Noel Pharma India Private Limited , Hyderabad V. Dy. Commissioner of Income Tax , Circle-16(1), Hyderabad

ITA 1780/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5218 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2013-2014
• Appeal Filed On: 10-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROJIT MAJUMDAR
• Section: 43B; 143(3); 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER (THROUGH VIRTUAL HEARING) ITA NO. 1780 /HYD/201 9 (ASSESSMENT YEAR : 201 3 - 1 4 ) M/S. NOEL PHARMA (INDIA) PVT. LTD., D.NO.24 - 85/7, NEW IDA, LAKSHMINARAYANA NAGAR, UPPAL, HYDERABAD - 500 039 PAN AAECN 1726D VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE 16(1), HYDERABAD. APPELLANT RESPONDENT APPELLANT BY : NONE. RESPONDENT BY : SHRI ROJIT MAJUMDAR (D.R.) DATE OF HEARING : 8.4. 2021. DATE OF PRONOUNCEMENT : 26 .04 .2021. O R D E R PER SHRI S.S. GODARA, J.M. : THIS ASSESSEES APPEAL FOR ASST. YEAR 201 3 - 14 ARISES FROM THE COMMISSIONER OF INCOME TAX (APPEALS) - 4 , HYDERABAD S ORDER DT. 30.09 .2019 PASSED IN CASE NO. 10746/16 - 17/DCIT, CIR - 16(1),HYD./CIT(A) - 4/HYD/19 - 20 IN PROCEEDINGS UNDER SECTION 143(3) OF INCOME TAX ACT, 1961 (THE ACT). C ASE FILE PER USED. NONE APPEARED AT THE ASSESSEE'S BEHEST. 2 ITA NO. 1780/HYD/2019 2. IT TRANSPIRES AT THE OUTSET THAT THE CIT(A) LOWE R APPELLATE ORDER UNDER CHALLENGE CONFIRMING THE ASSESSING OFFICERS ACTION MAKING VARIOUS DISALLOWANCES/ADDITIONS IN RESPECT OF ESI, EPF AND PROFESSIONAL TAX U/S. 43B OF THE ACT ; INVOLVING SUMS , RESPECTIVELY, HAS BEEN PASSED EXPARTE WITHOUT ANY INDICATION IN PARA 4 THEREOF THAT THE CORRESPONDING NOTICES OF HEARING HA D BEEN ACTUALLY SERVED ON THE TAX PAYER OR NOT. FACED WITH THIS SITUATION, WE DEEM IT APPROPRIATE TO RESTORE ALL THE INSTANT GROUNDS BACK TO THE CIT(A) FOR AFRESH ADJUDICATION AS PER LAW WITHIN THREE EFFECTIVE OPPORTUNITY OF HEARING. 3. THIS ASSESSEE'S APPEAL IS ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 26TH APRIL, 20 21. SD/ - SD/ - (LAXMI PRASAD SAHU) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DT. 26 .04. 2021. * REDDY GP COPY TO : 1. M/S. NOEL PHARMA (INDIA) PVT. LTD., D.NO.24 - 85/7, NEW IDA, L AKSHMINARAYANA NAGAR, UPPAL, HYDERABAD - 500 039 2. DCIT, CIRCLE 16(1), HYDERABAD. 3. PR. C I T - 4 , HYDERABAD. 4. CIT(APPEALS) - 4, HYDERABAD. 5. DR, ITAT, HYDERABAD. 6. GUARD FILE. BY ORDER SR. PVT. SECRETARY, ITAT, HYDERABAD.