DQ Entertainment (International) Limited , Hyderabad V. Dy. Commissioner of Income Tax , Circle-14(1), Hyderabad

ITA 1857/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6562 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-B
• Assessment Year: 2013-2014
• Appeal Filed On: 23-12-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: M SRINIVAS P V S S PRASAD
• Keywords: Opportunity of being heard
• Section: 234B; 201; 154

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B , HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER ITA NOS. 1857, 1858 & 1859/HYD/2019 AYS: 2013 - 14, 2014 - 15 & 2015 - 16 DQ ENTERTAINMENT (INTERNATIONAL) LIMITED, HYDERABAD. PAN: AACCD 8731 C VS. DCIT, CIRCLE - 14(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI M. SRINIVAS FOR P.V.S.S. PRASAD REVENUE BY: SHRI ROHIT MUJUMDAR, DR DATE OF HEARING: 15/04/2021 DATE OF PRONOUNCEMENT: 16/04/2021 ORDER PER DUVVURU R.L. REDDY, J.M: TH ESE APPEAL S ARE FILED BY THE ASSESSEE AGAINST THE ORDER S OF THE LD. CIT(A) - 6 IN APPEAL NO S . 10764, 10765 & 10766/2018 - 19/A2/CIT(A) - 6, D ATED 18/10/2019 PASSED U/S . 154 R.W.S 250(6) OF THE ACT FOR THE A.Y.: 201 3 - 14, 2014 - 15 AND 2015 - 16 RESPECTIVELY. 2. IN ALL THESE APPEALS THE ASSESSEE HAS RAISED SEVERAL GROUNDS WHICH ARE IDENTICAL IN NATURE AND THE ISSUES INVOL VED IN THESE APPEALS ARE THAT: - 2 (I) THE LD. CIT(A) HAS ERRED IN PASSING THE EX - PARTE ORDER WITHOUT PROVIDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE . (II) THE LD. CIT(A) / A.O. ARE NOT JUSTIFIED IN DISALLOWING THE BENEFIT OF MAT CREDIT SO AS TO SET - OFF THE SAME WITH INTEREST PAYABLE U/S. 234B AND 234C OF THE ACT. 3. AT THE OUTSET, THE LD. AR SUBMITTED BEFORE US THAT THE LD. CIT (A) HAS PASSED EX - PARTE ORDER S FOR THE AYS 2013 - 14, 2014 - 15 AND 2015 - 16 WITHOUT PROVIDING AN OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. IT WAS THEREFORE PLEADED THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF THE LD CIT (A) IN ORDER TO PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD . LD. DR, ON THE OTHER HAN D, VEHEMENTLY OPPOSED TO THE SUBMISSIONS OF THE LD. AR AND ARGUED THAT SUFFICIENT OPPORTUNITIES HAD BEEN PROVIDED TO THE ASSESSEE HOWEVER, ON THE GIVEN DATES OF HEARING, NEITHER THE ASSESSEE NOR ITS REPRESENTATIVE APPEARED BEFORE THE LD. CIT (A). THEREFORE THE LD. CIT (A) HAD NO OTHER OPTION BUT TO PASS EX - PARTE ORDER S BASED ON THE MATERIALS AVAILABLE ON RECORD. HENCE, IT WAS PLEADED THAT THE ORDER S PASSED BY THE LD. CIT(A) DO NOT CALL FOR ANY INTERFERENCE. 3 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREF ULLY PERUSED THE MATERIALS ON RECORD. ON EXAMINING THE FACTS OF THE CASE, WE FIND MERIT IN THE SUBMISSIONS OF THE LD. DR. THE LD. CIT (A) HAD POSTED THE CASE S ON SEVERAL OCCASIONS. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE BEFORE THE CIT(A) ON TH E DATES OF HEARING. THEREFORE, THE LD. CIT (A) WAS LEFT WITH NO OTHER OPTION EXCEPT TO ADJUDICATE THE APPEAL S EX - PARTE. HOWEVER, CONSIDERING THE PRAYER OF THE LD. AR, IN ORDER TO MEET THE ENDS OF JUSTICE, WE HEREBY REMIT THE MATTER BACK TO THE FILE OF LD . CIT (A) IN ORDER TO CONSIDER THE INSTANT APPEAL S AFRESH ON MERITS BY PROVIDING ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. AT THE SAME BREATH, WE ALSO HEREBY CAUTION THE ASSESSEE TO PROMPTLY CO - OPERATE BEFORE THE LD. CIT (A) IN THE PROCEEDINGS F AILING WHICH THE LD. CIT (A) SHALL BE AT LIBERTY TO PASS AN APPROPRIATE ORDER IN ACCORDANCE WITH LAW BASED ON THE MATERIALS ON RECORD. IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT, THREE APPEAL S FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES A S INDICATED HEREINABOVE. PRONOUNCED IN THE OPEN COURT ON THE 16 TH APRIL, 2021. SD / - SD/ - ( LAXMI PRASAD SAHU ) (DUVVURU R.L. REDDY) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 16 TH APRIL, 2021 OKK 4 COPY TO: - 1) M/S. DQ ENTERTAINMENT (INTERNATIONAL) LTD., 644, AURORA COLONY, ROAD NO.3, BANJARA HILLS, HYDERABAD. 2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 14(1), HYDERABAD. 3) THE CIT (A) - 6, HYDERABAD. 4) THE PR. CIT - 6, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE