Imran Baig Mirza, Hyderabad V. Income Tax Officer, Ward-6(2) , Hyderabad

ITA 180/Hyd/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1442 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2017-2018
• Appeal Filed On: 10-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M MAHIDHAR
• Assessee Lawyers: K A SAI PRASAD
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L . P . SAHU, ACCOUNTANT MEMBER (THROUGH VIRTUAL HEARING) ITA NO. 180 /HYD/20 20 ( ASSESSMENT YEAR : 20 17 - 18 ) SHRI IMRAN BAIG MIRZA , HYDERABAD. PAN DFKPM 4668L ..APPELLANT. VS. INCOME TAX OFFICER , WARD 6(2) , HYDERABAD . ..RESPONDENT. APPELLANT BY : SHRI K.A.SAI PRASAD . RESPONDENT BY : SHRI M MAHIDHAR (D.R) DATE OF HEARING : 2 2 .06. 2021. DATE OF PRONOUNCEMENT : 28 .0 6 . 2021. O R D E R PER L .P.S AHU , A .M. : THIS ASSESSEES APPEAL ARISES FROM THE COMMISSIONER OF INCOME TAX - 6 , HYDERABAD ORDER DT. 13.1 2 . 2019 PASSED IN CASE NO. 10 186 /20 19 - 20 / A3/ CIT(A) - 6 IN PROCEEDINGS UNDER SECTION 14 4 OF INCOME TAX ACT, 1961 (THE ACT). 2 ITA NO. 180 /HYD/20 20 2. DURING THE COURSE OF HEARING, THE LEARNED AR OF THE ASSESSEE UNDERTOOK THAT THE ASSESSEE WILL PRODUCE ALL THE DOCUMENTS AS REQUIRED BY THE CIT(A) FOR EARLY DISPOSAL OF THE AP PEAL. IT IS FURTHER STATED THAT THE ASSESSEE WAS NOT ENGAGED IN ANY FRAUDULENT ACTIVITY THE LEARNED AUTHORISED REPRESENTATIVE PRAYED THAT ONE MORE OPPORTUNITY BE PROVIDED TO PRESENT ITS CASE WITH ALL THE NECESSARY DOCUMENTS BEFORE THE CIT (A). 3. ON THE OTHER HAND, THE LEARNED CIT - DR RELIED ON THE ORDER OF CIT (A) AND STRONGLY OBJECTED TO THE PRAYER OF THE ASSESSEE TO SEND BACK TO CIT(A). 4. AFTER HEARING BOTH SIDES AND PERUSAL OF THE ORDERS OF AUTHORITIES BELOW, CONSIDERING THE PRAYER OF THE L D. AR OF THE ASSESSEE, KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE AS PER GROUNDS OF APPEAL AND INTEREST OF THE JUSTICE, WE RESTORE THE MATTER TO CIT (A) TO EXAMINE THE DOCUMENTS AS EVIDENCE SUBMITTED BY THE ASSESSEE AFRESH AND THE CIT (A) SHALL PROVIDE REASONABLE OPPORTUNITY OF HEARING BEFORE DECIDING THE 3 ITA NO. 180 /HYD/20 20 APPEAL OF THE ASSESSEE, AS PER LAW. THE ASSESSEE ALSO DIRECTED NOT TO SEEK UNNECESSARY ADJOURNMENTS WITHOUT COGENT REASONS. ORDERED ACCORDINGLY. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28TH JUNE, 2021. SD/ - SD/ - ( S.S. GODARA ) ( L .P. SAHU ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DT. 28 .0 6 . 2021. * REDDY GP COPY TO : 1. SHRI IMRAN BAIG MIRZA, 8 - 4 - 369/211/FF - 5, BLOCK 5, AMBEDKAR NAGAR, SIT 3, BORABANDA, HYDERABD - 500 018 2. ITO, WARD 6(2) , HYDERABAD . 3. PR. C I T - 6 , TIRUPATI. 4. CIT(APPEALS) - 6 , TIRUPATI. . 5. DR, ITAT, HYDERABAD. 6. GUARD FILE. BY ORDER SR. PVT. SECRETARY, ITAT, HYDERABAD.