A S R Agro Industries, Nizamabad V. Income Tax Officer, Ward-1, Nizamabad

ITA 1801/Hyd/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7466 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2015-2016
• Appeal Filed On: 06-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NILANJAN DEY
• Assessee Lawyers: P.MURALI MOHANA RAO
• Keywords: Opportunity of being heard
• Section: 201; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B ', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN , ACCOUNTANT MEMBER ITA NO. 18 01 / HYD/201 8 ASSESSMENT YEAR: 20 15 - 16 ASR AGRO INDUSTRIES, NIZAMABAD. PAN AAA TFA 4163D VS. INCOME - TAX OFFICER, WARD 1, HYDERABAD. APPELLANT RESPONDENT ASSESSEE BY: S HRI P. MURALI MOHANA RAO REVENUE BY: SHRI NILANJAN DEY DATE OF HEARING: 0 7 / 0 1 / 201 9 DATE OF PRONOUNCEMENT: 11 / 01 /201 9 O R D E R PER S. RIFAUR RAHMAN , AM: T H IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF CIT(A) 5 , HYDERABAD, DATED, 23 /0 7 /2018 FOR AY 2015 - 16. 2 . IN THE COURSE OF HEARING, IT WAS POINTED OUT BY THE LEARNED COUNSEL OF THE ASSESSEE THAT THE LEARNED CIT(A) HAD DECIDED THE MATTERS EX - PARTE DISMISSING THE APPEAL WITHOUT GIVING ADEQUATE OPPORTUNITY. THEREFORE, IT WOULD BE IN THE INTEREST OF JUSTICE, THE M ATTER MAY BE RESTORED TO HIS FILE FOR DECIDING VARIOUS GROUNDS OF APPEAL ON MERITS . 3 . THE LEARNED DR AGREED WITH THE AFORESAID SUBMISSIONS OF THE LEARNED AR. 4 . CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. THE LD. CIT(A) DISMISS ED THE APPEAL OF THE I.T.A. NO. 1801/H/18 ASR AGRO INDUSTRIES, NIZAMABAD. 2 ASSESSEE BY HOLDING THAT IN VIEW OF THE NON - COMPLIANCE AND ALSO IN VIEW OF THE FACT THAT THE STATEMENT OF FACTS AND THE GROUNDS OF APPEAL ARE NOT SUBSTANTIATED BY ANY PROPER STATEMENT OR EVIDENCE. WE ARE OF THE VIEW THAT INTEREST OF JU STICE WILL BE SERVED IF THE MATTER IS RESTORED TO THE FILE OF FIRST APPELLATE AUTHORITY FOR DECIDING VARIOUS GROUNDS OF APPEAL OF THE ASSESSEE ON MERITS. ACCORDINGLY, THE CIT(A) IS DIRECTED TO AFFORD REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AN D THEREAFTER DECIDE THE APPEAL ON MERITS. 5 . N THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 11 TH JANUARY , 201 9. SD/ - ( P. MADHAVI DEVI ) JUDICIAL MEMBER SD/ - ( S. RIFAUR RAHMAN ) ACCOUNTANT MEMBER HYDERABAD, DATED 11 TH JANUARY , 201 9. KV COPY FORWARDED TO: 1. ASR AGRO INDUSTRIES, C/O P. MURALI & CO., CAS, 6 - 3 - 655/2/3, 1 ST FLOOR, SOMAJIGUDA, HYDERABAD 82 . 2 . ITO, WAD 1 , NIZAMABAD 3 . CIT (A) - 5 , HYDERABAD 4. PR. CIT 5 , HYDERABAD 5. THE DR, ITAT, HYDERABAD 6. GUARD FILE