Sri Nilaya AR Projects, Hyderabad V. ITO, Ward-8(1), Hyderabad

ITA 1867/HYD/2012

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6283 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 7 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 17-08-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 28-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K E SUNIL BABU
• Assessee Lawyers: S RAMA RAO
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO. 1867/HYD/2012 ASSESSMENT YEAR: 2008-09 SRI NILAYA AR PROJECTS, HYDERABAD. PAN ABEFS 6028D VS. INCOME-TAX OFFICER, WARD 8(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S. RAMA RAO REVENUE BY : SHRI K.E. SUNIL BABU DATE OF HEARING 17-08-2016 DATE OF PRONOUNCEMENT 24-08-2016 O R D E R PER S. RIFAUR RAHMAN, A.M.: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST T HE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX(A) - III, HY DERABAD FOR AY 2008-09. 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. THEREFORE, IT WOULD BE IN THE FIT NESS OF THINGS IF THE MATTER IS RESTORED TO HIS FILE FOR DECIDING VARIOUS GROUNDS OF APPEAL ON MERITS. THE LEARNED DR AGREED WITH THE AFORESAID ST ATEMENT OF THE LEARNED AR. 3. WE HAVE CONSIDERED THE FACTS OF THE CASE AND THE REQUEST MADE BY THE LEARNED AR. WE ARE OF THE VIEW THAT JUSTICE WILL BE SERVED IF THE MATTER IS RESTORED TO THE FILE OF FIRST APPELLA TE AUTHORITY FOR 2 ITA NO. 1867/H/12 SRI NILAYA AR PROJECTS, HYD. DECIDING VARIOUS GROUNDS OF APPEAL OF THE ASSESSEE ON MERITS. ACCORDINGLY, THE CIT(A) IS DIRECTED TO AFFORD REASO NABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THEREAFTER DECIDE T HE APPEAL ON MERITS. 4. HOWEVER, WE OBSERVE HERE THAT THE ASSESSEE SOUGH T ADJOURNMENTS ON SO MANY OCCASIONS BEFORE THE CIT(A) , WHICH LASTED NEARLY 11 MONTHS. IT IS THE DUTY OF THE ASSESSEE TO PURSUE THE APPEAL PROPERLY WHEN THE APPEAL IS FILED BEFORE CIT(A). AD JOURNMENTS CAN BE TAKEN ON PROPER REASONS ONCE, TWICE OR THRICE, BUT, ASSESSEE TOOK ADJOURNMENTS ON NUMBER OF OCCASIONS. EVEN ON THE LA ST OCCASION, HE COULD NOT ATTEND BEFORE THE CIT(A), WHICH SHOWS THE LAXITY OF ASSESSEE IN APPEARING BEFORE THE CIT(A). THEREFORE, WE HEREBY DIRECT THE ASSESSEE TO PAY AN AMOUNT OF RS. 2,000/- TO PMF RELIEF FUND TOWARDS HIS ATTITUDE NOT TO APPEAR BEFORE THE CIT(A ), EVEN THOUGH THE CIT(A) HAS GRANTED NUMBER OF OPPORTUNITIES. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATE D AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 24 TH AUGUST, 2016. SD/- SD/- (P. MADHAVI DEVI) (S. RIFAUR RAH MAN) JUDICIAL MEMBER A CCOUNTANT MEMBER HYDERABAD, DATED: 24 TH AUGUST, 2016 KV COPY TO:- 1) SRI NIALAYA AR PROJECTS, C/O SRI S. RAMA RAO, A DVOCATE, FLAT NO. 102, SHRIYAS ELEGANCE, H. NO. 3-6-643 , ST. NO. 9, HIMAYAT NAGAR, , HYDERABAD 500 029. 2) ITO, WARD 8(1), HYDERABAD 3) CIT(A) - III, HYDERABAD 4 CIT II, HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDE RABAD. 3 ITA NO. 1867/H/12 SRI NILAYA AR PROJECTS, HYD. S.NO. DESCRIPTION DATE INTLS DS1. DRAFT DICTATED ON SR.P.S./P.S 2. DRAFT PLACED BEFORE AUTHOR SR.P.S/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.P.S./PS SR.P.S./P.S 6. KEPT FOR PRONOUNCEMENT ON SR. P.S./P.S. 7. FILE SENT TO THE BENCH CLERK SR.P.S./P.S 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER