Bella Design Concept , Ranga Reddy V. Asst. Commissioner of Income Tax, Circle-81), Hyderabad

ITA 204/Hyd/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1441 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 14 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: 2016-2017
• Appeal Filed On: 14-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M MAHIDHAR
• Section: 144; 208; 20

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. 204 /HYD/20 20 ( ASSESSMENT YEAR : 20 1 6 - 17 ) M/S. BELLA DESIGN CONCEPTS, KOMPALLY, R.R. DISTRICT. PAN AAMFB 7512Q ..APPELLANT. VS. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 8(1), HYDERABAD . ..RESPONDENT. APPELLANT BY : NONE. RESPONDENT BY : SHRI M MAHIDHAR (D.R) DATE OF HEARING : 2 3 .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 - 2 , HYDERABAD ORDER DT. 20 .1 2 . 2019 PASSED IN CASE NO. 10 208 /20 18 - 19/ CIT(A) - 2 IN PROCEEDINGS UNDER SECTION 14 4 OF INCOME TAX ACT, 1961 (THE ACT). 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE ASSESSEE SUBMITTED VIDE GROUNDS OF APPEAL THAT ONE MORE OPPORTUNITY 2 ITA NO. 2 04 /HYD/20 20 MAY BE PROVIDED TO MEET THE ENDS OF JUSTICE. T HE LEARNED DR RELIED ON THE ORDER OF CIT (A) AND STRONGLY OBJECTED TO THE PRAYER OF THE ASSESSEE TO SEND BACK TO CIT(A). 3 . AFTER CONSIDERING THE MATERIAL ON RECORD AND PERUSAL OF THE ORDERS OF AUTHORITIES BELOW, CONSIDERING THE PRAYER OF THE ASSESSE E ON THE GROUNDS OF APPEAL , KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE 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 REASONA BLE OPPORTUNITY OF HEARING BEFORE DECIDING THE 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 P URPOSES. 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 3 ITA NO. 2 04 /HYD/20 20 COPY TO : 1. M/S. BELLA DESIGN CONCEPTS, PLOT NO.17, GOLDEN MEDOWS, BEHIND RUNWAY 9, KOMPALLY, K V RANGA REDDY - 500 100 2. ACIT, CIRCLE 8(1), HYDERABAD . 3. PR. C I T - 2 , HYDERABAD . 4. CIT(APPEALS) - 2 , TIRUPATI. . 5. DR, ITAT, HYDERABAD. 6. GUARD FILE. BY ORDER SR. PVT. SECRETARY, ITAT, HYDERABAD.