Sree Haricharan Granite Export (India) Pvt Ltd., , Hyderabad V. Income Tax Officer, Ward-1, Ongole

ITA 2080/Hyd/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5633 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2013-2014
• Appeal Filed On: 24-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KIRAN KATTA
• Assessee Lawyers: M CHANDRAMOULESHWARA RAO
• Keywords: Opportunity of being heard
• Section: 201; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. 2080 /H/20 18 ASSESSMENT YEAR: 201 3 - 14 SR EE HARICHARAN GRANITE EXPORTS (INDIA) PVT. LTD. HYDERABAD. [ PAN AAOCS7997K ] VS. INCOME TAX OF FICER , WARD 1 ONGOLE . (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI M. CHANDRAMOULESHWARA RAO REVENUE BY: SHRI KIRAN KATTA DATE OF HEARING: 1 6 /0 8 /2021 DATE OF PRONOUNCEMENT: 17 /09/2021 O R D E R PER L.P. SAHU, A.M.: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST CIT(A) 1 , GUNTUR S ORDER DATED 2 7 /0 8 /20 20 FOR AY 201 3 - 14 INVOLVING PROCEEDINGS U/S 14 4 OF THE INCOME TAX ACT, 1961 ; 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 MATTER EX - PARTE. THEREFORE, IT WOULD BE IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED TO HIS FILE FOR DECIDING VARIOUS GROUNDS OF APPEAL ON MERITS. THE LD. AR UNDERTOOK TO PRODUCE ALL THE RELEVANT DOCUMENTS TO SUBSTANTIATE HIS CASE BEFORE THE CIT(A). THE LEARNED DR AGREED WITH THE AFORESAID STATEMENT OF THE LEARNED AR. I TA NO. 2080 /HYD /20 18 SREE HARICHARAN GRANITE EXPORTS (INDIA) PVT. LTD., ONGOLE . : - 2 - : 3. WE HAVE CONSIDERED THE FACTS OF THE CASE AND THE REQUEST MADE BY THE 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 REASONABLE 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 OPPORTUNITIES OF HEARING. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS 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 SREE HARICHARAN GRANITE EXPORTS (INDIA) PVT. LTD., PLOT NO 379 TO 381, APIIIC, INDUSTRIAL GROWTH CENTRE, ANNAGI (V), GUNDLAPALLE, MADDIPADU (M), PRAKASAM DIST. 2 ITO, WARD 1, ONGOLE 3 ACIT, ONGOLE RANGE , ONGOLE . 3 CIT(A) 1 , GUNTUR . 4 PR. CIT , GUNTUR 5 DR, ITAT, HYDERABAD. 6 GUARD FILE. I TA NO. 2080 /HYD /20 18 SREE HARICHARAN GRANITE EXPORTS (INDIA) PVT. LTD., ONGOLE . : - 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