R.K.Infra & Engineering (India) Private Limited , Hyderabad V. Addl. CIT, Range-3, Hyderabad

ITA 2037/Hyd/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5632 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 15-09-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 12-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D J PRABHAKAR ANAND
• Keywords: Opportunity of being heard
• Section: 271D; 201; 72

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO S . 2037 & 2038 /H/20 18 ASSESSMENT YEAR: 201 3 - 14 R.K. INFRA & ENGINEERING (INDIA) PVT. LTD. , HYDERABAD. [ PAN A ADCR9570Q ] VS. ADDL. CIT , RANGE 3 , HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SANTI PAWAN KUMAR, FOR PAWAN KUMAR CHAKRAPANI REVENUE BY: SHRI D.J. PRABHAKAR ANAND DATE OF HEARING: 1 5 /0 9 /2021 DATE OF PRONOUNCEMENT: 17 /09/2021 O R D E R PER L.P. SAHU, A.M.: TH ESE APPEAL S FILED BY THE ASSESSEE ARE DIRECTED AGAINST CIT(A) 3 , HYDERABADS ORDER DATED 10 /0 7 /20 18 FOR AY 201 3 - 14 INVOLVING PROCEEDINGS U/S 271 E AND 271D OF THE INCOME TAX ACT, 1961 RESPECTIVELY ; IN SHORT THE ACT. 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 INTEREST OF JUSTICE, THE MATTER S MAY BE RESTORED TO HIS FILE FOR DECIDING VARIOUS GROUNDS OF APPEAL ON MERITS. THE LD. AR UNDERTOOK TO PRODUCE ALL THE RELEVANT ITA NOS. 2037 & 2038/HYD/2018 RK INFRA & ENGINEERING (INDIA) PVT. LTD., HYD. VS. ACIT RANGE 3,HYD - 2 - DOCUMENTS TO SUBSTANTIATE HIS CASE BEFORE THE CIT(A). THE LEARNED DR AGREED WITH THE AFORESAID STATEMENT OF THE LEARNED AR. 3. WE HAVE CONSIDERED THE FACTS OF THE CASE AND THE REQUEST MADE BY TH E LEARNED AR. WE ARE OF THE VIEW THAT INTEREST OF JUSTICE 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 REAS ONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THEREAFTER DECIDE THE APPEAL ON MERITS. WE DIRECT THE ASSESSEE TO APPEAR BEFORE CIT(A) WITH ALL THE RELEVANT EVIDENCES; AT HIS OWN RISK AND RESPONSIBILITY TO BE FOLLOWED BY THREE EFFECTIVE OPPORTUNITIE S OF HEARING. 4. IN THE RESULT, BOTH THE APPEAL S OF THE ASSESSEE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 17 TH SEPTEMBER, 2021. SD/ - SD/ - (S.S. GODARA) (L. P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 17 TH SEPTEMBER, 2021. *GMV COPY TO : 1 R.K INFRA & ENGINEERING (INDIA) PVT. LTD., 1 - 2 - 49/15, 1 ST FLOOR, NIZAMPET ROAD , HYDERNAGAR, KUKATPALLY , HYDERABAD 500 0 72 2 ACIT, RANGE 3 , HYDERABAD. 3 CIT(A) 3 , HYDERABAD. 4 PR. CIT 3 , HYDERABAD 5 DR, ITAT, HYDERABAD. 6 GUARD FILE. ITA NOS. 2037 & 2038/HYD/2018 RK INFRA & ENGINEERING (INDIA) PVT. LTD., HYD. VS. ACIT RANGE 3,HYD - 3 - S.NO. DETAILS DATE 1 DRAFT DICTATED ON 2 DRAFT PLACED BEFORE AUTHOR 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 5 APPROVED DRAFT COMES TO THE SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 7 FILE SENT TO BENCH CLERK 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER