICER, WARD-3, NIZAMABAD. 4. THE INCOME TAX OFFICER, WARD-2, NIZAMABAD. 5. CIT(A)-5, HYDERABAD. 6. PR.CIT-5, HYDERABAD. 7. D.R. ITAT, HYDERABAD. 8. GUARD FILE.