Saisudhir Energy Limited , Hyderabad V. ACIT, Circle-1, Anantapur

ITA 212/Hyd/2023

AI Insights

The case involves Saisudhir Energy Limited, which appealed against the order of the CIT(A) - National Faceless Appeal Centre, Delhi, for the assessment year 2017-18. The CIT(A) had dismissed the appeal ex-parte due to the assessee's non-compliance with notices under section 250 of the Income Tax Act, 1961. The Tribunal found that the CIT(A) did not refer to the facts nor dispose of the appeal on merits, leading to the decision to set aside the CIT(A)'s order and restore the appeal for a fresh decision on merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133187 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 25-07-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 12-04-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 250

Judgement Text

आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 212/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) SAISUDHIR ENERGY LIMITED, F No 401, G.P.Elite, H No 8-2- 283/4, Road No 14, Banjara Hills, Hyderabad. PAN No ABTFS7985C Vs. Assistant Commissioner Of Income Tax, Circle-1, Anantapur-515001 Andhra Pradesh अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri S. Rama Rao, AR रधजस्‍व द्वधरध/Revenue by: Shri Shakeer Ahamed, Sr. DR स ु िवधई की तधरीख/Date of hearing: 26/07/2023 घोर्णध की तधरीख/Pronouncement on: 31/07/2023 आदेश / ORDER PER K. NARASIMHA CHARY, JM: Aggrieved by the order dated 16/02/2023 passed by the learned Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), in the case of Saisudhir Energy Limited (“the assessee”) for the assessment year 2017-18, assessee preferred this appeal. ITA No. 212/Hyd/2023 Page 2 of 4 2. At the outset, it is the submission on behalf of the assessee that the Ld. CIT(A) disposed-of the appeal ex-parte observing that various notices under section 250 of the Income Tax Act, 1961 (for short “the Act”) were issued to the assessee, but the assessee failed to comply with any of such notices nor did the assessee make any written submissions. 3. Learned AR submitted that even otherwise also the Ld. CIT(A) could have referred to the facts and dispose-of the matter on merits so as to have effective assistance to the higher appellate fora. Learned AR submits that in the interest of justice, an opportunity may be granted to the assessee to effectively prosecute her appeal, by restoring the appeal to the file of the Ld. CIT(A). 4. Though the learned DR vehemently oppose the request of the assessee, the facts remains that the Ld. CIT(A) did not refer to the facts nor did he dispose of the appeal on merits. Even in the absence of the assessee, it is always open for the Ld. CIT(A) to deal with the matter on merits instead of dismissing the same in limine. 5. Having regard to the facts and circumstances of the case, we are of the considered opinion that the impugned order does not comply with the requirement of Section 250 (6) of the Act and cannot be sustained. If the request of the learned AR is granted affording an opportunity to the assessee to prosecute her appeal before the Ld. CIT(A) by submitting the evidences, the highest that would happen is that a cause could be decided on merits. When the technicalities are pitted against the delivery of substantial justice, the former must give way to the later. ITA No. 212/Hyd/2023 Page 3 of 4 6. With this view of the matter, we set aside the impugned order and restore the appeal to the file of the Ld. CIT(A). We direct the assessee to co-operate with the first appellate authority in getting the matters disposed of on merits without seeking any adjournments and the Ld. CIT(A) to take a fresh look at the matter, after affording a reasonable opportunity to the assessee of being heard. We order accordingly. 7. In the result, appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open court on this the 31 st day of July, 2023. Sd/- Sd/- (RAMA KANTA PANDA) (K. NARASIMHA CHARY) VICE PRESIDENT JUDICIAL MEMBER Hyderabad, Dated: 31/07/2023 TNMM ITA No. 212/Hyd/2023 Page 4 of 4 Copy forwarded to: 1. Saisudhir Energy Limited, F.No. 401, G.P. Elite, H.No. 8-2-283/4, Road No. 14, Banjara Hills, Hyderabad. 2. Asst. Commissioner of Income Tax, Circle-1, Anantapur. 3. DR, ITAT, Hyderabad. 4. GUARD FILE TRUE COPY ASSISTANT REGISTRAR ITAT, HYDERABAD